Overview
- Notice 2026-05 from the IRS implements One Big Beautiful Bill provisions that broaden eligibility for Health Savings Accounts.
- Telehealth and other remote care can be covered before the deductible without jeopardizing HSA contributions, a protection now made permanent for plan years starting after January 1, 2025.
- Beginning January 1, 2026, Bronze and Catastrophic individual plans purchased on or off the ACA exchanges will qualify as high-deductible health plans for HSA purposes.
- As of January 1, 2026, individuals in approved direct primary care service arrangements may contribute to HSAs and use funds tax-free to pay DPC fees.
- The IRS is accepting public comments on the notice through March 6, 2026 via the Federal e‑Rulemaking portal or by mail.