H.R. 3800 (RFS) - Chronic Disease Flexible Coverage Act

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3800 Referred in Senate (RFS)]

<DOC>
118th CONGRESS
  2d Session
                                H. R. 3800


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                   IN THE SENATE OF THE UNITED STATES

                           September 18, 2024

     Received; read twice and referred to the Committee on Finance

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                                 AN ACT


 
 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 
section, no inference shall be made from subsection (a) 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.

            Passed the House of Representatives September 17, 2024.

            Attest:

                                             KEVIN F. MCCUMBER,

                                                                 Clerk.