Chronic Disease Flexible Coverage Act

Bill: 119-hr-919
Sponsor: full_name: Rep. Buchanan, Vern [R-FL-16]
Introduced: 2025-02-04
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: 2025-03-05
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2025-02-04
action_desc: Introduced in House
text: <p><strong>Chronic Disease Flexible Coverage Act</strong></p><p>This bill provides statutory authority for guidance from the Internal Revenue Service (IRS) that expands the types of preventive care that may be offered under a high deductible health plan (HDHP) without requiring a deductible&nbsp;or with a deductible below the minimum threshold.</p><p>Under current law, to be considered health savings account-eligible, an HDHP must have a deductible above a certain minimum threshold amount, which is adjusted annually. However, an HDHP may cover certain types of preventive care without requiring a deductible or with a deductible below the minimum threshold.&nbsp;</p><p>The IRS issued guidance expanding the types of preventive care that may be covered by an HDHP without requiring a deductible or with a deductible below the minimum threshold to include</p><ul><li>angiotensin converting enzyme inhibitors for individuals with congestive heart failure, diabetes, or coronary artery disease;</li><li>anti-resorptive therapy for individuals with osteoporosis or&nbsp;osteopenia;</li><li>beta-blockers for individuals with congestive heart failure or coronary artery disease;</li><li>blood pressure monitors for individuals with hypertension;</li><li>inhaled&nbsp;corticosteroids and peak flow meters for individuals with asthma;</li><li>insulin and other glucose lowering agents, retinopathy screening,&nbsp;glucometers, and hemoglobin A1c testing for individuals with diabetes;</li><li>international normalized ratio testing for individuals with liver disease or bleeding disorders;</li><li>low-density lipoprotein testing for individuals with heart disease;</li><li>statins for individuals with heart disease or diabetes; and</li><li>selective&nbsp;serotonin reuptake inhibitors for individuals with depression.&nbsp;</li></ul><p>The bill provides statutory authority for the IRS's guidance.&nbsp;</p>

tv_txt: IIB 119th CONGRESS 1st Session H. R. 919 IN THE SENATE OF THE UNITED STATES March 5, 2025 Received; read twice and referred to the Committee on Finance AN ACT 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 section, no inference shall be made from subsection (a) 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.

Passed the House of Representatives March 4, 2025. Kevin F. McCumber, Clerk.

tv_txt: I 119th CONGRESS 1st Session H. R. 919 IN THE HOUSE OF REPRESENTATIVES AN ACT 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 section, no inference shall be made from subsection (a) 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.

Passed the House of Representatives March 4, 2025. Kevin F. McCumber, Clerk.

tv_txt: I 119th CONGRESS 1st Session H. R. 919 IN THE HOUSE OF REPRESENTATIVES February 4, 2025 Mr. Buchanan (for himself and Mr. Panetta ) introduced the following bill; which was referred to the Committee on Ways and Means 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 section, no inference shall be made from subsection (a) 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.