S. 1001 — Introduced in Senate

II 118th CONGRESS 1st Session S. 1001 IN THE SENATE OF THE UNITED STATES March 28, 2023Mr. 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 2023. 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). (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.