; or (II) is in the same practice (as determined by tax identification number) of a physician or practitioner who furnished such an item or service to such individual during such period. . 9005. Making permanent the safe harbor for absence of deductible for telehealth (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 and inserting A . (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) . 9006. Removing requirement for face-to-face visits between home dialysis patients and physicians (a) In general Section 1881(b)(3)(B) of the Social Security Act ( 42 U.S.C. 1395rr(b)(3)(B) ) is amended— (1) in clause (i), by striking clauses (ii) and (iii) and inserting clause (ii) ; (2) in clause (ii), by inserting or (iv) after clause (iii) ; (3) by moving clause (iii) 6 ems to the left