119-s763

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 763 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 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

 February 27, 2025

Mr. 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.

 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. 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 
apply to plan years beginning after December 31, 2024.
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