February 27, 2025
Mr. Daines (for himself and Ms. Cortez Masto) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to permanently extend the exemption for telehealth services from certain high deductible health plan rules.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
Section 1. Short title
This Act may be cited as the Telehealth Expansion Act of 2025
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Sec. 2. Exemption for telehealth services
(a) In general
Subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended to read as follows:
(E) Safe harbor for absence of deductible for telehealth
A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for telehealth and other remote care services.
(b) Certain coverage disregarded
Clause (ii) of section 223(c)(1)(B) 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 section shall apply to plan years beginning after December 31, 2024.