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HSA
Regulatory and Legislative
IRS Issues HSA Guidance Under OBBBA
The Internal Revenue Service has issued Notice 2026-05 which provides guidance on changes relating to health savings accounts enacted under the One, Big, Beautiful Bill Act.
Regulatory and Legislative
Senate Proposal Would Expand Use of HSAs
Senator Rand Paul (R-KY) has introduced the Health Marketplace and Savings Accounts for All Act.
Regulatory and Legislative
IRS Posts 2025 Form 8889 for HSA Reporting
The IRS has posted the 2025 tax year Form 8889, Health Savings Accounts.
Regulatory and Legislative
IRS Posts 2025 Form 5329 for Savings Arrangement Excise Tax Reporting
The Internal Revenue Service has posted Instructions for Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, for 2025.
Regulatory and Legislative
IRS Releases Form & Instructions for Form 8889, HSA Reporting
The Internal Revenue Service has posted 2025 tax year Instructions for Form 8889, Health Savings Accounts.
Regulatory and Legislative
IRS Posts 2025 Form 5329
The Internal Revenue Service has posted 2025 Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
Regulatory and Legislative
IRS Posts Updated Draft Instructions for Form 5329
The Internal Revenue Service has posted an updated draft 2025 Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
Regulatory and Legislative
Proposal Floated to Create New Type of HSA Account
Senator Rick Scott (R-FL) has introduced S. 3264, the More Affordable Care Act.
Regulatory and Legislative
House Proposal Would Add HSA Restrictions
Representative Lloyd Doggett (D-TX) has introduced H.R. 6183, the Health Savings Account (HSA) Consumer Protection Act.
Regulatory and Legislative
IRS Posts Draft Form 5498-SA for HSA, MSA Reporting
The Internal Revenue Service has released a draft Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information.