EXEMPTION FOR TELEHEALTH SERVICES.

SEC. 3701. EXEMPTION FOR TELEHEALTH SERVICES. (a) [26 U.S.C. 223] In General.—Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986is 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) [26 U.S.C. 223 note] Effective Date.—The amendments made by this section shall take effect on the date of the enactment of this Act.