Alert
IRS Issues Guidance on OBBBA HSA Relief for Telehealth and Direct Primary Care Service Arrangements
This Alert describes IRS Notice 2026-5, which was issued on December 9th, 2025, and provides guidance and clarification on changes relating to health savings accounts (HSAs) that were enacted as part of the One, Big, Beautiful Bill Act (OBBBA or the Act), related to interaction with telehealth and other remote care services and for direct primary care service arrangements (DPCSAs).