Safe harbor for absence of deductible for mental health services

(a) In general Section 223(c)(2) of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new subparagraph: (I) Safe harbor for absence of deductible for mental health services A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for not more than the first $500 of any mental health benefits (as defined in section 9812(e)(4)) specified by the plan for purposes of this subparagraph.. (b) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2025.