IRS guidance could cripple new HSA direct primary care access law

By Allison Bell

News March 12, 2026 at 03:54 PM

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What You Need To Know

The One Big Beautiful Bill Act lets workers combine HSAs with membership in direct primary care practices.
In theory, the OBBBA provision lets workers with HSAs get no-deductible primary care.
IRS guidelines may make the status of no-deductible, HSA-compatible primary care access unclear.

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