In Notice 2019-45 the IRS expanded the list of preventive care items that can be paid for under a high deductible health plan (HDHP) for taxpayers with health savings accounts.
Under IRC §223, for a taxpayer to be eligible to contribute to a health savings account, the taxpayer must be covered by a qualified HDHP program and have no disqualifying coverage. Aside from payments for certain preventive care, an HDHP cannot provide reimbursement to the taxpayer until the taxpayer has paid for care equal to the deductible.
In this notice the IRS added the following items to the list of allowable preventive care:
|Preventive Care for Specified Conditions||For Individuals Diagnosed with|
|Angiotensin Converting Enzyme (ACE) inhibitors||Congestive heart failure, diabetes, and/or coronary artery disease|
|Anti-resorptive therapy||Osteoporosis and/or osteopenia|
|Beta-blockers||Congestive heart failure and/or coronary artery disease|
|Blood pressure monitor||Hypertension|
|Insulin and other glucose lowering agents||Diabetes|
|Peak flow meter||Asthma|
|Hemoglobin A1c testing||Diabetes|
|International Normalized Ratio (INR) testing||Liver disease and/or bleeding disorders|
|Low-density Lipoprotein (LDL) testing||Heart disease|
|Selective Serotonin Reuptake Inhibitors (SSRIs)||Depression|
|Statins||Heart disease and/or diabetes|