S. 3224

Chronic Disease Flexible Coverage Act

Latest

II

118th CONGRESS

1st Session

S. 3224

IN THE SENATE OF THE UNITED STATES

November 2, 2023

Mr. Thune (for himself and Mr. Carper) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To codify Internal Revenue Service guidance relating to treatment of certain services and items for chronic conditions as meeting the preventive care deductible safe harbor for purposes of high deductible health plans in connection with health savings accounts.

1.

Short title

This Act may be cited as the Chronic Disease Flexible Coverage Act.

2.

Services and items for chronic conditions treated as preventive care

(a)

In general

The additional preventive care services and items for chronic conditions that may be treated as preventive care for purposes of section 223(c)(2)(C) of the Internal Revenue Code of 1986 as set forth in IRS Notice 2019–45 shall have the same force and effect as if included in the enactment of this Act.

(b)

No inference

To the extent not inconsistent with this subsection, no inference shall be made from such subsection with respect to such other rules or guidance as the Secretary has provided, or may provide, with respect to preventive services for purposes of section 223(c)(2)(C) of such Code.