EXEMPTION FOR TELEHEALTH SERVICES.

SEC. 3701. EXEMPTION FOR TELEHEALTH SERVICES.(a) In General.—Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:“(E) Safe harbor for absence of deductible for telehealth.—In the case of plan years beginning on or before December 31, 2021, a plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for telehealth and other remote care services.”.(b) Certain Coverage Disregarded.—Clause (ii) of section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking “or long-term care” and inserting “long-term care, or (in the case of plan years beginning on or before December 31, 2021) telehealth and other remote care”.(c) Effective Date.—The amendments made by this section shall take effect on the date of the enactment of this Act.134 STAT. 416