Public Law 116-260, December 27, 2020, amended section 223 to provide that an HDHP may provide benefits under federal and state anti-“surprise billing” laws with a $0 deductible. Surprise billing for emergency services or air ambulance services. News Release IR-2021-181, September 10, 2021, reminds that the cost of home testing for COVID-19 and the costs of personal protective equipment, such as masks, hand sanitizer and sanitizing wipes, for the primary purpose of preventing the spread of COVID-19 are eligible medical expenses that can be paid or reimbursed under health FSAs, HSAs, HRAs, or Archer MSAs. Home testing for COVID-19 and personal protective equipment for preventing spread of COVID-19. If the cafeteria plan permits the carryover of unused amounts, the maximum carryover amount is $570. Revenue Procedure 2021-45, November 10, 2021, provides that for tax years beginning in 2022, the dollar limitation under section 125(i) on voluntary employee salary reductions for contributions to health flexible spending arrangements is $2,850. Health FSA contribution and carryover for 2022. The amendment applies to plan years beginning after 2022. Public Law 117-169, August 16, 2022, amended section 223 to provide that an HDHP may have a $0 deductible for selected insulin products. If the cafeteria plan permits the carryover of unused amounts, the maximum carryover amount is $610. Revenue Procedure 2022-38, October 18, 2022, provides that for tax years beginning in 2023, the dollar limitation under section 125(i) on voluntary employee salary reductions for contributions to health flexible spending arrangements is $3,050. Health FSA contribution and carryover for 2023. Also, an “eligible individual” remains eligible to make contributions to its HSA even if the individual has coverage outside of the HDHP during these periods for telehealth and other remote care services. Public Law 117-328, December 29, 2022, amended section 223 to provide that an HDHP may have a $0 deductible for telehealth and other remote care services for plan years beginning before 2022 months beginning after March 2022 and before 2023 and plan years beginning after 2022 and before 2025.
Telehealth and other remote care services.
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