S. 2097 — Introduced in Senate

II 117th CONGRESS 1st Session S. 2097 IN THE SENATE OF THE UNITED STATES June 17, 2021Mr. Kennedy 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 make permanent the permissible first-dollar coverage of telehealth services for purposes of health savings accounts. 1. Short title This Act may be cited as the Telemedicine Everywhere Lifting Everyone’s Healthcare Experience And Long Term Health HSA Act of 2021 or the TELEHEALTH HSA Act of 2021. 2. Permanent 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) Conforming amendment 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 apply to plan years beginning after December 31, 2021.