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IRS Information Letter: Request to Cover Behavioral Health Care Prior to Exhausting Deductible in HDHP (IRC §223)

Nov. 10, 2021, 5:00 AM

Response to request asking for guidance on high-deductible health plans (HDHPs), as defined under tax code Section 223(c)(2), to include coverage for primary and behavioral health care visits before the minimum annual deductible has been satisfied, the IRS released November 10. While the IRS could not reply to the specific request, the agency is treating the request as a submission for its Priority Guidance plan. The IRS notes Section 223(c)(2)(C) does allow preventative care benefits prior to a deductible being satisfied. [IRS Info. Letter 2021-0023]

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