1. Short title This Act may be cited as the Ensuring Telehealth Expansion Act of 2020 . 2. Extension of certain provisions relating to telehealth services (a) Exemption for telehealth services (1) In general Subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended by striking December 31, 2021 and inserting December 31, 2025 . (2) Certain coverage disregarded Clause (ii) of section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking December 31, 2021 and inserting December 31, 2025 . (3) Effective date The amendments made by this subsection shall take effect on the date of the enactment of this Act. (b) Increasing Medicare telehealth flexibilities during limited period Section 1135(b)(8) of the Social Security Act ( 42 U.S.C. 1320b–5(b)(8) ) is amended by striking during any portion of any emergency period and inserting during any portion of the period beginning on the first day of the emergency period described in subsection (g)(1)(B) and ending on December 31, 2025 . (c) Enhancing Medicare telehealth services for federally qualified health centers and rural health clinics during limited period; Eliminating special payment rule for such services (1) In general Paragraph (8) of section 1834(m) of the Social Security Act ( 42 U.S.C. 1395m(m) ) is amended to read as follows: (8) Enhancing telehealth services for federally qualified health centers and rural health clinics during limited period During the period beginning on the first day of the emergency period described in section 1135(g)(1)(B) and ending on December 31, 2025— (A) the Secretary shall pay for telehealth services that are furnished via a telecommunications system by a Federally qualified health center or a rural health clinic to an eligible telehealth individual enrolled under this part notwithstanding that the Federally qualified health center or rural clinic providing the telehealth service is not at the same location as the beneficiary