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Text of IRS Notice 2024-75: Preventive Care for Purposes of Qualifying as a High Deductible Health Plan Under Section 223 (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Oct. 21, 2024 "This notice expands the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) ... to include over-the-counter (OTC) oral contraceptives ... and male condoms. This notice also clarifies that [1] all types of breast cancer screening for individuals who have not been diagnosed with breast cancer are treated as preventive care ... [2] continuous glucose monitors for individuals diagnosed with diabetes are generally treated as preventive care ... and [3] the new safe harbor for absence of a deductible for certain insulin products in section 223(c)(2)(G) applies without regard to whether the insulin product is prescribed to treat an individual diagnosed with diabetes or prescribed for the purpose of preventing the exacerbation of diabetes or the development of a secondary condition." MORE >> |
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