116th CONGRESS 2d Session |
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.
June 23, 2020
Mrs. Loeffler introduced the following bill; which was read twice and referred to the Committee on Finance
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Telemedicine Everywhere Lifting Everyone’s Healthcare Experience And Long Term Health HSA Act of 2020” or the “TELEHEALTH HSA Act of 2020”.
SEC. 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.