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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1843 Reported in House (RH)]

<DOC>

                                                  Union Calendar No. 84
118th CONGRESS
  1st Session
                                H. R. 1843

                          [Report No. 118-109]

 To amend the Internal Revenue Code of 1986 to permanently extend the 
 exemption for telehealth services from certain high deductible health 
                              plan rules.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             March 28, 2023

Mrs. Steel (for herself, Ms. Lee of Nevada, Mr. Smith of Nebraska, and 
Mr. Schneider) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

                             June 13, 2023

Additional sponsors: Mrs. Miller-Meeks, Mr. LaTurner, Mr. Calvert, Mr. 
 Valadao, Mr. Moolenaar, Mr. Bacon, Mr. Newhouse, Mr. Owens, Mr. Mann, 
Mr. Obernolte, Mr. Davis of North Carolina, Ms. Slotkin, Ms. Van Duyne, 
 Ms. Tenney, Mr. Gooden of Texas, Mr. Tiffany, Ms. Perez, Mr. Kean of 
 New Jersey, Mr. Fitzpatrick, Mrs. Kim of California, Mr. Williams of 
 New York, Mrs. Miller of West Virginia, Mrs. Peltola, Mr. Steube, Mr. 
   Ferguson, Mr. Balderson, Mr. Buchanan, Ms. Malliotakis, and Mrs. 
                                Houchin

                             June 13, 2023

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
 [For text of introduced bill, see copy of bill as introduced on March 
                               28, 2023]

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to permanently extend the 
 exemption for telehealth services from certain high deductible health 
                              plan rules.

 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Telehealth Expansion Act of 2023''.

SEC. 2. MAKING PERMANENT THE SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR 
              TELEHEALTH.

    (a) In General.--Section 223(c)(2)(E) of the Internal Revenue Code 
of 1986 is amended by striking ``In the case of'' and all that follows 
through ``a plan'' and inserting ``A plan''.
    (b) Certain Coverage Disregarded.--Section 223(c)(1)(B)(ii) of the 
Internal Revenue Code of 1986 is amended by striking ``(in the case of 
months or plan years to which paragraph (2)(E) applies)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to plan years beginning after December 31, 2024.
                                                  Union Calendar No. 84

118th CONGRESS

  1st Session

                               H. R. 1843

                          [Report No. 118-109]

_______________________________________________________________________

                                 A BILL

 To amend the Internal Revenue Code of 1986 to permanently extend the 
 exemption for telehealth services from certain high deductible health 
                              plan rules.

_______________________________________________________________________

                             June 13, 2023

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
```