New Guidance for HDHPs/HSAs Regarding the Coverage of COVID-19 Expenses and Preventive Care

Miller Johnson

Now that the COVID-19 emergency declarations have ended, plan sponsors of group health plans are in the process of returning to “business as usual.”  With that said, some COVID-19-related relief has not expired yet.  In March 2020, the IRS provided relief for high deductible health plans (HDHPs) to cover testing and treatment of COVID-19 before the minimum HDHP deductibles are met without jeopardizing the HSA-eligibility of individuals enrolled in the HDHP.  This relief was scheduled to last  “until further guidance is issued.”  

Further guidance came in June 2023 in the form of IRS Notice 2023-37.  IRS Notice 2023-37 provides, among other things, that the HDHP/HSA relief permitting HDHPs to cover COVID-19 testing and treatment before the minimum HDHP deductible is met will only apply for plan years that end on or before December 31, 2024.  

Please join Brett Liefbroer on August 16 to recap the group health implications of the end of the COVID-19 emergency declarations, and to learn more about the IRS’s newly issued guidance regarding HDHP coverage of COVID-19 expenses and preventive care.

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