HSA Telehealth Services Relief Extended For Plan Years beginning in 2023, 2024 Under the Consolidated Appropriations Act of 2023

Employee Benefits

HSA Telehealth Services Relief Extended For Plan Years beginning in 2023, 2024 Under the Consolidated Appropriations Act of 2023

The Consolidated Appropriations Act (CAA) of 2023, signed into law last week, renews previous relief set to expire on December 31, 2022, for HSA-eligible individuals that participate in a telehealth program. Like the CAA of 2022, the CAA of 2023 enables an otherwise HSA-eligible individual to participate in telehealth (and other remote care) coverage that provides benefits to that individual before satisfying the applicable minimum statutory deductible for qualifying high-deductible health plans (HDHPs). Employers may, therefore, offer/continue to offer a telehealth benefit (or remote care benefit) to employees that provide first-dollar coverage for plan years beginning after December 31, 2022, and before January 1, 2025, without causing employees to beĀ  ineligible for HSA contributions.

by

REGULATORY AND LEGISLATIVE STRATEGY GROUP