119-hr1650

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1650 Introduced in House

    (IH) ]

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119th CONGRESS
 1st Session
 H. R. 1650

 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 HOUSE OF REPRESENTATIVES

 February 27, 2025

 Mr. Arrington (for himself, Ms. Lee of Nevada, Mr. Smith of Nebraska, 
 Mr. Schneider, and Mr. Panetta) introduced the following bill; which 
 was referred to the Committee on Ways and Means

_______________________________________________________________________

 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Telehealth Expansion Act of 2025''.

SEC. 2. MAKING PERMANENT THE SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR 
 TELEHEALTH.

    (a) In General.--

Section 223
            (c) (2)
        (E) of the Internal Revenue Code 
of 1986 is amended by striking ``In the case of'' and all that follows 
through ``a plan'' and inserting ``A plan''.

    (b) Certain Coverage Disregarded.--

Section 223
            (c) (1)
        (B)
            (ii) 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 subsection shall 
apply to plan years beginning after December 31, 2024.
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