On July 14, 2025, President Trump signed into law a comprehensive tax and budget reconciliation known as the One Big Beautiful Bill Act (The Act). The Health Trust is providing members with a summary of key Employee Benefit provisions of the Act.

Health Savings Accounts (HSAs)

Effective January 1, 2026, Telehealth (Teladoc) services will no longer be subjected to the High-Deductible Health Plan/HSA deductible.

Teladoc services will now be provided before the Deductible is met and will be administered depending on the specifics of the plan (copay or coinsurance).

DVHT will work with Aetna to make the necessary plan updates for the 2026 plan year and updated benefit summaries will be provided by December 15, 2025.

Bronze/Catastrophic plans will now qualify as HSA-eligible High-Deductible Health Plans.

This applies to members purchasing these types of plans on an ACA Health Insurance Exchange or Marketplace.

Prior to the Act, only Platinum, Gold and Silver plans were HSA-eligible.

These Bronze plans still must meet the IRS standard plan design requirements.

This change will not have any impact on DVHT members or plans.

Direct Primary Care Services

The Act defines Direct Primary Care (also known as Concierge Medicine) as Unlimited Primary Care provided in return for a fixed fee.

The Act also considers the subscription fee paid for Direct Primary Care to be an eligible expense using HSA funds.

The Treasury Department and the Department of Health and Human Services (HHS) will be providing additional guidance and/or regulations around Direct Primary Care in the weeks ahead.

In the meantime, the Act specifies

• • • • The fee paid for Direct Primary Care cannot exceed $150/month for individuals and $300/month for 2 or more individuals.
      • The care must be limited to primary care and cannot include prescription drugs (other than vaccines), procedures requiring general anesthesia and Lab work beyond what is normally provided in an office setting.

Please note that the regulations allowing Direct Primary Care will not have any impact on the current DVHT Health Center service model.

Dependent Care Spending Accounts

Aside from the changes to certain HSA-related benefit items, the Act also increased the exclusion for Dependent Care Assistance.

• • The Act increases the maximum exclusion for Dependent Care Flexible Spending Accounts and employer-provided Dependent Care Assistance Program (DCAP)
  • The exclusion (IRS Code Section 129) is increased to $7,500 annually ($3,750 for married filing separately) effective January 1, 2026.
  • The new cap is not indexed for inflation for future years and employers can set a limit below the statutory maximum.
  • Employers increasing their Dependent Care limits should be sure to update their plan documents to reflect the change.

 

The Trust will continue to keep members updated on important benefit and compliance changes. If you have any questions, please feel free to contact Emilie Gutierrez at egutierrez@dvtrusts.com.