In response to the end of the COVID-19 public health emergency, the U.S. Department of the Treasury and the IRS have issued a notice, Notice 2023-37, to rescind pandemic-era guidance that allowed high-deductible health plans (HDHPs) to cover COVID costs.

Under Notice 2020-15, issued three years ago, since “[p]art of the response to COVID-19 is removing barriers to testing for and treatment of COVID-19," HDHPs could cover services that paid for coronavirus-related testing and treatment and keep their status as HDHPs.

According to Accounting Today, the new notice rescinds Notice 2020-15. It states that the relief described in that previous notice applies only with respect to plan years ending on or before Dec. 31, 2024. With the public health emergency declared over on May 11, the new guidance states that, for plan years ending after Dec. 24,  2024, an HDHP will not be permitted to provide health benefits associated with testing for and treatment of COVID-19 without a deductible, or with a deductible below the minimum deductible (for self-only or family coverage) for an HDHP.