source: https://www.natlawreview.com/article/cares-act-new-group-health-plan-rules-and-relief

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Temporary Relief for Telehealth and High Deductible Health Plans

The CARES Act provides a temporary safe harbor to high deductible health plans (HDHPs) compatible with health savings accounts (HSAs). Under the Act, a HDHP will not lose HDHP qualified status if it offers cost-free tele-health services to plan members before the annual deductible is satisfied. In other words, HDHPs can offer plan members access to tele-health services with no cost-sharing to the member, regardless of whether the deductible is met, and such members will remain eligible to make and receive contributions to an HSA. This offers significant relief to plan sponsors who want to offer first-dollar, pre-deductible tele-health coverage while still desiring to preserve HDHP qualified status. This is only temporary relief, and this safe harbor only applies for plan years beginning before January 1, 2022.

Over-the-Counter Drug Reimbursements from HSAs, FSAs, and HRAs

Eliminating an ACA prohibition, HSAs, health flexible spending accounts (“FSAs”), and health reimbursement arrangements (HRAs) can once again reimburse the costs of over-the-counter drugs with no prescription. This provision is effective for expenses incurred and amounts paid after December 31, 2019.