TELEHEALTH HSA Act of 2021

II 117TH CONGRESS 1ST SESSION S. 2097 To amend the Internal Revenue Code of 1986 to make permanent the permis- sible first-dollar coverage of telehealth services for purposes of health savings accounts. IN THE SENATE OF THE UNITED STATES JUNE 17, 2021 Mr. KENNEDY 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 make permanent the permissible first-dollar coverage of tele- health services for purposes of health savings accounts. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Telemedicine Every- 4 where Lifting Everyone’s Healthcare Experience And 5 Long Term Health HSA Act of 2021’’ or the ‘‘TELE- 6 HEALTH HSA Act of 2021’’. 7 VerDate Sep 11 2014 05:20 Jun 24, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S2097.IS S2097 kjohnson on DSK79L0C42PROD with BILLS 2 •S 2097 IS SEC. 2. PERMANENT EXEMPTION FOR TELEHEALTH SERV- 1 ICES. 2 (a) IN GENERAL.—Subparagraph (E) of section 3 223(c)(2) of the Internal Revenue Code of 1986 is amend- 4 ed by striking ‘‘In the case of plan years beginning on 5 or before December 31, 2021, a plan’’ and inserting ‘‘A 6 plan’’. 7 (b) CONFORMING AMENDMENT.—Clause (ii) of sec- 8 tion 223(c)(1)(B) of the Internal Revenue Code of 1986 9 is amended by striking ‘‘(in the case of plan years begin- 10 ning on or before December 31, 2021)’’. 11 (c) EFFECTIVE DATE.—The amendments made by 12 this section shall apply to plan years beginning after De- 13 cember 31, 2021. 14 Æ VerDate Sep 11 2014 05:20 Jun 24, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S2097.IS S2097 kjohnson on DSK79L0C42PROD with BILLS