The Internal Revenue Service yesterday outlined certain telehealth spending flexibilities under the Coronavirus Aid, Relief, and Economic Security Act, which allows high-deductible health plans with health savings accounts to cover telehealth services before a patient reaches their deductible amount.

Under IRS guidance issued last month, the provision applies to services provided on or after Jan. 1, 2020, with respect to plan years beginning on or before Dec. 31, 2021. The CARES Act also expanded "qualified medical expenses" for HSAs and various other tax-advantaged accounts.

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