Chronic Disease Flexible Coverage Act

Bill: 118-s-3224
Sponsor: full_name: Sen. Thune, John [R-SD]
Introduced: 2023-11-02
Policy area: Taxation
Subjects: Health care costs and insurance

Health care coverage and access

Health promotion and preventive care

Income tax deductions
Latest action: action_date: 2023-11-02
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2023-11-02
action_desc: Introduced in Senate
text: <p><strong>Chronic Disease Flexible Coverage Act</strong></p><p>This bill provides statutory authority for certain guidance from the Internal Revenue Service (IRS) that expands the types of preventive care that may be offered under high deductible health plans (HDHPs) without a deductible.</p><p>In 2019, the IRS issued guidance that allows HDHPs to cover certain items and services for individuals with chronic conditions without a deductible, including medications and monitoring devices for those with diabetes or heart conditions. The bill provides statutory authority for this guidance.&nbsp;</p><!--tinycomments|2.1|data:application/json;base64,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-->

tv_txt: II 118th CONGRESS 1st Session S. 3224 IN THE SENATE OF THE UNITED STATES November 2, 2023 Mr. Thune (for himself and Mr. Carper ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To codify Internal Revenue Service guidance relating to treatment of certain services and items for chronic conditions as meeting the preventive care deductible safe harbor for purposes of high deductible health plans in connection with health savings accounts.

1. Short title This Act may be cited as the Chronic Disease Flexible Coverage Act . 2. Services and items for chronic conditions treated as preventive care (a) In general The additional preventive care services and items for chronic conditions that may be treated as preventive care for purposes of section 223(c)(2)(C) of the Internal Revenue Code of 1986 as set forth in IRS Notice 2019–45 shall have the same force and effect as if included in the enactment of this Act. (b) No inference To the extent not inconsistent with this subsection, no inference shall be made from such subsection with respect to such other rules or guidance as the Secretary has provided, or may provide, with respect to preventive services for purposes of section 223(c)(2)(C) of such Code.