Through the federal Public Health Emergency (PHE) related to the COVID-19 pandemic and authorized by section 319 of the Public Health Service Act, the Internal Revenue Service (IRS) created an exception that allows health savings account dollars to be used to pay for certain services, including e-visits/telephone consults, before deductible applies. Once the federal PHE has expired, deductible will apply for e-visits/telephone consults, unless the IRS issues further guidance.