March 16, 2022
The FY 2022 Omnibus appropriations bill extended flexibilities first enacted by the Coronavirus Aid Relief and Economic Security (CARES) Act to permit health savings account-eligible (HSA) plans to provide pre-deductible coverage for telehealth services through the end of 2022. The FY 2022 government funding legislation did not, however, extend the same flexibilities to the first months of 2022. The Business Group wrote to the Department of Treasury and Internal Revenue Service (IRS) requesting the Department and Service expressly adopt and issue a policy of non-enforcement for the period of January 1, 2022 through March 31, 2022 regarding telehealth and virtual care coverage and claim reimbursement provided under HSA-eligible plans that would otherwise disqualify covered individuals from contributing to an HSA.