Text of IRS Notice 2026-5: Expanded Availability of Health Savings Accounts Under the One, Big, Beautiful Bill Act (OBBBA) (PDF)

Featured Jobs

BLG PLLC
(Remote)

Client Service Executive: Employee Benefits Consulting

Global Employee Benefits Consulting Firm
(Atlanta GA / AL / AR / CT / DC / DE / FL / KY / LA / MA / MD / ME / MI / MS / NC / NH / NJ / NY / OH / PA / RI / SC / TN / VA / VT / WV / Hybrid)

Plan Document Support Specialist

ASC Actuarial Systems Corporation
(Remote)

Relationship Manager - Defined Contributions

Daybright Financial
(Remote)

Senior Account Manager

Daybright Financial
(Remote)

Plan Administrator

Heritage Pension Advisors, Inc.
(Remote / Woodbury NY)

View More Employee Benefits Jobs

Free Publications

Text of IRS Notice 2026-5: Expanded Availability of Health Savings Accounts Under the One, Big, Beautiful Bill Act (OBBBA) (PDF)
Internal Revenue Service [IRS]

[Official Guidance]
Dec. 9, 2025

16 pages. "This notice provides guidance on changes relating to health savings accounts (HSAs) enacted by ... the One, Big, Beautiful Bill Act (OBBBA). These changes generally expand the availability of HSAs under section 223 of the Internal Revenue Code. This notice provides answers to common questions related to these changes." MORE >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).

An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).