S. 1704 — Introduced in Senate

II 117th CONGRESS 1st Session S. 1704 IN THE SENATE OF THE UNITED STATES May 19, 2021Mr. Daines (for himself and Ms. Cortez Masto) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to permanently extend the exemption for telehealth services from certain high deductible health plan rules. 1. Short title This Act may be cited as the Telehealth Expansion Act of 2021. 2. Exemption for telehealth services (a) In general Subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended by striking In the case of plan years beginning on or before December 31, 2021, a plan and inserting A plan. (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 plan years beginning on or before December 31, 2021). (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.