Official Summaries

Chronic Disease Flexible Coverage Act

This bill provides statutory authority for guidance from the Internal Revenue Service (IRS) that expands the types of preventive care that may be offered under a high deductible health plan (HDHP) without requiring a deductible or with a deductible below the minimum threshold.

Under current law, to be considered health savings account-eligible, an HDHP must have a deductible above a certain minimum threshold amount, which is adjusted annually. However, an HDHP may cover certain types of preventive care without requiring a deductible or with a deductible below the minimum threshold. 

The IRS issued guidance expanding the types of preventive care that may be covered by an HDHP without requiring a deductible or with a deductible below the minimum threshold to include

• angiotensin converting enzyme inhibitors for individuals with congestive heart failure, diabetes, or coronary artery disease;
• anti-resorptive therapy for individuals with osteoporosis or osteopenia;
• beta-blockers for individuals with congestive heart failure or coronary artery disease;
• blood pressure monitors for individuals with hypertension;
• inhaled corticosteroids and peak flow meters for individuals with asthma;
• insulin and other glucose lowering agents, retinopathy screening, glucometers, and hemoglobin A1c testing for individuals with diabetes;
• international normalized ratio testing for individuals with liver disease or bleeding disorders;
• low-density lipoprotein testing for individuals with heart disease;
• statins for individuals with heart disease or diabetes; and
• selective serotonin reuptake inhibitors for individuals with depression. 

The bill provides statutory authority for the IRS's guidance. 

Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 919 Referred in Senate (RFS)]

<DOC>
119th CONGRESS
  1st Session
                                H. R. 919


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 5, 2025

     Received; read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 AN ACT


 
 To codify Internal Revenue Service guidance relating to treatment of 
   certain services and items for chronic conditions as meeting the 
preventive care deductible safe harbor for purposes of high deductible 
        health plans in connection with health savings accounts.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Chronic Disease Flexible Coverage 
Act''.

SEC. 2. SERVICES AND ITEMS FOR CHRONIC CONDITIONS TREATED AS PREVENTIVE 
              CARE.

    (a) In General.--The additional preventive care services and items 
for chronic conditions that may be treated as preventive care for 
purposes of section 223(c)(2)(C) of the Internal Revenue Code of 1986 
as set forth in IRS Notice 2019-45 shall have the same force and effect 
as if included in the enactment of this Act.
    (b) No Inference.--To the extent not inconsistent with this 
section, no inference shall be made from subsection (a) with respect to 
such other rules or guidance as the Secretary has provided, or may 
provide, with respect to preventive services for purposes of section 
223(c)(2)(C) of such Code.

            Passed the House of Representatives March 4, 2025.

            Attest:

                                             KEVIN F. MCCUMBER,

                                                                 Clerk.