Bill Details
S.763 - 119th Congress
Status
Latest action
2025-02-27 - Read twice and referred to the Committee on Finance.
Introduced Date
2025-02-27
Policy Area
Taxation
Committees
View committees (1)
Sponsors
Cosponsors
View cosponsors (2)
5
0
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AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would make a current telehealth rule permanent. It says that health plans with high deductibles would still keep their special tax status even if they do not charge a deductible for telehealth and other remote care services. In simple terms, it helps make virtual doctor visits easier to cover without forcing patients to pay a deductible first. The change would apply to plan years starting after December 31, 2024.
- It permanently allows high deductible health plans to cover telehealth and other remote care services before the deductible is met.
- The bill changes the tax code so these plans do not lose their status just because they offer no-deductible telehealth care.
- The new rule would begin for plan years after December 31, 2024.
Official Summaries
No summaries available
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 763 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 763
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
February 27, 2025
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 Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Telehealth Expansion Act of 2025''.
SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES.
(a) In General.--Subparagraph (E) of section 223(c)(2) of the
Internal Revenue Code of 1986 is amended to read as follows:
``(E) Safe harbor for absence of deductible for
telehealth.--A plan shall not fail to be treated as a
high deductible health plan by reason of failing to
have a deductible for telehealth and other remote care
services.''.
(b) Certain Coverage Disregarded.--Clause (ii) of section
223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by
striking ``(in the case of months or plan years to which paragraph
(2)(E) applies)''.
(c) Effective Date.--The amendments made by this section shall
apply to plan years beginning after December 31, 2024.
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