II
119THCONGRESS
1
STSESSION S. 763
To amend the Internal Revenue Code of 1986 to permanently extend the
exemption for telehealth services from certain high deductible health
plan rules.
IN THE SENATE OF THE UNITED STATES
FEBRUARY27, 2025
Mr. D
AINES(for himself and Ms. CORTEZMASTO) 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.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Telehealth Expansion 4
Act of 2025’’. 5
SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES. 6
(a) I
NGENERAL.—Subparagraph (E) of section 7
223(c)(2) of the Internal Revenue Code of 1986 is amend-8
ed to read as follows: 9
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•S 763 IS
‘‘(E) SAFE HARBOR FOR ABSENCE OF DE -1
DUCTIBLE FOR TELEHEALTH .—A plan shall not 2
fail to be treated as a high deductible health 3
plan by reason of failing to have a deductible 4
for telehealth and other remote care services.’’. 5
(b) C
ERTAINCOVERAGEDISREGARDED.—Clause (ii) 6
of section 223(c)(1)(B) of the Internal Revenue Code of 7
1986 is amended by striking ‘‘(in the case of months or 8
plan years to which paragraph (2)(E) applies)’’. 9
(c) E
FFECTIVEDATE.—The amendments made by 10
this section shall apply to plan years beginning after De-11
cember 31, 2024. 12
Æ
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