Expanding Pre-Deductible Telehealth Past 2024

During the COVID-19 pandemic, the government relaxed the rules to allow providers to offer telehealth services (remote health care services) without jeopardizing a health plan’s status as a high deductible health plan (HDHP). Similarly, remote health services were available without jeopardizing individual participants’ rights to fund HSAs. However, the relaxed rules were temporary in nature. After 2024, pre-deductible telehealth services will no longer be available for HDHP participants. Recent proposals have been made to extend and expand the availability of pre-deductible telehealth services.

We asked two professors and authors of ALM’s Tax Facts with opposing political viewpoints to share their opinions about whether pre-deductible telehealth services should be permitted past the 2024 tax year.

Below is a summary of the debate that ensued between the two professors.