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139 STAT. 325 PUBLIC LAW 119–21—JULY 4, 2025 (b) CONFORMING AMENDMENTS.— (1) Section 36B(f)(2) is amended by striking ‘‘ADVANCE PAY- MENTS.—’’ and all that follows through ‘‘If the advance pay- ments’’ and inserting the following: ‘‘ADVANCE PAYMENTS.—If the advance payments’’. (2) Section 35(g)(12)(B)(ii) is amended by striking ‘‘then section 36B(f)(2)(B) shall be applied by substituting the amount determined under clause (i) for the amount determined under section 36B(f)(2)(A)’’ and inserting ‘‘then the amount determined under clause (i) shall be substituted for the amount determined under section 36B(f)(2)’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. Subchapter C—Enhancing Choice for Patients SEC. 71306. PERMANENT EXTENSION OF SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR TELEHEALTH SERVICES. (a) IN GENERAL.—Subparagraph (E) of section 223(c)(2) is amended to read as follows: ‘‘(E) SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR TELEHEALTH.—A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for telehealth and other remote care services.’’. (b) CERTAIN COVERAGE DISREGARDED.—Clause (ii) of section 223(c)(1)(B) is amended by striking ‘‘(in the case of months or plan years to which paragraph (2)(E) applies)’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to plan years beginning after December 31, 2024. SEC. 71307. ALLOWANCE OF BRONZE AND CATASTROPHIC PLANS IN CONNECTION WITH HEALTH SAVINGS ACCOUNTS. (a) IN GENERAL.—Section 223(c)(2) is amended by adding at the end the following new subparagraph: ‘‘(H) BRONZE AND CATASTROPHIC PLANS TREATED AS HIGH DEDUCTIBLE HEALTH PLANS.—The term ‘high deduct- ible health plan’ shall include any plan which is— ‘‘(i) available as individual coverage through an Exchange established under section 1311 or 1321 of the Patient Protection and Affordable Care Act, and ‘‘(ii) described in subsection (d)(1)(A) or (e) of sec- tion 1302 of such Act.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to months beginning after December 31, 2025. SEC. 71308. TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS. (a) IN GENERAL.—Section 223(c)(1) is amended by adding at the end the following new subparagraph: ‘‘(E) TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS.— ‘‘(i) IN GENERAL.—A direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph (A)(ii). ‘‘(ii) DIRECT PRIMARY CARE SERVICE ARRANGE- MENT.—For purposes of this subparagraph— ‘‘(I) IN GENERAL.—The term ‘direct primary care service arrangement’ means, with respect to Definition. 26 USC 223 note. 26 USC 223 note. 26 USC 35 note.