Chronic Disease Flexible Coverage Act

Chronic Disease Flexible Coverage Act

This bill provides statutory authority for certain guidance from the Internal Revenue Service (IRS) that expands the types of preventive care that may be offered under high deductible health plans (HDHPs) without a deductible.

In 2019, the IRS issued guidance that allows HDHPs to cover certain items and services for individuals with chronic conditions without a deductible, including medications and monitoring devices for those with diabetes or heart conditions. The bill provides statutory authority for this guidance. 

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3224 Introduced in Senate (IS)]

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118th CONGRESS
  1st Session
                                S. 3224

 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.


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                   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.

    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 ``Chronic Disease Flexible Coverage 
Act''.

SEC. 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.
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