OBBB 2026: How the ‘One Big Beautiful Bill’ Transforms Employee Benefits, HSAs, FSAs, and Compliance

The “One Big Beautiful Bill” (OBBB), signed into law on July 4, 2025, introduces the most significant changes to healthcare and employee benefits since the Affordable Care Act. Beginning January 1, 2026, HR and benefits professionals will face new eligibility rules for ACA Marketplace coverage, major reforms to Health Savings Accounts (HSAs), increased Dependent Care FSA limits, permanent student loan repayment benefits, and the creation of a brand-new savings vehicle known as “Trump Accounts.”

This session provides a clear, practical breakdown of every benefits-related provision in the OBBB and explains exactly how these changes will impact plan design, compliance, payroll, employee communication, and enrollment strategies heading into 2026 and beyond.

Whether you handle benefits strategy, compliance, payroll, or employee engagement—this webinar will prepare you to take action before these rules go into effect.

Learning Objectives:

Upon completing this session, attendees will be able to:

Identify and implement the OBBB's permanent reforms to Health Savings Accounts (HSAs), including the rules for telehealth services and Direct Primary Care (DPC) integration, effective in 2026.
Detail the new Dependent Care FSA limit of $7,500 and the necessary plan document updates required for the 2026 plan year.
Understand the structure and compliance requirements for offering "Trump Accounts" (formerly "Invest America" accounts) as a new custodial savings benefit to employees and dependents.
Explain the new, stricter eligibility verification protocols for the ACA Marketplace and their implications for open enrollment communication.
Summarize the impact of the permanent tax exclusion for employer-provided student loan repayment assistance under Section 127.
Explain how the OBBB expands and modernizes HSA rules (telehealth, DPC, ACA plan eligibility)
Apply the new Dependent Care FSA contribution limits and plan update requirements
Evaluate how “Trump Accounts” will work and what employers need to do to offer them
Implement the now-permanent student loan repayment tax exclusion under Section 127
Recognize which benefits have been eliminated (e.g., tax-free bicycle reimbursement)
Prepare internal policies, plan documents, and employee education for 2026 compliance

Information covered in the presentation:

HSA & HDHP Modernization: The permanent inclusion of first-dollar telehealth and the clarification on Direct Primary Care (DPC) integration.
Dependent Care FSA Limit Boost: Implementing the new $7,500 annual limit for 2026 and adjusting plan materials accordingly.
Introducing "Trump Accounts": A deep dive into the new custodial savings vehicle, employer contribution limits ($2,500), and plan adoption requirements.
Student Loan Repayment Made Permanent: Understanding the permanent tax exclusion and the future indexing of the $5,250 annual limit starting in 2027.
ACA Marketplace Compliance: Preparing for enhanced eligibility verification and stricter re-enrollment requirements for the 2026 plan year.
Benefit Sunset: A note on the permanent repeal of the tax-free bicycle commuting reimbursement.

Who Will Benefit:

HR Managers
Payroll Managers
Budget Personnel
HR and Payroll Compliance Managers
Department Managers

HRCI Credits | SHRM Credits

HRCI : 1.0 | SHRM : 1.0

HRCI Credits: 1.0

SHRM Credits: 1.0

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HR Certification Institute’s® (https://www.hrci.org) official seal confirms that Pioneer Educator meets the criteria for pre-approved recertification credit(s) for any of HRCI’s eight credentials, including SPHR® and PHR®.

This Program, has been approved for 1.0 HR (General) recertification credit hours toward aPHR®, aPHRi™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™recertification through HR Certification Institute® (HRCI®).

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