"What's New: P.L. 119-21, July 4, 2025, amended Code section 223 to provide that: [1] An HSA eligible individual may have disregarded coverage (besides the HDHP) for telehealth and other remote care. [2] A plan will not fail to be treated as a HDHP by reason of failing to have a deductible for telehealth and other remote care services. The amendments apply to plan years beginning after 2024." [Also available: 2025 IRS Form 8889: Health savings Accounts]  MORE >>