Short answer: Yes, as of January 1, 2026. A new law lets an otherwise-eligible person enrolled in a qualifying direct primary care (DPC) arrangement still contribute to a Health Savings Account, and even use HSA funds tax-free to pay the monthly DPC fee. The DPC fee must be modest, capped at $150 a month for one person ($300 for a family), to keep the HSA eligibility.
Direct primary care is a membership model in which you pay a flat monthly fee to a primary care practice instead of billing insurance for each visit. Until recently, the IRS treated that arrangement as disqualifying “other coverage” for HSA purposes. Under the One Big Beautiful Bill, beginning Jan. 1, 2026, an otherwise eligible individual enrolled in certain direct primary care (DPC) service arrangements may contribute to an HSA.
Federal tax law now provides that a direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph (A)(ii), so it no longer blocks HSA eligibility, and DPC fees count as a qualified medical expense you can pay from the account. The relief is limited: the arrangement must provide only primary care for a fixed periodic fee, and the fees cannot exceed $150 per month for an individual or $300 for an arrangement covering more than one person (amounts indexed for inflation after 2026).