EXTENSION OF EXEMPTION FOR TELEHEALTH SERVICES.

SEC. 307. EXTENSION OF EXEMPTION FOR TELEHEALTH SERVICES. (a) [26 U.S.C. 223] In General.—Subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended by inserting “or in the case of months beginning after March 31, 2022, and before January 1, 2023,” after “December 31, 2021,”. (b) Certain Coverage Disregarded.—Clause (ii) of section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by inserting “, or in the case of months beginning after March 31, 2022, and before January 1, 2023,” after “December 31, 2021”. (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.