Rev. Proc. 2020-50, page 1122.
TEMPORARY REGULATION
Internal Revenue Bulletin 2020-48 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9931, page 1087. The IRS is issuing temporary regulations regarding coverage of preventive health services to implement section 3203 of the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act), which shortens the timeframe under which non-grandfathered group health plans and health insurance issuers offering non-grandfathered group or individual health insurance coverage must cover without cost sharing qualifying coronavirus preventive services, including recommended COVID-19 immunizations. The IRS is issuing the temporary regulations at the same time that the Employee Benefits Security Administration of the Department of Labor and the Office of Consumer Information and Insurance Oversight of the Department of Health and Human Services (HHS) are issuing substantially similar interim final rules with request for comments.
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