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IRS Adds Preventive Care Items to High-Deductible Health Plans

July 18, 2019

The IRS issued Notice 2019-45 to add 14 new preventive care items to the list of benefits that may be reimbursed by high-deductible health plans (HDHP) without meeting any deductible amount. An HDHP is a health plan that satisfies certain requirements for minimum deductibles and maximum out-of-pocket expenses. Generally, under Sec. 223(c)(2)(A), an HDHP may not provide benefits for any year until the minimum deductible for that year is satisfied. Read more at The Tax Adviser.