February 27, 2025
Mr. Arrington (for himself, Ms. Lee of Nevada, Mr. Smith of Nebraska, Mr. Schneider, and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to permanently extend the exemption for telehealth services from certain high deductible health plan rules.
Section 1. Short title
This Act may be cited as the Telehealth Expansion Act of 2025
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Sec. 2. Making permanent the safe harbor for absence of deductible for telehealth
(a) In general
Section 223(c)(2)(E) of the Internal Revenue Code of 1986 is amended by striking In the case of
and all that follows through a plan
and inserting A plan
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(b) Certain coverage disregarded
Section 223(c)(1)(B)(ii) of the Internal Revenue Code of 1986 is amended by striking (in the case of months or plan years to which paragraph (2)(E) applies)
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(c) Effective date
The amendments made by this subsection shall apply to plan years beginning after December 31, 2024.