What This Bill Does
This bill makes permanent a rule allowing telehealth (medical services provided remotely) to be covered without a deductible (the amount you pay before insurance kicks in) under high deductible health plans. The bill changes the Internal Revenue Code to remove time limits on this telehealth exemption.
Who It Affects
People enrolled in high deductible health plans who use telehealth services. Health insurance companies and plans offering high deductible health plans.
Key Provisions
• Telehealth services can be covered by high deductible health plans without requiring patients to pay a deductible first (Sec. 2(a))
• Coverage of telehealth services must be disregarded when determining whether a health plan meets requirements for high deductible plans (Sec. 2(b))
• The changes apply to insurance plan years beginning after December 31, 2024 (Sec. 2(c))
What Changes
The current temporary exemption for telehealth services from deductible requirements becomes permanent instead of expiring. Health plans no longer need to apply time limits to this telehealth exemption.
Important Definitions
The bill does not define telehealth or high deductible health plan. It assumes readers understand these terms from the Internal Revenue Code.
Effective Date
Plan years beginning after December 31, 2024 (Sec. 2(c))
IB
Union Calendar No. 84
118TH CONGRESS
1ST SESSION H. R. 1843
[Report No. 118–109]
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 HOUSE OF REPRESENTATIVES
MARCH 28, 2023
Mrs. STEEL (for herself, Ms. LEE of Nevada, Mr. SMITH of Nebraska, and
Mr. SCHNEIDER) introduced the following bill; which was referred to the
Committee on Ways and Means
JUNE 13, 2023
Additional sponsors: Mrs. MILLER-MEEKS, Mr. LATURNER, Mr. CALVERT,
Mr. VALADAO, Mr. MOOLENAAR, Mr. BACON, Mr. NEWHOUSE, Mr.
OWENS, Mr. MANN, Mr. OBERNOLTE, Mr. DAVIS of North Carolina, Ms.
SLOTKIN, Ms. VAN DUYNE, Ms. TENNEY, Mr. GOODEN of Texas, Mr.
TIFFANY, Ms. PEREZ, Mr. KEAN of New Jersey, Mr. FITZPATRICK, Mrs.
KIM of California, Mr. WILLIAMS of New York, Mrs. MILLER of West
Virginia, Mrs. PELTOLA, Mr. STEUBE, Mr. FERGUSON, Mr. BALDERSON,
Mr. BUCHANAN, Ms. MALLIOTAKIS, and Mrs. HOUCHIN
JUNE 13, 2023
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on March 28, 2023]
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•HR 1843 RH
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.
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•HR 1843 RH
Be it enacted by the Senate and House of Representa-
1
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 2023’’.
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SEC. 2. MAKING PERMANENT THE SAFE HARBOR FOR AB-
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SENCE OF DEDUCTIBLE FOR TELEHEALTH.
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(a) IN GENERAL.—Section 223(c)(2)(E) of the Inter-
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nal Revenue Code of 1986 is amended by striking ‘‘In the
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case of’’ and all that follows through ‘‘a plan’’ and inserting
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‘‘A plan’’.
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(b) CERTAIN
COVERAGE
DISREGARDED.—Section
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223(c)(1)(B)(ii) of the Internal Revenue Code of 1986 is
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amended by striking ‘‘(in the case of months or plan years
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to which paragraph (2)(E) applies)’’.
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(c) EFFECTIVE DATE.—The amendments made by this
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section shall apply to plan years beginning after December
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31, 2024.
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Union Calendar No. 84
118TH CONGRESS
1ST SESSION
H. R. 1843
[Report No. 118–109]
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.
JUNE 13, 2023
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union,
and ordered to be printed
VerDate Sep 11 2014
02:12 Jun 14, 2023
Jkt 039200
PO 00000
Frm 00004
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