Key Employee Benefit Changes Under the One Big Beautiful Bill Act

Miller Johnson

Miller Johnson attorneys Brett Liefbroer and Tripp VanderWal explore the key employee benefit provisions in the One Big Beautiful Bill Act (OBBB), which was signed into law on July 4.  

Highlights include how the OBBB expands Health Savings Accounts (HSAs) by permanently allowing first-dollar telehealth coverage, certain Direct Primary Care (DPC) arrangements, and by broadening eligibility to include ACA Bronze and Catastrophic health plans. 

Other key changes include an increase in Dependent Care FSA limits, the exclusion for employer student loan repayment assistance, and the introduction of “Trump Accounts” for children.

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