For HDHPs, IRS Confirms Pre-Deductible COVID-19 Testing Coverage Will End Next Year
Proskauer's Employee Benefits & Executive Compensa
JUNE 27, 2023
In Notice 2004-23, the IRS identified screening services for several infectious diseases covered by the preventive care safe harbor. An HDHP may cover, on a pre-deductible basis, items and services that fall within the preventive care safe harbor without disqualifying the participant’s HSA contributions.
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