N-2024-71 & N-2024-75: "Expenses Treated as Amounts Paid for Medical Care" & "Preventive Care for Purposes of Qualifying as a High Deductible Health Plan under Section 223"

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October 17, 2024

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Issue Number: N-2024-71 & N-2024-75

Inside This Issue

Notice 2024-71 provides a safe harbor under section 213 of the Internal Revenue Code.

Notice 2024-75 expands the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) under section 223(c)(2)(C) of the Internal Revenue Code without a deductible, or with a deductible below the applicable minimum deductible for the HDHP.

Notice 2024-71 and Notice 2024-75 will be in IRB: 2024-44, dated October 28, 2024.

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