2026 is shaping up to be a year of major shifts in employer‑provided benefits thanks to the recent passage of the One Big Beautiful Bill Act (OBBBA). While much of the early attention focused on overtime pay and tax changes, the legislation also brings important updates for benefit plans, flexible spending accounts, and family‑focused savings vehicles.

Key Benefit Changes

Telehealth + HSAs: Under OBBBA, employees enrolled in high‑deductible health plans (HDHPs) can now receive telehealth services without jeopardizing their eligibility to contribute to a Health Savings Account (HSA). This change is retroactive to January 1, 2025, meaning 2025 telehealth visits can still qualify. For HR, that means plan documents and enrollment guides should be updated, and benefit‑counseling teams must be prepared to explain the shift to employees.

Direct Primary Care (DPC) Fees: Starting January 1, 2026, fees associated with direct primary care arrangements (DPCs) where employees pay a fixed monthly fee for primary‑care access may now be treated as HSA‑eligible medical expenses. For employees using or considering DPCs, this adds a new, potentially cost-effective path for care. Employers should plan to revise medical‑benefits communications accordingly.

Expanded Dependent-Care FSA Limits: OBBBA raises the maximum annual contribution limit for dependent‑care flexible spending accounts (FSAs) from $5,000 to $7,500 for joint filers (or $3,750 for married individuals filing separately). For families juggling childcare or eldercare costs, that extra pre-tax space can make a real difference. HR teams should update plan language, enrollment materials, and ensure compliance with nondiscrimination testing.

New Investment Accounts for Children – “Trump Accounts”: One of the more novel provisions of OBBBA is the creation of tax‑advantaged savings accounts for children under 18. Starting July 4, 2026, individuals (or their employers) can contribute up to $5,000 per child per year including up to $2,500 employer contributions to help families save for future needs like education or higher‑ed expenses. Though guidance is still emerging, HR and benefits teams should evaluate whether to offer these accounts as part of their total‑rewards strategy.

With these changes effective in 2025–2026, HR and benefits teams should act proactively:

• Update plan documents and enrollment guides to reflect telehealth eligibility, DPC options, and increased FSA limits.
• Train benefits counselors to answer employee questions and help staff make informed choices especially around HSAs, DPCs, and dependent‑care savings.
• Communicate broadly to employees, highlighting how the changes may affect their care, savings, and tax‑advantaged options.
• Evaluate total‑rewards strategy including whether to offer the new children’s savings accounts under OBBBA, and how that fits into your benefit mix.

With thoughtful planning and clear communication, the OBBBA’s benefit changes can help organizations strengthen their total‑rewards offering and give employees more flexibility, savings, and peace of mind for 2026.

ASE Connect

ASE members can access the One Big Beautiful Bill Toolkit in the ASE Member Community under My ASE Toolkits and Guides.