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II
116TH CONGRESS
2D SESSION
S. 3539
To amend the Internal Revenue Code of 1986 to exempt telehealth services
from certain high deductible health plan rules.
IN THE SENATE OF THE UNITED STATES
MARCH 19, 2020
Mr. DAINES 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 exempt
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’’.
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SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES.
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(a) IN GENERAL.—Paragraph (2) of section 223(c)
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of the Internal Revenue Code of 1986 is amended by add-
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ing at the end the following new subparagraph:
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•S 3539 IS
‘‘(E) SAFE HARBOR FOR ABSENCE OF DE-
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DUCTIBLE FOR TELEHEALTH.—In the case of
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plan years beginning on or before December 31,
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2021, a plan shall not fail to be treated as a
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high deductible health plan by reason of failing
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to have a deductible for telehealth and other re-
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mote care services.’’.
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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 ‘‘or long-term care’’ and in-
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serting ‘‘long-term care, or (in the case of plan years be-
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ginning on or before December 31, 2021) telehealth and
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other remote care’’.
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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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Æ
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