S. 763 — Telehealth Expansion Act of 2025

This section establishes a permanent safe harbor under which a high-deductible health plan (HDHP) does not fail HDHP status for Health Savings Account (HSA) eligibility due to the absence of a deductible for telehealth and other remote care services (previously limited to specified periods). (As background, HDHPs—required for tax-favored HSAs—generally prohibit first-dollar coverage prior to a minimum annual deductible.) The amendments apply to plan years beginning after December 31, 2024.