Part of the response to COVID-19 is removing barriers to testing for and treatment of Covid-19. Due to the nature of this public health emergency, and to avoid administrative delays or financial disincentives that might otherwise impede testing for and treatment of COVID-19 that are provided by a health plan without a deductible, or with a deductible below the minimum annual deductible otherwise required under section 223 ©(2)(A) for an HDHP, will be disregarded for purposes of determining the status of the plan as an HDHP.
The Internal Revenue Service advised that high-deductible health plans (HDHPs) can pay for 2019 Novel Coronavirus (COVID-19) related testing and treatment, without jeopardizing their status. This also means that an individual with an HDHP that covers these costs may continue to contribute to a health savings account (HSA). The IRS also noted that, as in the past, any vaccination costs continue to count as preventive care and can be paid for by an HDHP.