New HSA Benefits Under the One Big Beautiful Bill: What Creators, Online Sellers & Professionals Need to Know for 2025–2026
The Treasury and IRS have released Notice 2026-05, outlining major new tax benefits for Health Savings Account (HSA) users under the One, Big, Beautiful Bill (OBBB).
These updates significantly expand who can qualify for an HSA — which means more tax deductions, more flexibility, and more opportunities for long-term tax-free healthcare savings.
A Health Savings Account (HSA) is a tax-advantaged account that allows individuals with HSA-compatible health insurance to save pre-tax money, grow it tax-free, and use it tax-free for qualified medical expenses. HSAs are one of the most powerful tax shelters available — especially for self-employed individuals, creators, ecommerce sellers, medical professionals, and high-net-worth clients.
The IRS has now released new guidance under the One, Big, Beautiful Bill (OBBB) that expands HSA eligibility starting in 2025 and 2026. These changes allow more people to qualify for HSAs and use them for additional types of care.
At Velin & Associates, Inc., we frequently see creators, ecommerce owners, medical professionals, and high-income individuals miss out on HSA advantages simply because they believed their insurance plan didn’t qualify.
With these new rules, many more people can now participate — including those with bronze plans, catastrophic plans, and even direct primary care arrangements.
Below is a clear breakdown of what has changed and how these new benefits can apply to taxpayers we commonly work with.
1. Telehealth Services Are Now Permanently HSA-Compatible (Starting 2025)
Under the OBBB, taxpayers can now receive telehealth and remote care services before meeting their HDHP deductible and still remain HSA-eligible. Previously, this was only a temporary COVID-era provision.
Why this matters:
Telehealth is widely used by freelancers, creators, and busy professionals who don’t have typical 9-to-5 schedules. This permanent change makes HSA eligibility far easier to maintain.
Example:
If you are a YouTuber or TikTok creator who relies on telehealth therapy and remote dermatology visits while traveling:
Before 2025, using these services early in the year could disqualify you from making HSA contributions.
Under the OBBB, you remain eligible year-round — allowing you to fully fund your HSA and take the tax deduction.
This is highly relevant for YouTubers, TikTokers, creators, and other self-employed clients who depend on flexible care options.
2. Bronze & Catastrophic Plans Now Qualify as HDHPs (Starting 2026)
Beginning January 1, 2026, all bronze and catastrophic plans will be treated as HSA-compatible, whether or not they technically meet HDHP criteria — and even if they were not purchased through an Exchange.
Why this matters:
Millions of taxpayers who previously could not use HSAs will now qualify.
Example:
If you are a Shopify store owner who chose a low-cost bronze plan for 2025 but weren’t eligible to contribute to an HSA:
Starting in 2026, that same plan automatically becomes HSA-compatible, allowing you to make tax-deductible HSA contributions each year.
This gives ecommerce clients — CPA for Shopify Store, CPA for Online Commerce, Amazon Business CPA — a valuable new tax planning tool.
3. Direct Primary Care Patients Can Now Use HSAs (Starting 2026)
Under the new rules, beginning January 1, 2026:
⠀
✔ Individuals enrolled in certain direct primary care (DPC) arrangements can still contribute to an HSA.
✔ They can also use their HSA funds tax-free to pay DPC fees.
Why this matters:
DPC is increasingly popular among medical professionals, small business owners, and high-income individuals who want concierge-style care without insurance overhead.
Example:
If you are a doctor who runs a small medical practice and uses a DPC membership for your own personal healthcare:
Before the OBBB, enrolling in a DPC plan would disqualify you from contributing to an HSA.
Under the new rules, you remain eligible — and you may pay your DPC fees using tax-free HSA dollars.
This is especially important for: Doctors, Dentists, Medical Practices, and High-Net-Worth Individuals.
What These New Rules Mean for Taxpayers (and Why Year-End Planning Matters)
The expanded HSA eligibility under the OBBB means:
✔ More taxpayers can lower their taxable income — HSA contributions are fully deductible, even for self-employed clients.
⠀
✔ More flexibility in choosing insurance plans — clients no longer need to avoid telehealth or alternative-care plans.
⠀
✔ More opportunities to build long-term tax-free savings — HSAs grow tax-free and can be used tax-free for medical expenses, now with wider eligibility.
⠀
✔ More strategic planning for 2025–2026 coverage — creators, ecommerce professionals, and medical professionals often change plans annually, and these new options open up better planning paths.
Who Benefits the Most?
These changes are especially valuable for:
⠀
• YouTubers, TikTok creators, filmmakers
• Shopify & Amazon sellers
• Online commerce entrepreneurs
• Doctors, dentists, and medical practice owners
• High-net-worth individuals who use HSAs as a long-term tax shelter
Velin & Associates regularly helps these groups understand how their insurance choices impact HSA eligibility — and how to structure contributions to maximize deductions.
How Velin & Associates, Inc. Can Assist
Our team helps clients:
⠀
• Determine whether their plan qualifies
• Maximize HSA contributions under new OBBB rules
• Evaluate whether switching to bronze, catastrophic, or DPC coverage creates new tax advantages
• Project long-term tax savings through HSAs
• Integrate HSA strategy into broader financial and medical planning
With these new updates, 2025–2026 is one of the biggest HSA expansion years in decades.
If you want to use an HSA to reduce taxes, now is the time to plan ahead.
For more information about our tax planning services, contact us today: visit our website.
Velin & Associates, Inc
8159 Santa Monica Blvd STE 198/200 West Hollywood, CA 90046
323-902-1000
dmitriy@losangelescpa.org
CPA for YouTubers | CPA for Shopify Store | CPA for Online Commerce | CPA for Creators | Shopify Store CPA | CPA for Filmmakers | CPA for Amazon Business | Amazon Business CPA | CPA for Dental Practice | Dentist CPA | Dental Business CPA | Online Commerce CPA | CPA for TikTokers | CPA for Doctors | CPA for Medical Practice | CPA for High Net Worth Individuals
Our firm provides the information in this e-newsletter for general guidance only, and does not constitute the provision of legal advice, tax advice, accounting services, investment advice, or professional consulting of any kind. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisers. Before making any decision or taking any action, you should consult a professional adviser who has been provided with all pertinent facts relevant to your particular situation. Tax articles in this e-newsletter are not intended to be used, and cannot be used by any taxpayer, for the purpose of avoiding accuracy-related penalties that may be imposed on the taxpayer. The information is provided "as is," with no assurance or guarantee of completeness, accuracy, or timeliness of the information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.