[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5981 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 5981

 To amend the Internal Revenue Code of 1986 to permanently extend the 
 exemption for telehealth services from certain high deductible health 
                              plan rules.


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 15, 2021

  Mrs. Steel (for herself, Mrs. Lee of Nevada, Mr. Bacon, Ms. Herrera 
 Beutler, Mr. Owens, Mr. Newhouse, Mr. O'Halleran, Mr. Gottheimer, and 
Mr. Connolly) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to permanently extend the 
 exemption for telehealth services from certain high deductible health 
                              plan rules.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Telehealth Expansion Act of 2021''.

SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES.

    (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 beginning on 
or before December 31, 2021, a plan'' and inserting ``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)''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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