Permanent Extension of Safe Harbor for Absence of Deductible for Telehealth Services
Section 71306 · Sec. 71306 ·
What this chapter is about
This part makes a telehealth rule permanent. A plan may skip the deductible for remote care and stay a high deductible plan. It reaches plan years beginning after December 31, 2024.
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 71306 in the PDF
What the document says
“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.”
The section rewrites subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 so that a plan does not stop counting as a high deductible health plan just because it has no deductible for telehealth and other remote care, and strikes the time limited words in clause (ii) of section 223(c)(1)(B).
What the document actually says
“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.”
That sentence, in plain words
A plan still counts as a high deductible plan. That holds even with no deductible for remote care.
What this is about
Remote care covers telehealth visits. The old wording had an end date. That is now gone.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 71306 in the PDF
What the document says
“The amendments made by this section shall apply to plan years beginning after December 31, 2024.”
The section applies its amendments to plan years beginning after December 31, 2024.
What the document actually says
“The amendments made by this section shall apply to plan years beginning after December 31, 2024.”
That sentence, in plain words
The changes reach plan years that begin after December 31, 2024. Older ones are left out.
What this is about
The old rules still hold for them. The date is fixed in the law. It turns on when the plan year starts.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Both things the section does: rewrite the safe harbor and drop the time limited cross reference, and fix the effective date.
Nothing in the section is left out. It has three subsections and each is recorded.
The section works by amending section 223(c) of the Internal Revenue Code of 1986, which is not indexed here, so what a high deductible health plan is cannot be checked against anything on this site.
