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S. 4039 - Telemedicine Everywhere Lifting Everyone’s Healthcare Experience And Long Term HSA (TELEHEALTH HSA) Act of 2020

JUN. 23, 2020

S. 4039; Telemedicine Everywhere Lifting Everyone’s Healthcare Experience And Long Term HSA (TELEHEALTH HSA) Act of 2020

DATED JUN. 23, 2020
DOCUMENT ATTRIBUTES
  • Authors
    Loeffler, Kelly
  • Institutional Authors
    U.S. Senate
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Health care
    Insurance
  • Jurisdictions
  • Tax Analysts Document Number
    2020-26137
  • Tax Analysts Electronic Citation
    2020 TNTF 132-45
Citations: S. 4039; Telemedicine Everywhere Lifting Everyone’s Healthcare Experience And Long Term HSA (TELEHEALTH HSA) Act of 2020

116TH CONGRESS
2D SESSION

S. 4039

To amend the Internal Revenue Code of 1986 to make
permanent the permissible first-dollar coverage of telehealth
services for purposes of health savings accounts.

IN THE SENATE OF THE UNITED STATES

JUNE 23, 2020

Mrs. LOEFFLER introduced the following bill; which was
read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to make permanent the permissible first-dollar coverage of telehealth services for purposes of health savings accounts.

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 "Telemedicine Everywhere Lifting Everyone's Healthcare Experience And Long Term Health HSA Act of 2020" or the "TELEHEALTH HSA Act of 2020".

SEC. 2. PERMANENT EXEMPTION FOR TELEHEALTH SERVICES.

(a) IN GENERAL. — Subparagraph (E) of section 223(c)(2) 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) CONFORMING AMENDMENT. — Clause (ii) of section 223(c)(1)(B) 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 apply to plan years beginning after December 31, 2021.

DOCUMENT ATTRIBUTES
  • Authors
    Loeffler, Kelly
  • Institutional Authors
    U.S. Senate
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Health care
    Insurance
  • Jurisdictions
  • Tax Analysts Document Number
    2020-26137
  • Tax Analysts Electronic Citation
    2020 TNTF 132-45
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