II 116th CONGRESS 2d Session S. 3539 IN THE SENATE OF THE UNITED STATES March 19, 2020 Mr. Daines introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to exempt telehealth services from certain high deductible health plan rules.

1. Short title This Act may be cited as the Telehealth Expansion Act . 2. Exemption for telehealth services (a) In general Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) Safe harbor for absence of deductible for telehealth In the case of plan years beginning on or before December 31, 2021, 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) of the Internal Revenue Code of 1986 is amended by striking or long-term care and inserting long-term care, or (in the case of plan years beginning on or before December 31, 2021) telehealth and other remote care . (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.