This bill seeks to permanently extend the exemption for telehealth services from certain rules applicable to high deductible health plans (HDHPs). It amends the Internal Revenue Code to ensure that a health plan will not lose its HDHP status solely because it offers telehealth and other remote care services without requiring a deductible. By striking language that previously limited this exemption to specific periods, the legislation makes this provision indefinite. This change aims to support the ongoing availability and utilization of telehealth. The amendments are set to apply to plan years beginning after December 31, 2024.