One Big Beautiful Bill: What Brokers Need to Know

The One Big Beautiful Bill Act , signed into law on July 4, 2025, introduces major compliance changes for brokers and agencies, including permanent telehealth flexibility, Direct Primary Care (DPC) + HSA compatibility (2026), expanded HSA eligibility for Bronze and Catastrophic exchange plans (2026), a Dependent-Care FSA limit increase to $7,500 (2026 tax year), and permanent student-loan repayment benefits under Education Assistance Plans (2026 forward, indexed 2027).

One Big Beautiful Bill Fast‑Track Highlights

Provision	Effective Date	Broker‑Level Action
Low- or no-cost telehealth	Plan years ≥ 2025 (retroactive to 1‑1‑25)	Align HDHP documents and HSA marketing narratives, and see if vendors can reprocess YTD claims to apply the correct copay for employers wanting a retroactive change
Direct Primary Care (DPC) + HSAs	1‑1‑26	Align HDHP documents and HSA marketing narratives to encourage employees to utilize compliant DPC arrangements
Marketplace Bronze & Catastrophic qualify as HSA-qualified plans	1‑1‑26	Refresh ICHRA illustrations to showcase HSA pathways
Dependent‑Care FSA limit rises to $7,500	2026 tax year	Coordinate plan amendments and employee communications, being mindful of the impact on nondiscrimination testing
Student‑loan repayment is tax‑free permanently under written education assistance plans to an annual limit	2026 forward (indexed 2027)	Add to voluntary/total‑rewards conversations

Direct Primary Care Now HSA‑Compatible

Beginning January 1, 2026, employees may enroll in a qualifying DPC membership and continue contributing to an HSA, provided monthly fees remain within forthcoming federal ceilings and services stay primary‑care focused, and HSAs can start reimbursing such DPC membership fees.

Telehealth & HDHPs: Permanent Harmony

Plans can waive or reduce cost‑sharing for telehealth visits without jeopardizing HSA eligibility, retroactive to January 1st,  2025. Your existing $0 tele‑visit strategies remain fully compliant.

Bronze & Catastrophic Exchange Plans Qualify as HDHPs

Marketplace Bronze and Catastrophic policies now receive official HDHP status starting in 2026, opening new HSA pathways for ICHRA‑ and QSEHRA‑funded employees.

Dependent‑Care FSA Limit Climbs to $7,500

For tax years beginning in 2026, parents can contribute an extra $2,500 pre‑tax toward day‑care expenses, bringing the annual cap to $7,500. Married filing separately continues to be able to claim up to half of the annual limit, or $3,750 starting in 2026.

Broker‑Level Action Steps

1. Refresh HDHP Collateral – Integrate the permanent telehealth provision and DPC compatibility into every HSA sales deck.

2. Map Local DPC Options – Identify clinics, vet pricing, and draft employee communications and HSA contribution strategies that encourage “HDHP + DPC” plan changes ahead of the 2026 quoting cycle.

3. Audit ICHRA Designs – Flag participants poised to switch to HSA‑qualified Bronze or Catastrophic plans and craft migration guides.

4. Coordinate with TPAs – Update Dep‑Care FSA plan documents and nondiscrimination tests before open enrollment.

Quick FAQs

Q: When does telehealth flexibility take effect?

A: For plan years starting in 2025, retroactive to January 1, 2025.

Q: Can employees use DPC and still contribute to HSAs?

A: Yes, starting January 1, 2026, if the DPC arrangement meets federal rules. HSAs can reimburse qualifying DPC fees.

Q: Do Bronze and Catastrophic plans qualify as HDHPs?

A: Yes. Beginning in 2026, they officially qualify as HDHPs, creating new HSA pathways.

Q: What’s the new Dependent-Care FSA limit?

A: $7,500 annually beginning with the 2026 tax year; $3,750 for married filing separately.

Q: Is student-loan repayment permanently tax-free?

A: Yes. Starting in 2026, under written education assistance plans, with annual limits indexed from 2027.

The One Big Beautiful Bill Act creates immediate opportunities for brokers to lead with clarity. Employers will have questions about telehealth, DPC, and FSAs, and brokers who show they’re ready now will win trust and retention.

Opportunity

Stay informed on compliance changes and understand how they may impact your business. Book a free 30-minute call today!