Overview
- Notice 2026-05 confirms that pre-deductible telehealth and remote care are permanently allowed without jeopardizing HSA contributions, retroactive to Jan. 1, 2025.
- Starting Jan. 1, 2026, Bronze and Catastrophic health plans on or off the exchanges will be treated as HSA‑compatible for contribution purposes.
- Approved direct primary care arrangements will be HSA‑eligible beginning in 2026, and account holders may use HSA funds to pay DPC fees.
- The IRS is accepting feedback on the guidance through March 6, 2026, and separately raised 2026 FSA and dependent care FSA caps to $3,400 and $7,500.
- Policy debates continue as Senate Republicans propose replacing enhanced ACA premium subsidies with HSA deposits of $1,000 for ages 18–49 and $1,500 for ages 50–64, while consumer advocates flag fees and underfunding in many HSAs.