Signed into law in late 2025, the One Big Beautiful Bill Act (OBBBA) introduces the most substantial update to HSA and FSA benefits in more than ten years. For benefit brokers, this legislation creates both opportunity and urgency as employers prepare for 2026 plan years.
The OBBBA expands eligibility, modernizes account rules, and permanently increases dependent care savings. It also reshapes how producers advise clients on plan design, compliance, and employee communication.
This white paper breaks down what brokers need to know now, including:
Permanent telehealth safe harbor, allowing pre-deductible telehealth without disqualifying HSA eligibility.
New flexibility for direct primary care (DPC) arrangements alongside HSAs, with documentation requirements.
Expanded HSA compatibility for bronze-level and catastrophic ACA plans, creating more design options.
A permanent increase in the dependent care FSA limit to $7,500 per household, reflecting modern childcare and eldercare costs.
Administration and compliance considerations, including plan amendments, vendor readiness, and governance controls.
The OBBBA is not a minor adjustment. It is a structural shift that rewards proactive planning and penalizes inattention.
Complete the form to download the white paper and prepare your clients for smarter, compliant HSA and FSA strategies in 2026.
