"This report summarizes the principal rules governing HSAs, covering such matters as eligibility, qualifying health insurance, contributions, withdrawals, and tax advantages. It concludes with a discussion of HSA data limitations and recent trends in HDHP enrollment and HSA utilization. It includes HSA-related changes in the fiscal year (FY) 2025 budget reconciliation law sometimes referred to as the One Big Beautiful Bill Act[.]" [R45277 updated Feb. 23, 2026]  MORE >>