; and (2) by inserting after subsection (f) the following new subsection: (g) (1) Beginning on the date of the enactment of this subsection, inpatient hospital services or inpatient critical access hospital services described in subsection (a)(1) shall include services (including telehealth services as defined in section 1834(m)) furnished to an individual by an Acute Hospital Care at Home Program (as defined by the Secretary). (2) With respect to telehealth services furnished by an Acute Hospital Care at Home Program described in paragraph (1), the requirements described in section 1834(m)(4)(C)(i) shall not apply and the sites described in section 1834(m)(4)(C)(ii) shall include the home or temporary residence of the individual. (3) With respect to services furnished in the home or temporary residence of the individual through an Acute Hospital Care at Home Program, the requirement for providing 24-hour nursing services and immediate availability of nursing services as conditions of participation shall also be satisfied by providing virtual access to nurses, advanced practice providers, or physicians 24 hours per day. (4) With respect to services furnished in the home or temporary residence of the individual through an Acute Hospital Care at Home Program, life safety code requirements shall be deemed satisfied for homes or temporary residences determined to be safe and appropriate for this care by the Acute Hospital Care at Home Program. (5) Not later than 12 months after the date of the enactment of this subsection, the Secretary shall issue regulations establishing health and safety requirements for Acute Hospital Care at Home Programs. . II Improving Health Savings Accounts to Promote Accountability 201. Transition to non-deductible HSAs (a) Non-Deductible HSAs Subchapter F of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: IX Roth health savings accounts Sec. 530A. Roth HSAs. 530A. Roth HSAs (a) In general A Roth HSA shall be exempt from taxation under