EXTENSION OF SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR TELEHEALTH.

SEC. 4151. EXTENSION OF SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR TELEHEALTH.(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” and all that follows through “a plan” and inserting “In the case of—“(i) months beginning after March 31, 2022, and before January 1, 2023, and “(ii) plan years beginning on or before December 31, 2021, or after December 31, 2022, and before January 1, 2025, 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, or in the case of months beginning after March 31, 2022, and before January 1, 2023)” and inserting “(in the case of months or plan years to which paragraph (2)(E) applies)”. (c) Effective Date.—The amendments made by this section shall apply to plan years beginning after December 31, 2022.