Executive Summary
These comments were submitted in response to Notice 2018-12, in which the Internal Revenue Service (“IRS”) requested comments on the appropriate standards for preventive care under § 223(c)(2)(C) of the Internal Revenue Code of 1986 and “other issues related to the provision of preventive care” under a high deductible health plan. Our comments strongly recommend that the IRS and the Treasury Department issue guidance clarifying the definition of “preventive care” under § 223(c)(2)(C) to include all contraceptive drugs, devices, and sterilization procedures recognized by the U.S. Food & Drug Administration, as well as patient education and counseling, because all of these methods are designed and used to prevent unintended pregnancies.
