IRS Expands Benefits That Can Be Provided Before HDHP Annual Minimum Deductible Is Met

The Internal Revenue Service (IRS) released a notice, effective on July 17, 2019, that expanded the list of preventive care benefits that a high deductible health plan (HDHP) can provide without a deductible or with a deductible below the annual minimum deductible.

The services and items listed above are treated as preventive care:

• only when prescribed to treat a person diagnosed with the associated chronic condition listed in the table’s second column, and
• only when prescribed for the purpose of preventing the chronic condition’s exacerbation or a secondary condition’s development.