IRS Clarification on HSA Provisions in OBBBA
The massive budget reconciliation bill known as the One Big Beautiful Bill Act (OBBBA) was signed into law by President Trump on July 4, 2025, which included changes for health savings accounts (HSAs), dependent care assistance programs (DCAPs), student loan payments under educational assistance programs, and qualified transportation plans. The IRS recently issued Notice 2026-5 to clarify several HSA-related elements, particularly those involving telehealth, direct primary care arrangements, and Marketplace plan eligibility. Read more

