IRS Issues Guidance on Health Savings Account Provisions in Tax Bill

Posted: Dec 10 2025

The IRS released guidance on new tax benefits for health savings account participants under a tax package passed by Congress earlier this year.

The One Big Beautiful Bill, signed into law in July, included several provisions relating to HSAs. The legislation made permanent the ability to receive telehealth and other remote care services before meeting the high-deductible health plan deductible while remaining eligible to contribute to an HSA, according to the IRS. It will expand eligibility for HSAs to the approximately 7.5 million Americans covered by bronze and catastrophic health insurance plans sold to individuals on the state health insurance marketplaces, starting Jan. 1, 2026. It will also allow an otherwise eligible individual enrolled in certain direct primary care service arrangements to contribute to an HSA.

The IRS guidance provides detailed information on the HSA provisions in the tax package. The agency will accept public comments on the document until March 6, 2026.

To view the guidance, visit: https://www.irs.gov/pub/irs-drop/n-26-05.pdf