Sec. 3701. EXEMPTION FOR TELEHEALTH SERVICES
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## SEC. 3701 EXEMPTION FOR TELEHEALTH SERVICES ###
(a)In General **[**[26 U.S.C. 223](/us/usc/t26/s223)**]** Paragraph
(2)of section 223(c) of the Internal Revenue Code of 1986is amended by adding at the end the following new subparagraph: > > ##### “(E) Safe harbor for absence of deductible for telehealth > > 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.” > . ###
(b)Certain Coverage Disregarded 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”. ###
(c)Effective Date **[**[26 U.S.C. 223 note](/us/usc/t26/s223)**]** The amendments made by this section shall take effect on the date of the enactment of this Act.
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Sec. 3701
EXEMPTION FOR TELEHEALTH SERVICES
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