This bill makes permanent a federal tax rule that allows telehealth services to be covered before patients meet their deductibles in high-deductible health plans. Currently, this exemption is temporary and subject to expiration; the legislation removes that sunset date and makes the benefit permanent starting with plan years beginning after December 31, 2024. The change affects individuals enrolled in high-deductible health plans paired with Health Savings Accounts, allowing them to access telehealth services like virtual doctor visits without first paying their annual deductible. This makes telehealth more accessible and affordable for millions of Americans with these types of plans, particularly those in rural or underserved areas. The bill carries no new federal spending since it modifies existing tax code rather than creating new programs or appropriations.
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