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IRS Permits Additional Preventive Care Benefits for HDHP Coverage

On July 17, 2019, the IRS issued guidance that expands health savings account (HSA) qualified expenses.

HSAs will now cover additional services and items used to treat chronic conditions, such as preventative care. This guidance expands the list of preventative care benefits covered by high deductible health plans (HDHPs) under section 223(c)(2) of the Internal Revenue Code (Code).

This change took effect on July 17, 2019. Details regarding the notice can be found here.

Important things to know about this change:

  • This guidance allows HDHPs to cover these qualified expenses at 100 percent without impacting eligibility, even if the deductible is not met
  • The definition of preventative care has not changed and coverage of the expanded list of qualified services and items must still be coupled with an approved diagnosis to qualify as an allowable expense
  • The IRS has noted it will review the list to consider future items
  • The list of approved preventative care items is provided below for reference
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 
Inhaled corticosteroids Asthma
Insulin and other glucose lowering agents Diabetes
Retinopathy screening Diabetes 
Peak flow meter Asthma
Glucometer Diabetes 
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