HSA Eligibility and the 2026 Rule Changes: Getting It Right on Client Returns
Two things changed for HSA eligibility rules in 2026 under the OBBBA. The contribution limits moved up modestly. The eligibility rules, thanks to the One, Big, Beautiful Bill Act (OBBBA), changed in ways that matter a lot more for return preparation. IRS Revenue Procedure 2025-19 covers the limit adjustments. The OBBBA, signed July 4, 2025, […]