IN THE SENATE OF THE UNITED STATES
June 17, 2021
Mr. Kennedy introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to make permanent the permissible first-dollar coverage of telehealth services for purposes of health savings accounts.
This Act may be cited as the
Telemedicine Everywhere Lifting Everyone’s Healthcare Experience And Long Term Health HSA Act of 2021 or the
TELEHEALTH HSA Act of 2021.
Permanent exemption for telehealth services
Subparagraph (E) of section 223(c)(2) 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
Clause (ii) of section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking
(in the case of plan years beginning on or before December 31, 2021).
The amendments made by this section shall apply to plan years beginning after December 31, 2021.