The IRS recently issued Notice 2023-37 (the “Notice”), which provides that high deductible health plans (“HDHPs”) may continue to provide health benefits associated with testing for and treatment of COVID-19 before satisfaction of the deductible only through plan years ending on or before December 31, 2024.
In addition, the Notice clarified that COVID-19 testing does not fall within the preventive care safe harbor that permits HDHPs to provide certain preventive care benefits prior to satisfaction of the deductible.
The Notice is available here.