| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 763 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to permanently extend the |
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| 6 | 6 | | exemption for telehealth services from certain high deductible health |
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| 7 | 7 | | plan rules. |
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| 8 | 8 | | IN THE SENATE OF THE UNITED STATES |
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| 9 | 9 | | FEBRUARY27, 2025 |
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| 10 | 10 | | Mr. D |
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| 11 | 11 | | AINES(for himself and Ms. CORTEZMASTO) introduced the following |
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| 12 | 12 | | bill; which was read twice and referred to the Committee on Finance |
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| 13 | 13 | | A BILL |
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| 14 | 14 | | To amend the Internal Revenue Code of 1986 to permanently |
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| 15 | 15 | | extend the exemption for telehealth services from certain |
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| 16 | 16 | | high deductible health plan rules. |
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| 17 | 17 | | Be it enacted by the Senate and House of Representa-1 |
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| 18 | 18 | | tives of the United States of America in Congress assembled, 2 |
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| 19 | 19 | | SECTION 1. SHORT TITLE. 3 |
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| 20 | 20 | | This Act may be cited as the ‘‘Telehealth Expansion 4 |
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| 21 | 21 | | Act of 2025’’. 5 |
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| 22 | 22 | | SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES. 6 |
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| 23 | 23 | | (a) I |
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| 24 | 24 | | NGENERAL.—Subparagraph (E) of section 7 |
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| 25 | 25 | | 223(c)(2) of the Internal Revenue Code of 1986 is amend-8 |
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| 26 | 26 | | ed to read as follows: 9 |
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| 27 | 27 | | VerDate Sep 11 2014 04:42 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S763.IS S763 |
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| 28 | 28 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 29 | 29 | | •S 763 IS |
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| 30 | 30 | | ‘‘(E) SAFE HARBOR FOR ABSENCE OF DE -1 |
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| 31 | 31 | | DUCTIBLE FOR TELEHEALTH .—A plan shall not 2 |
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| 32 | 32 | | fail to be treated as a high deductible health 3 |
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| 33 | 33 | | plan by reason of failing to have a deductible 4 |
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| 34 | 34 | | for telehealth and other remote care services.’’. 5 |
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| 35 | 35 | | (b) C |
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| 36 | 36 | | ERTAINCOVERAGEDISREGARDED.—Clause (ii) 6 |
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| 37 | 37 | | of section 223(c)(1)(B) of the Internal Revenue Code of 7 |
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| 38 | 38 | | 1986 is amended by striking ‘‘(in the case of months or 8 |
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| 39 | 39 | | plan years to which paragraph (2)(E) applies)’’. 9 |
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| 40 | 40 | | (c) E |
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| 41 | 41 | | FFECTIVEDATE.—The amendments made by 10 |
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| 42 | 42 | | this section shall apply to plan years beginning after De-11 |
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| 43 | 43 | | cember 31, 2024. 12 |
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| 44 | 44 | | Æ |
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| 45 | 45 | | VerDate Sep 11 2014 04:42 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S763.IS S763 |
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| 46 | 46 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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