March 5, 2025
Received; read twice and referred to the Committee on Finance
To codify Internal Revenue Service guidance relating to treatment of certain services and items for chronic conditions as meeting the preventive care deductible safe harbor for purposes of high deductible health plans in connection with health savings accounts.
Section 1. Short title
This Act may be cited as the Chronic Disease Flexible Coverage Act
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Sec. 2. Services and items for chronic conditions treated as preventive care
(a) In general
The additional preventive care services and items for chronic conditions that may be treated as preventive care for purposes of section 223(c)(2)(C) of the Internal Revenue Code of 1986 as set forth in IRS Notice 2019–45 shall have the same force and effect as if included in the enactment of this Act.
(b) No inference
To the extent not inconsistent with this section, no inference shall be made from subsection (a) with respect to such other rules or guidance as the Secretary has provided, or may provide, with respect to preventive services for purposes of section 223(c)(2)(C) of such Code.