Tax Planning
Maximizing Health Savings Accounts under the New OBBBA Rules
Changes under the One, Big, Beautiful Bill have expanded HSA eligibility and flexibility—explore how remote care, bronze/catastrophic plans, and direct primary care can now enhance your savings and tax options.
By NomadicTax Research Team • 5-8 min read • June 21, 2026
## Expanded Eligibility under OBBBA
The One, Big, Beautiful Bill law made multiple changes to Health Savings Accounts (HSAs) effective January 1, 2025 or 2026 that broaden who can contribute and under what conditions. ([irs.gov](https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-new-tax-benefits-for-health-savings-account-participants-under-the-one-big-beautiful-bill?utm_source=openai)) Notable improvements include:
- **Telehealth & Remote Care** services become covered **before the HDHP deductible is met**, while still allowing HSA contributions.
- **Bronze and catastrophic insurance plans** on or off the Exchange are now considered HSA-compatible, starting in 2026, regardless of whether they meet traditional HDHP definitions.
- **Direct Primary Care (DPC)** fee arrangements are eligible: if enrolled in otherwise qualifying insurance, you may contribute to HSA and pay periodic DPC fees tax-free. ([irs.gov](https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-new-tax-benefits-for-health-savings-account-participants-under-the-one-big-beautiful-bill?utm_source=openai))
## What's New & What to Watch
| Change | Effective Date | Implication |
|---|---|---|
| Telehealth before deductible | Jan 1, 2025 | Early access to care while preserving tax benefits |
| Bronze/Catastrophic plans eligible | Jan 1, 2026 | More low-cost insurance plans can power HSAs |
| DPC arrangements included | Jan 1, 2026 | Access to primary care without changing insurance plan type |
## Practical Examples
- John, enrolled in a catastrophic plan in 2026, contributes to HSA and uses funds to pay DPC monthly fee without penalty.
- Maria has a Bronze plan outside the Exchange—she now qualifies for HSA contributions, where earlier this may have been disallowed.
- Alex uses telehealth often—now can access pre-deductible remote care and still contribute to HSA.
## Tips to Take Advantage
- Review your current plan—if you're on Bronze or catastrophic, ensure its plan documents allow for the new eligibility criteria.
- Set up or verify your DPC arrangement is recognized by your plan.
- If remote care or telehealth visits occur, check billing codes—clear documentation may help avoid IRS or insurer disputes.
- Update your HSA contributions in line with your new eligibility. Consider maximizing based on annual contribution limits.
## Implications for Tax-Planning
- Broader eligibility increases opportunity for **pre-tax savings**, especially for lower-cost plans.
- Enables more proactive health expense planning—telehealth, direct primary care become more useful tools.
- For tax professionals and benefits advisors, making sure plan providers and employers understand the new rules avoids misclassification or missed benefits.
**Takeaway**: The OBBBA’s expanded rules mean many more Americans can access HSAs—and use them more flexibly. If you qualify now under these changes, make sure to adjust your planning accordingly.