The new law excludes a number of enhancements to the rules governing health savings accounts (HSAs) that had been in the House-passed version of H.R.1. Two expansion provisions did make it into the new law, though: qualification of Affordable Care Act (ACA) bronze and catastrophic plans as a high-deductible health plan (HDHP) that allows a person to have an HSA and a provision that permits telehealth without triggering higher copayments or deductibles.
Excluded were an increase in HSA contribution limits, on an income-limited basis; a
rule that would have allowed individuals to contribute to an HSA even if they are covered by Medicare Part A; authority to roll over terminated health reimbursement arrangement (HRA) and flexible spending arrangement (FSA) funds into an HSA; and eligibility of both spouses to make catch-up contributions to the same HSA.
Prospects: The excluded HSA expansion provisions are popular among Republican lawmakers. While revival of them may not happen soon, chances are good that they will be offered again before Republican control of Congress ends.
NAIFA Staff Contacts: Jayne Fitzgerald – Director – Government Relations, at jfitzgerald@naifa.org; or Mike Hedge – Senior Director – Government Relations, at mhedge@naifa.org.