The One Big Beautiful Bill Act (OBBBA), signed into law in July 2025, is one of the most consequential pieces of benefits legislation in recent memory. While headlines focus on compliance updates, this bill creates opportunities to reimagine how benefits support employee wellbeing, retention and long-term financial security.
As you prepare for 2026, here’s how forward-thinking HR leaders can turn compliance into competitive advantage.
1. Permanent Telehealth Creates a New Baseline
For years, telehealth was a temporary patchwork solution. Now, OBBBA makes pre-deductible telehealth permanently compatible with HSAs retroactive to 2025. This ensures employees can access care earlier, without cost-sharing barriers, while employers retain the flexibility to decide how to structure coverage.
Why it matters: Employees now expect telehealth as a standard benefit. For HR leaders, this is an opportunity to position virtual care as part of a broader wellbeing and productivity strategy.
2. Direct Primary Care Expands Access and Preventive Health
Beginning in 2026, employees enrolled in high-deductible health plans can also participate in Direct Primary Care (DPC) arrangements. For a flat monthly fee, employees receive unlimited access to primary care services.
Why it matters: DPC creates longer, more personal, provider relationships that can reduce chronic conditions and improve long-term outcomes. For employers, this supports both cost containment and population health strategies.
3. Dependent Care FSAs Finally Get an Update
For the first time since 1986, the contribution cap on Dependent Care FSAs will rise, from $5,000 to $7,500 in 2026.
Why it matters: For CHROs, this expansion is a tangible way to support working families. But it also creates nondiscrimination testing risks, meaning HR and compliance teams must monitor plan design carefully.
