Section 1. Short title
This Act may be cited as the Telehealth Expansion Act of 2025.
(a) In general
Section 223(c)(2)(E) of the Internal Revenue Code of 1986 is amended by striking In the case of and all that follows through a plan and inserting A plan.
(b) Certain coverage disregarded
Section 223(c)(1)(B)(ii) of the Internal Revenue Code of 1986 is amended by striking (in the case of months or plan years to which paragraph (2)(E) applies).
(c) Effective date
The amendments made by this subsection shall apply to plan years beginning after December 31, 2024.