I 
117TH CONGRESS 
1ST SESSION H. R. 5541 
To amend the Internal Revenue Code of 1986 to extend the exemption 
for telehealth services from certain high deductible health plan rules, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 8, 2021 
Mr. SCHNEIDER (for himself and Mr. WENSTRUP) introduced the following 
bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
the exemption for telehealth services from certain high 
deductible health plan rules, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Primary and Virtual 
Care Affordability Act’’. 
SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES. 
(a) IN GENERAL.—Subparagraph (E) of section 
223(c)(2) of the Internal Revenue Code of 1986 is amend-
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ed by striking ‘‘December 31, 2021’’ and inserting ‘‘De-
cember 31, 2023’’. 
(b) CERTAIN COVERAGE DISREGARDED.—Clause (ii) 
of section 223(c)(1)(B) of the Internal Revenue Code of 
1986 is amended by striking ‘‘December 31, 2021’’ and 
inserting ‘‘December 31, 2023’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. HIGH DEDUCTIBLE HEALTH PLAN SAFE HARBOR 
FOR NO DEDUCTIBLE FOR CERTAIN PRIMARY 
CARE SERVICES PROVIDED DURING THE 
COVID EMERGENCY. 
(a) IN GENERAL.—Paragraph (2) of section 223(c) 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following new subparagraph: 
‘‘(G) SAFE HARBOR FOR ABSENCE OF DE-
DUCTIBLE FOR CERTAIN PRIMARY CARE SERV-
ICES
PROVIDED
DURING
THE
COVID
EMER-
GENCY.— 
‘‘(i) IN GENERAL.—A plan shall not 
fail to be treated as a high deductible 
health plan by reason of failing to have a 
deductible for primary care services pro-
vided by a qualified provider in any plan 
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year beginning on or before December 31, 
2023. 
‘‘(ii) PRIMARY CARE SERVICES.—For 
purposes of clause (i), the term ‘primary 
care services’ means services provided by 
primary care practitioners (as defined in 
section 1833(x)(2)(A)) of the Social Secu-
rity Act. 
‘‘(iii) 
QUALIFIED
PROVIDER.—For 
purposes of clause (i), the term ‘qualified 
provider’ means a general practitioner, 
family physician, general internist, obste-
trician, gynecologist, pediatrician, geriatric 
physician, advanced practice registered 
nurse, or physician assistant acting in ac-
cordance with State laws.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to plan years beginning after De-
cember 31, 2019. 
SEC. 4. STUDY AND REPORTS. 
(a) STUDY.—The Comptroller General of the United 
States shall complete a study on the effects of the safe 
harbor for certain primary care services provided during 
the COVID emergency under section 223(c)(2)(G) of the 
Internal Revenue Code of 1986 (as added by section 3). 
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