To codify Internal Revenue Service guidance relating to treatment of certain services and items for chronic conditions as meeting the preventive care deductible safe harbor for purposes of high deductible health plans in connection with health savings accounts.
Sponsors
Legislative Progress
Passed HouseReceived; read twice and referred to the Committee on Finance
Passed House (inferred from eh version)
Mr. Buchanan (for himself and Mr. Panetta) introduced the following …
Summary
What This Bill Does
Codifies IRS Notice 2019-45 allowing high-deductible health plans to cover certain chronic disease preventive services before deductible without disqualifying HSA eligibility.
Who Benefits and How
HSA holders with chronic conditions can access preventive services without meeting deductible first. Diabetes, heart disease, and other chronic condition management is facilitated.
Who Bears the Burden and How
No new burdens - codifies existing IRS guidance.
Key Provisions
- Codifies IRS Notice 2019-45 into law
- Chronic disease services treated as preventive care for HSA purposes
- Allows pre-deductible coverage for specified services
- Does not affect other IRS preventive care guidance
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Codifies IRS guidance on HSA coverage for chronic disease services
Policy Domains
Legislative Strategy
"Provide statutory certainty for chronic disease HSA benefits"
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "secretary"
- → Secretary of Treasury
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology