Specifies how Health Savings Account (HSA) contribution limits are applied for married couples when either spouse has family coverage under a high-deductible health plan (HDHP). It clarifies which family coverage counts, requires that the family contribution limit be reduced by any amounts contributed to Archer MSAs, directs that the remaining family HSA contribution limit be divided equally between spouses unless they agree otherwise, and explains when age‑55 “catch-up” contributions are included in a spouse’s limit. These rules apply to taxable years beginning after December 31, 2025.

Married HSA owners, employers who offer HDHPs, plan administrators, and tax preparers will need to apply the clarified allocation and reporting rules starting with the 2026 tax year. The change aims to reduce uncertainty about how couples split family HSA contribution room and how catch-up amounts and Archer MSA reductions interact with that limit.