IRS Issues Guidance on Expanded HSA Access Under New Federal Law
- On December 30, 2025
On December 9, 2025, the Internal Revenue Service released Notice 2026-5, which explains how recent federal legislation expands eligibility for health savings accounts (HSAs). The guidance reflects changes made by the One Big Beautiful Bill Act (OBBBA), signed into law by President Donald Trump on July 4, 2025. The OBBBA broadens access to HSAs in several […]
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