PERMANENT EXTENSION OF SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR TELEHEALTH SERVICES.

SEC. 71306. PERMANENT EXTENSION OF SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR TELEHEALTH SERVICES. (a) In General.—Subparagraph (E) of section 223(c)(2) is amended to read as follows: “(E) Safe harbor for absence of deductible for telehealth.—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) is amended by striking “(in the case of months or plan years to which paragraph (2)(E) applies)”. (c) [26 U.S.C. 223 note] Effective Date.—The amendments made by this section shall apply to plan years beginning after December 31, 2024.