Sec. 307. EXTENSION OF EXEMPTION FOR TELEHEALTH SERVICES

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## SEC. 307 EXTENSION OF EXEMPTION FOR TELEHEALTH SERVICES ###

(a)In General **[**[26 U.S.C. 223](/us/usc/t26/s223)**]** Subparagraph

(E)of section 223(c)(2) of the Internal Revenue Code of 1986 is amended by inserting “or in the case of months beginning after March 31, 2022, and before January 1, 2023,” after “December 31, 2021,”. ###

(b)Certain Coverage Disregarded Clause

(ii)of section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by inserting “, or in the case of months beginning after March 31, 2022, and before January 1, 2023,” after “December 31, 2021”. ###

(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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U.S. Code

Health savings accounts
§ 223

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Sec. 307

EXTENSION OF EXEMPTION FOR TELEHEALTH SERVICES

U.S.C.§ 223

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