[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 731 Introduced in Senate (IS)]

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118th CONGRESS
  1st Session
                                 S. 731

   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.


_______________________________________________________________________


                   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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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''.

SEC. 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.
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