HSA changes for 2026: who can now contribute

• Telehealth: plans can cover telehealth and other remote care before the deductible without breaking HSA eligibility, permanently, for plan years beginning on or after January 1, 2025.
• Bronze and catastrophic plans: from January 1, 2026, these plans are treated as HSA-compatible even if they do not meet the usual high-deductible definition. Notice 2026-05 says they do not have to be bought through an Exchange.
• Direct primary care: from January 1, 2026, people in certain direct primary care arrangements can still contribute to an HSA and can pay the periodic fees from it tax-free.

Self-employed clients buying individual bronze coverage are the group most likely to have gained eligibility without knowing it. Ask every client with marketplace coverage which metal tier they hold before you finalize 2026 estimates.

For owners, keep HSA contributions out of business expense accounts. Record them as owner draws or, for S corporation shareholders, in the way your firm treats owner health benefits, so the deduction lands on the personal return where it belongs.