N-2019-45: Additional Preventive Care Benefits Permitted to be Provided by a High Deductible Health Plan Under § 223
Internal Revenue Service (IRS) sent this bulletin at 07/17/2019 12:43 PM EDT
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Issue Number: N-2019-45Inside This IssueNotice 2019-45 expands upon previous guidance (Notice 2004-23, Notice 2004-50 and Notice 2013-57) by providing an appendix with a limited list of additional preventive care services and items for certain chronic conditions that may be treated as preventive care for purposes of section § 223(c)(2)(C). These additional services and items are treated as preventive only when prescribed to treat an individual diagnosed with the specified chronic condition, and only when prescribed for the purpose of preventing the exacerbation of the chronic condition or the development of a secondary condition. Notice 2019-45 will be in IRB: 2019-32, dated 08/05/2019. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |