Making permanent the safe harbor for absence of deductible for telehealth

(a) In general Section 223(c)(2)(E) of the Internal Revenue Code of 1986 is amended by striking In the case of and all that follows through a plan and inserting A plan. (b) Certain coverage disregarded Section 223(c)(1)(B)(ii) 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 subsection shall apply to plan years beginning after December 31, 2024.