Due to the unprecedented public health emergency posed by COVID-19, and the need to eliminate potential administrative and financial barriers to testing for and treatment of COVID-19, a health plan that otherwise satisfies the requirements to be an HDHP [High Deductible Health Plan] under section 223(c)(2)(A) will not fail to be an HDHP merely because the health plan provides medical care services and items purchased related to testing for and treatment of COVID-19 prior to the satisfaction of the applicable minimum deductible. As a result, the individuals covered by such a plan will not fail to be eligible individuals under section 223(c)(1) merely because of the provision of those health benefits for testing and treatment of COVID-19.
Source: IRS Notice 20-15
Per the IRS, HSA [Health Savings Account] users with high-deductible health plan coverage can use their coverage to pay for coronavirus testing without satisfying the deductible.
Source: ThinkAdvisor
