The COVID-19 telehealth relief for health savings account (HSA) qualified high deductible health plans (HDHPs) was extended for two additional years as part of the 2023 Consolidated Appropriations Act. The extension allows pre-deductible telehealth relief for HSAs for plan years beginning in 2023 and 2024. The previous relief provided in the 2020 CARES Act would have expired on December 31, 2022.
This extension would allow HDHP plans, for two more years, to continue to waive the deductible for any telehealth services without causing members to lose HSA eligibility. This relief takes effect for plan years beginning after December 31, 2022, which means non-calendar-year plans will have to wait until their renewal to adjust their plans. This relief is also not a requirement for carriers or plan sponsors to adopt.