The Consolidated Appropriations Act (CAA) of 2023, signed into law last week, renews previous relief set to expire on December 31, 2022, for HSA-eligible individuals that participate in a telehealth program. Like the CAA of 2022, the CAA of 2023 enables an otherwise HSA-eligible individual to participate in telehealth (and other remote care) coverage that provides benefits to that individual before satisfying the applicable minimum statutory deductible for qualifying high-deductible health plans (HDHPs). Employers may, therefore, offer/continue to offer a telehealth benefit (or remote care benefit) to employees that provide first-dollar coverage for plan years beginning after December 31, 2022, and before January 1, 2025, without causing employees to be ineligible for HSA contributions.