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ARTICLE · 30 JUNE 2023

For HDHPs, IRS Confirms Pre-Deductible COVID-19 Testing Coverage Will End Next Year

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In the most recent sign that special COVID-19 benefit plan rules are drawing to a close, last Friday, the IRS issued Notice 2023-37, which clarifies the scope of COVID-19

United StatesEmployment and HR
Jesse T. Foley
Jesse T. Foley
Jennifer Rigterink
Jennifer Rigterink
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In the most recent sign that special COVID-19 benefit plan rules are drawing to a close, last Friday, the IRS issued Notice 2023-37, which clarifies the scope of COVID-19 testing and treatment that can be provided on a pre-deductible basis under a high deductible health plan (HDHP) without impacting a participant's ability to contribute to a health savings account (HSA). As a reminder, if an HDHP covers medical items and services before the participant satisfies the IRS minimum deductible (self-only or family), that coverage may disqualify the participant's HSA contributions. Notice 2023-37 can be downloaded here.

Can an HDHP continue to provide pre-deductible coverage of COVID-19 testing and treatment without impacting HSA eligibility?

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