IRS Notice 2024-75: Preventive Care for HDHPs

Purpose

Expands the list of preventive care benefits allowed under HDHPs without deductibles, including:

• OTC oral contraceptives and male condoms
• Comprehensive breast cancer screenings
• Continuous glucose monitors for diabetes
• Insulin products under specific safe harbors

Highlights

1. Oral Contraceptives and Condoms: OTC contraceptives, including male condoms, are now considered preventive care.
2. Breast Cancer Screenings: Expanded to include mammograms, MRIs, and ultrasounds.
3. Glucose Monitors: Recognized as preventive care under specified conditions.
4. Insulin Products: No deductible required under updated guidance from the Inflation Reduction Act of 2022.

Effective Dates

These changes apply to plan years beginning on or after December 30, 2022.