II 118th CONGRESS 1st Session S. 731 IN THE SENATE OF THE UNITED STATES March 9, 2023 Mr. Kennedy 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 make permanent the permissible first-dollar coverage of telehealth services for purposes of health savings accounts.

1. Short title This Act may be cited as the Telemedicine Everywhere Lifting Everyone’s Healthcare Experience And Long Term Health HSA Act of 2023 or the TELEHEALTH HSA Act of 2023 . 2. Permanent exemption for telehealth services (a) In general Subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended by striking In the case of and all that follows through a plan and inserting A plan . (b) Conforming amendment Clause (ii) of section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking (in the case of months or plan years to which paragraph (2)(E) applies) . (c) Effective date The amendments made by this section shall apply to months beginning after March 31, 2022, in plan years beginning after December 31, 2021.