{"id":3020,"date":"2023-07-26T11:53:19","date_gmt":"2023-07-26T16:53:19","guid":{"rendered":"https:\/\/www.bbrown.com\/?post_type=insight&p=3020"},"modified":"2023-07-26T11:53:19","modified_gmt":"2023-07-26T16:53:19","slug":"irs-announces-end-to-pre-deductible-covid-19-coverage-relief-for-hdhps","status":"publish","type":"insight","link":"https:\/\/www.bbrown.com\/us\/insight\/irs-announces-end-to-pre-deductible-covid-19-coverage-relief-for-hdhps\/","title":{"rendered":"IRS Announces End to Pre-Deductible COVID-19 Coverage Relief For HDHPs; Other HDHP Updates"},"content":{"rendered":"

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Employee Benefits<\/p>\n

\n IRS Announces End to Pre-Deductible COVID-19 Coverage Relief For HDHPs; Other HDHP Updates\n <\/h1>\n\t\n <\/div>\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t<\/div>\n\n\t\n[\/vc_column][\/vc_row][vc_row][vc_column width=”2\/3″]\n
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\n IRS Announces End to Pre-Deductible COVID-19 Coverage Relief For HDHPs; Other HDHP Updates\n <\/h1>\n\t\n <\/div>[vc_column_text]<\/p>\n

End of Relief for HDHPs Providing Pre-Deductible COVID-19 Coverage<\/h3>\n

On June 23, 2023, the IRS released Notice 2023-37<\/a> clarifying the timeframe in which health plans may provide COVID-19 testing and treatment coverage prior to the satisfaction of the applicable IRS annual minimum deductible without affecting their status as a high-deductible health plan (HDHP). In prior relief announced in Notice 2020-15, the IRS allowed a health plan\u2019s status as an HDHP to remain unaffected if it provided coverage for COVID-19 testing and treatment before a plan participant satisfied their IRS minimum HDHP deductible. IRS Notice 2020-15 did not specify an end date for the relief.<\/p>\n

The IRS has now clarified in Notice 2023-37 that the above-described relief only applies to plan years ending on or before December 31, 2024. This means that for plan years ending on or after January 1, 2025, a health plan or policy providing coverage for COVID-19 testing and treatment prior to a plan participant satisfying his\/her\/their IRS minimum deductible will no longer be considered a qualified HDHP under the Internal Revenue Code – affecting covered individuals\u2019 eligibility to establish and contribute to a Health Savings Account (HSA).<\/p>\n

Notice 2023-37 also clarifies that COVID-19 diagnostic testing is not currently considered preventive care for HDHP purposes both under IRC Section 223(c)(2) (C) and the preventive care safe harbor described in Notice 2004-23.<\/p>\n

Confirmation that HDHPs May Cover Certain Preventive Services Recommended by the USPSTF<\/h3>\n

Notice 2023-37 also confirms that items and services recommended with an \u201cA\u201d or \u201cB\u201d rating by the United States Preventive Services Task Force (USPSTF) on or after March 23, 2010, are treated as preventive care for HDHP purposes under IRC Section 223(c)(2)(C), regardless of whether these items and services must be covered, without cost sharing, under Public Health Service (PHS) Act section 2713. In light of that confirmation, the IRS noted that if COVID-19 diagnostic testing were recommended with an \u201cA\u201d or \u201cB\u201d rating by the USPSTF, testing would be considered preventive care for HDHP purposes. This suggests that extra-agency action could be taken to cause COVID-19 testing to be considered preventive care for HDHP purposes. The practical effect of such action would mean a plan or policy could provide coverage for COVID-19 diagnostic testing before an individual satisfies their IRS minimum HDHP deductible without affecting the covered individual\u2019s eligibility to contribute to an HSA.<\/p>\n

This guidance addresses the possibility that a portion of PHS Act section 2713 could be found to be unconstitutional as a result of the Braidwood<\/a> case.<\/p>\n

Permanent Telehealth HSA Relief Bill Introduced<\/h3>\n

Legislation has recently been introduced in the U.S. Senate to make the CAA of 2022\u2019s temporary relief permanent, allowing employees to receive first-dollar coverage for telehealth and other remote care that would not interfere with an individual\u2019s ability to remain HSA-eligible (see our article here<\/a>). The bill, named the TELEHEALTH HSA Act of 2023, has yet to be approved by the Senate. Employers that sponsor HDHPs should watch for future developments concerning this bill.[\/vc_column_text]\t

\n\t\t\t\t\t\n\t\t\t\tDownload PDF<\/span>\n\t\t\t<\/a>\n\t\t\t<\/div>\n[\/vc_column][vc_column width=”1\/3″][vc_single_image image=”2348″ alignment=”center” style=”vc_box_circle_2″][vc_separator border_width=”2″ el_width=”60″][vc_column_text]<\/p>\n
Regulatory and Legislative Strategy Group<\/h6>\n

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[vc_row row_style=”page-hero” full_width=”stretch_row_content”][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=”2\/3″][vc_column_text] End of Relief for HDHPs Providing Pre-Deductible COVID-19 Coverage On June 23, 2023, the IRS released Notice 2023-37 clarifying the timeframe in which health plans may […]<\/p>\n","protected":false},"author":66,"featured_media":3022,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"insight_category":[31,73],"class_list":["post-3020","insight","type-insight","status-publish","has-post-thumbnail","hentry","insight_category-employee-benefits","insight_category-regulatory-and-legislative-strategy"],"acf":[],"yoast_head":"\nIRS Announces End to Pre-Deductible COVID-19 Coverage Relief For HDHPs; Other HDHP Updates - Brown & Brown<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bbrown.com\/us\/insight\/irs-announces-end-to-pre-deductible-covid-19-coverage-relief-for-hdhps\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Announces End to Pre-Deductible COVID-19 Coverage Relief For HDHPs; 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