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CRS Report: Health Savings Accounts (HSAs)
Congressional Research Service [CRS] 
[Guidance Overview] Feb. 24, 2026 "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 >> |
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