Notice 2026-05: provides guidance on changes to health savings accounts (HSAs)

Notice 2026-05 provides guidance on changes to health savings accounts (HSAs) enacted by Pub. L. 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA). These changes generally expand the availability of HSAs under section 223 of the Internal Revenue Code (the Code). This notice provides questions and answers that address these changes.

Notice 2026-05 will be in IRB: 2026-02, dated: January 5, 2026.

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