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.