H.R. 5981 - Telehealth Expansion Act of 2021
H.R. 5981; Telehealth Expansion Act of 2021
- AuthorsSteel, Rep. Michelle
- Institutional AuthorsU.S. House of Representatives
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2022-14762
- Tax Analysts Electronic Citation2022 TNTF 87-14
117TH CONGRESS
1ST SESSION
H.R. 5981
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
NOVEMBER 15, 2021
Mrs. STEEL (for herself, Mrs. LEE of Nevada, Mr. BACON,
Ms. HERRERA BEUTLER, Mr. OWENS, Mr. NEWHOUSE, Mr. O'HALLERAN,
Mr. GOTTHEIMER, and Mr. CONNOLLY) 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 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 2021".
SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES.
(a) IN GENERAL. — Section 223(c)(2)(E) of the Internal Revenue Code of 1986 is amended by striking "In the case of plan years beginning on or before December 31, 2021, 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 plan years beginning on or before December 31, 2021)".
(c) EFFECTIVE DATE. — The amendments made by this section shall take effect on the date of the enactment of this Act.
- AuthorsSteel, Rep. Michelle
- Institutional AuthorsU.S. House of Representatives
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2022-14762
- Tax Analysts Electronic Citation2022 TNTF 87-14