Starting in 2026, there's good news for patients who value personalized, accessible healthcare.
Under the One Big Beautiful Bill Act, followed by new IRS guidance, eligible individuals can use Health Savings Account (HSA) funds tax-free to pay qualifying Direct Primary Care (DPC) membership fees. The law also allows qualifying DPC arrangements to coexist with HSA contribution eligibility, provided applicable requirements are met. For patients seeking simpler, more affordable access to their healthcare provider, this is an exciting development.
What Is a Health Savings Account (HSA)?
A Health Savings Account (HSA) allows eligible individuals to set aside money for qualified medical expenses while receiving valuable tax advantages. Contributions may be tax-deductible or made on a pre-tax basis through an employer, and funds can grow tax-free. Withdrawals used for qualified medical expenses are also tax-free.
To contribute to an HSA, individuals generally must be enrolled in an eligible high-deductible health plan (HDHP) and meet other IRS requirements. Before 2026, enrollment in many Direct Primary Care arrangements could affect HSA contribution eligibility.
The new law changes that.
New IRS Rules Allow HSA Funds to Pay for Eligible DPC Memberships
Beginning January 1, 2026, eligible individuals enrolled in qualifying Direct Primary Care service arrangements may continue contributing to an HSA, provided they meet the applicable eligibility requirements. They may also use HSA funds tax-free to pay qualifying DPC membership fees. This change recognizes the value of relationship-based primary care, while giving eligible patients another way to manage their healthcare expenses.
One of the key pieces of the new HSA guidance is that it establishes limits on the monthly Direct Primary Care (DPC) fees that can be paid with HSA funds.
For 2026, the limits are generally
- $150 per month for an individual
- $300 per month for a family arrangement
It's worth noting that the rules are based on more than just the monthly fee. The structure of the DPC arrangement and individual tax circumstances also matter. Patients should consult their tax advisor or benefits professional to understand how the new guidance applies to their specific situation.
Why This Matters for Patients
Healthcare expenses can add up quickly. Being able to use HSA funds for qualifying DPC membership fees gives eligible patients another way to pay for the primary care they value.
For patients who already contribute to an HSA, this change may provide additional financial flexibility while maintaining access to a trusted healthcare provider.
It is important to remember that HSA eligibility and reimbursement rules are not identical. A patient may be able to use existing HSA funds for an eligible expense without necessarily being eligible to make new HSA contributions. Understanding that distinction can help patients make informed financial decisions.
What Does This Mean for Live Well DPC Patients?
At Live Well DPC, we believe healthcare should be accessible, personalized, and built around the relationship between patient and provider.
The new HSA rules may create another way for eligible patients to pay for qualifying membership fees using tax-advantaged healthcare dollars. The specific services and expenses that qualify under the new law are subject to IRS requirements. Not every service, medication, test, or outside expense associated with a membership is automatically HSA-eligible.
Our membership model is designed to make primary care more predictable, with unlimited visits and after-hours access to your provider for urgent needs. Members also have access to services and support that may include preventive care, chronic disease management, women's health, mental health support, telemedicine, and assistance coordinating labs, imaging, and medications.
Live Well DPC was built on the belief that healthcare should be affordable, accessible, and personalized. We are encouraged by changes that may help more patients access the kind of primary care they deserve.
The Bottom Line
Beginning in 2026, eligible patients may use HSA funds to pay qualifying Direct Primary Care membership fees under the new federal rules. Qualifying DPC arrangements may also allow eligible individuals to continue contributing to an HSA, subject to the applicable monthly fee limits and other eligibility requirements. For Live Well DPC patients, this change may offer another way to make personalized primary care more financially accessible.
If you have an HSA and are considering a DPC membership, talk with your tax advisor or benefits professional about how these rules apply to your circumstances. We look forward to continuing to provide accessible, relationship-based care that makes Direct Primary Care different.
For additional information, visit the IRS guidance on Health Savings Accounts and Direct Primary Care arrangements. This article is for educational purposes only and is not tax or legal advice. Individual eligibility depends on the applicable IRS requirements and the terms of the DPC arrangement.
