Short answer: The One Big Beautiful Bill Act (signed July 2025) made several 2026 changes: it expanded HSA eligibility (individual-market bronze/catastrophic plans, direct primary care, permanent telehealth), raised the dependent-care FSA limit to $7,500, and enhanced the dependent-care tax credit to a 50% top rate.
The One Big Beautiful Bill Act (OBBBA, Pub. L. 119-21) included several employee-benefits provisions, most effective in 2026:
- HSA eligibility expanded: all individual-market bronze and catastrophic plans are treated as HSA-eligible; qualifying direct primary care arrangements (monthly fee up to $150/$300) no longer disqualify HSA contributions and are HSA-payable; and the telehealth pre-deductible safe harbor is now permanent.
- Dependent-care FSA limit raised to $7,500 ($3,750 if married filing separately), the first increase since 1986.
- Dependent-care tax credit enhanced to a 50% top rate (from 35%), phasing down by income.
Notably, OBBBA did not let working seniors enrolled in Medicare Part A keep contributing to an HSA, so Medicare enrollment still ends HSA contributions.
Sources
IRS, One Big Beautiful Bill provisionsirs.gov/newsroom/one-big-beautiful-bill-provisionsIRS/Treasury, new HSA tax benefits under the One Big Beautiful Bill (bronze/catastrophic, DPC, telehealth)irs.gov/newsroom/treasury-irs-provide-guidance-on-new-tax-benefits-for-health-savings-account-participants-under-the-one-big-beautiful-bill