Document Excerpt

This notice expands the list of Preventive care benefits permitted to be provided by a high Deductible health plan (HDHP) under section 223(c)(2) of the Internal Revenue Code (Code) without a deductible, or with a deductible below the applicable minimum deductible (self-only or family) for an HDHP.

Link
https://www.irs.gov/pub/irs-drop/n-19-45.pdf