IRS Addresses Coverage for COVID-19 Testing and Treatment in HSA/HDHP Guidance | Practical Law
In guidance addressing COVID-19 (the disease that results from SARS-CoV-2), the Internal Revenue Service (IRS) has concluded that a health plan that is otherwise a high-deductible health plan (HDHP) will not fail to be an HDHP merely because it provides COVID-19 testing and treatment before the applicable HDHP minimum deductible is met (Notice 2020-15).