Back to all updates

CPA Practice Advisor · Dec 11, 2025

IRS Issues Guidance on New HSA Tax Benefits Under OBBBA

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 IRS Issues Guidance on New HSA Tax Benefits Under OBBBA. Review and take action if applicable to your clients.

Summary

The Treasury Department and the IRS provided guidance in Notice 2026-05 on Dec. 9 on new tax benefits for health savings account participants under this summer's One Big Beautiful Bill Act.

Classification

Category: heads upPriority: action neededReason: Contains 'irs issues' - action may be required

Affected Groups

All tax practitioners

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

Read original article