IRS addresses HSA-compatible telehealth, primary care, bronze plans 

In Notice 2026-5, IRS and the Treasury Department provide key details about health savings account (HSA) enhancements passed as part of the One Big Beautiful Bill Act (OBBBA).

Effective for the 2025 plan year, OBBBA reinstated and made permanent COVID-19-era telehealth relief allowing HSA-compatible high-deductible health plans (HDHPs) to cover telehealth and other remote care services before the statutory minimum deductible is satisfied.

Beginning Jan. 1, 2026, OBBBA also allows individuals enrolled in certain direct primary care service arrangements to remain eligible to make or receive HSA contributions and treats certain bronze and catastrophic plans as HDHPs.

This article summarizes provisions of Notice 2026-5 most relevant to employers.

Download the print-friendly PDF to read the full GRIST.