Overview of changes and benefits
Telehealth and remote care services
Telehealth and other remote care services can now be received before meeting a high-deductible health plan deductible
People can still contribute to their Health Savings Account (HSA) even after using telehealth before meeting the deductible
This rule is permanent for plan years starting on or after Jan. 1, 2025.

Expanded eligibility for bronze and catastrophic plans
Starting Jan. 1, 2026, bronze and catastrophic health insurance plans are treated as HSA-compatible
This applies whether the plans are bought through an insurance exchange or not
This change makes more people eligible to contribute to an HSA, including individuals who previously could not because their plan did not meet the strict HDHP definition

Direct primary care arrangements
Beginning Jan. 1, 2026, people enrolled in certain direct primary care (DPC) service arrangements may:Contribute to an HSA if they otherwise qualify
Use HSA funds tax-free to pay periodic DPC fees

Call for comments
Treasury and the IRS invite public comments on the guidance by March 6, 2026, via the federal rulemaking portal or by mail

Related resources
New tax benefits for health savings account participants (IR-2025-119)