Extension of safe harbor for absence of deductible for telehealth

Section 223(c)(2)(E)(ii) of the Internal Revenue Code of 1986 is amended to read as follows: (ii) Safe harbor for absence of deductible for telehealth (I) In general In the case of an eligible month or an eligible plan year, 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. (II) Eligible month For purposes of this clause, the term eligible month means months beginning after March 31, 2022, and before January 1, 2023, and months beginning after March 31, 2025, and before January 1, 2026. (III) Eligible plan year For purposes of this clause, the term eligible plan year means plan years beginning— (aa) on or before December 31, 2021, (bb) after December 31, 2022, and before January 1, 2025, or (cc) after December 31, 2024, and before January 1, 2027..