IR-2025-119, Dec. 9, 2025
WASHINGTON — The Department of the Treasury and the Internal Revenue Service today issued Notice 2026-05 providing guidance on new tax benefits for Health Savings Account participants under the One, Big, Beautiful Bill. These changes expand HSA eligibility, which allows more people to save and to pay for healtPlnhcare costs through tax-free HSAs.
Expansion of HSA Eligibility Under the OBBB
The OBBB expands access to HSAs by making the following changes: