This legislation aims to permanently allow high deductible health plans (HDHPs) to cover telehealth services before the deductible is met, a flexibility currently provided by temporary provisions. By making this exemption permanent, the bill ensures that individuals enrolled in HDHPs can continue to access virtual care without jeopardizing their eligibility for a Health Savings Account (HSA) . The bill achieves this by amending sections 223(c)(2)(E) and 223(c)(1)(B)(ii) of the Internal Revenue Code of 1986, removing the temporary language related to the telehealth safe harbor. These changes establish a lasting framework for telehealth coverage within HDHPs, applying to plan years beginning after December 31, 2024, and promoting sustained access to these services.