HSA Changes: Expanded Eligibility and What It Means for 2026
Part of our 2025 Tax Law Changes guide — the complete breakdown of the One Big Beautiful Bill Act.
Health Savings Accounts got more useful. Alongside the usual inflation adjustments to contribution limits, recent legislation expanded who can contribute to an HSA — a change worth flagging for clients during open enrollment.
The basics still apply
To contribute to an HSA, an individual generally must be covered by a qualifying high-deductible health plan (HDHP) and not have disqualifying coverage. Contribution limits are set annually and indexed for inflation, with a catch-up for those 55 and older.
What expanded
- Eligibility was broadened so that certain plans that previously blocked HSA contributions may now qualify.
- Rules recognizing direct primary care arrangements and certain telehealth services were addressed, removing some prior barriers to HSA eligibility.
Because the specific eligible-plan rules and annual limits are detailed, confirm both the client’s plan type and the current-year figures before advising a contribution.
Why it matters
- More clients may now be HSA-eligible — a triple-tax-advantaged savings opportunity.
- Coordinate HSA funding with FSAs and employer contributions to avoid excess-contribution issues.
Keep up with the changes
Every new provision brings client questions. Stay current with CPE — browse the catalog, get a full year with Unlimited Access, or compare all plans. Review your state’s rules on our CPE requirements page.
This article is general information for tax and accounting professionals and is not tax or legal advice. Dollar thresholds are indexed and provisions have effective dates and phase-outs — confirm current figures and eligibility with the IRS or qualified counsel before acting or advising clients.
