Guidance is live enough to operate on — and unfinished enough that Treasury still wanted comments. Notice 2026-5 walks through OBBB changes that expand HSA access (telehealth permanence, direct primary care arrangements, bronze/catastrophic treatment). The IRS invited comments by March 6, 2026.
You don’t have to be a law firm to submit something useful. If you administer HDHPs or ICHRAs, you probably already have operational friction worth documenting.
Comment ideas worth sending
- Edge cases in DPC fee timing and HSA reimbursement substantiation
- How bronze/catastrophic labeling works for off-Exchange plans in your region
- Employer communication challenges when eligibility rules change mid-relationship with a custodian
- Interactions with general-purpose FSAs and HRAs that still disqualify HSA contributions
If you’re not commenting
At least update your internal FAQ. Employees heard “HSAs got expanded” on a podcast and will fill in the blanks themselves. Your job is to replace blanks with the actual eligibility rules for your plan lineup.
Regulations improve when operators talk. Silence usually means the final rules get written around someone else’s edge cases.