On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law — a sweeping budget reconciliation measure with major implications for employer-sponsored benefit plans. Several provisions will significantly reshape how benefits advisors guide clients on plan design, compliance and benefit strategy.

Here’s a breakdown of what’s changing and how you can help your clients prepare.

Telehealth & HSAs: permanent integration starting in 2025

Effective for plan years starting in 2025

OBBBA makes permanent what was previously temporary: Employers can now offer telehealth and remote care services with zero cost-sharing — and without impacting HSA eligibility (finally!).

Advisor takeaways:

  • HDHPs can include $0 telehealth coverage without disqualifying employees from contributing to HSAs.
  • Supports virtual-first or hybrid care strategies in a compliant way.
  • Retroactive to January 1, 2025, encourage clients to review and amend plan documents accordingly.

Direct primary care + HSA compatibility: big changes ahead in 2026

Effective 2026, employers can integrate direct primary care (DPC) arrangements into HDHP strategies without disqualifying HSA contributions, if they meet new compliance criteria:

  • Monthly fee cap: ≤ $150/month (individual) or $300/month (family), indexed annually.
  • Scope limitation: Services must be ambulatory, primary care - no high-cost diagnostics or Rx.

Key advantage: DPC fees become an HSA-eligible expense.

Advisor insights:

  • A powerful new tool for cost-containment and care personalization.
  • Educate clients on plan structuring and vendor selection to comply with new thresholds.
  • Start strategizing for 2026 open enrollment now

Marketplace bronze & catastrophic plans now HSA-compatible (2026)

Starting in 2026, Marketplace bronze and catastrophic plans will qualify as HDHPs for HSA purposes, even if they don’t align with current HDHP specs.

Relevant for benefits advisors supporting:

  • Employers offering ICHRA or QSEHRA models.
  • Clients steering employees toward individual market options with HSA advantages.

Action step: Begin modeling new ICHRA plan pairings for 2026 rollout.

Student loan repayment permanently tax-free

OBBBA codifies the CARES Act provision under IRC §127, allowing employers to contribute up to $5,250 annually (indexed) toward employee student loan debt tax-free beyond 2025.

Advisor opportunity:

  • Market this as a recruiting and retention differentiator, especially for millennial and Gen Z talent.
  • Ensure clients include student loan assistance in total rewards communications.

Dependent care FSA limits increased (first time in decades)

Effective 2026, new DCAP reimbursement limits:

  • $7,500/year (was $5,000)
  • $3,750/year for married filing separately

Not indexed for inflation so stays flat unless Congress acts again.

Advisor guidance:

  • Advise clients to update Section 125 plans.
  • Recommend proactive employee education during open enrollment.

Transportation benefits: mixed news for commuters

Two changes under IRC §132, effective 2026:

  1. Bike commuting reimbursements eliminated (permanently).
  2. Annual limit adjustments revised (e.g., for parking/transit benefits).
Advisor tip:

Audit clients’ current fringe benefit programs to ensure 2026 compliance and messaging.

To help your clients stay ahead:

Next steps for benefits advisors

  • Audit HDHPs and strategize for telehealth and DPC integration.
  • Model new HSA-compatible ICHRA plan pairings using Marketplace options.
  • Update client communication materials on DCAP, student loan relief, and transportation fringe changes.
  • Ensure compliance with evolving IRS guidelines and support proactive plan redesign for 2026.

Chelsea Ryckis is the founder and president of Ethos Benefits, a firm dedicated to advancing fiduciary-driven health insurance strategies for employers nationwide. She was named the 2024 Advisor of the Year by BenefitsPRO and the 2024 Most Innovative Healthcare Consultant at the +You Powered Symposium.

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