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Referenced Laws
section 223(c)(2)
Section 1
1. Short title This Act may be cited as the Telehealth Expansion Act of 2023.
Section 2
2. Exemption for telehealth services Subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended to read as follows: 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. 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). The amendments made by this section shall take effect on the date of the enactment of this Act. (E)Safe harbor for absence of deductible for telehealthA 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..