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II
117TH CONGRESS
1ST SESSION
S. 1704
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
MAY 19, 2021
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Telehealth Expansion
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Act of 2021’’.
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SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES.
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(a) IN GENERAL.—Subparagraph (E) of section
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223(c)(2) of the Internal Revenue Code of 1986 is amend-
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ed by striking ‘‘In the case of plan years beginning on
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•S 1704 IS
or before December 31, 2021, a plan’’ and inserting ‘‘A
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plan’’.
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(b) CERTAIN COVERAGE DISREGARDED.—Clause (ii)
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of section 223(c)(1)(B) of the Internal Revenue Code of
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1986 is amended by striking ‘‘(in the case of plan years
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beginning on or before December 31, 2021)’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall take effect on the date of the enactment
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of this Act.
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