Sec. 3701. Exemption for telehealth services
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(2)of section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: In the case of plan years beginning on or before December 31, 2021, 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. . Clause
(ii)of section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking or long-term care and inserting long-term care, or (in the case of plan years beginning on or before December 31, 2021) telehealth and other remote care . The amendments made by this section shall take effect on the date of the enactment of this Act.