1. Short title This Act may be cited as the Telehealth Benefit Expansion for Workers Act of 2023 . 2. Treating benefits for telehealth services offered under a group health plan or group health insurance coverage as excepted benefits (a) PHSA (1) In general Section 2791(c)(2) of the Public Health Service Act ( 42 U.S.C. 300gg–91(c)(2) ) is amended— (A) by redesignating subparagraph (C) as subparagraph (D); and (B) by inserting after subparagraph (B) the following new subparagraph: (C) Benefits for telehealth services. . (2) Limitation on exception to group health plans and group health insurance coverage Section 2722(c)(1) of the Public Health Service Act ( 42 U.S.C. 300gg–21(c)(1) ) is amended— (A) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and adjusting the margins accordingly; (B) by striking The requirements and inserting the following: (A) In general Except as provided in subparagraph (B), the requirements. ; and (C) by adding at the end the following new subparagraph: (B) Application of provisions in the case of individual health insurance coverage for certain excepted benefits The requirements of subparts I and II shall apply to any individual health insurance coverage in relation to its provision of excepted benefits described in section 2791(c)(2)(C). . (b) ERISA Section 733(c)(2) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1191b(c)(2) ) is amended— (1) by redesignating subparagraph (C) as subparagraph (D); and (2) by inserting after subparagraph (B) the following new subparagraph: (C) Benefits for telehealth services. . (c) IRC Section 9832(c)(2) of the Internal Revenue Code of 1986 is amended— (1) by redesignating subparagraph (C) as subparagraph (D); and (2) by inserting after subparagraph (B) the following new subparagraph: (C) Benefits for telehealth services. . (d) Effective date The amendments made by this section shall apply with respect to plan years beginning on or after the date of the enactment of this Act.