JOURNAL ARTICLE

Health Savings Account Eligibility Expansion under the One Big Beautiful Bill.

  • Published In: Journal of Financial Service Professionals, 2026, v. 80, n. 3. P. 9 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Harden, Bill 3 of 3

Abstract

This column examines the significant expansion of Health Savings Account (HSA) eligibility under the One Big Beautiful Bill Act (OB3) and subsequent IRS Notice 2026-5. While HSAs offer a unique triple tax benefit, strict "eligible individual" rules limit their utility. The author analyzes three key regulatory shifts: the deductible exception for telehealth services, the qualification of bronze and catastrophic exchange plans as High-Deductible Health Plans (HDHPs), and the integration of Direct Primary Care Service Arrangements (DPCSAs). By detailing compliance requirements and reimbursement mechanics, this column provides essential guidance for professionals advising clients on modern healthcare tax planning. [ABSTRACT FROM AUTHOR]

Additional Information

  • Source:Journal of Financial Service Professionals. 2026/05, Vol. 80, Issue 3, p9
  • Document Type:Article
  • Subject Area:Consumer Health
  • Publication Date:2026
  • ISSN:1537-1816
  • Accession Number:193487550
  • Copyright Statement:Copyright of Journal of Financial Service Professionals is the property of Society of Financial Service Professionals and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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