Mar 6, 2026· Comment from American Bankers Association Health Savings Account Council· IRS-2025-0335-0015
Filed on regulations.gov — full text not in the inline record.
IRSNonrulemakingIRS-2025-0335
Expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act (OBBBA) (Notice 2026-5)
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Jan 26, 2026
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American Bankers Association filed 1 comment on this docket between Mar 6, 2026 and Mar 6, 2026. 0 other organizations filed here. The comment window closed 144d ago.
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Abstract
This notice provides guidance on changes relating 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 answers to common questions related to these changes.
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