This bill lets people who can get care from the Indian Health Service (IHS) or a tribal organization also use a Health Savings Account (HSA). Right now, some people are blocked from HSAs because using certain health programs can count as other coverage. The bill says getting hospital care or medical services through IHS or a tribal program will not disqualify someone from having an HSA.

It takes effect for tax years starting after December 31, 2024. That means people can start using this change for their 2025 taxes and beyond.

• Who is affected: People eligible for IHS or tribal health services
• What changes: Using IHS or tribal health care will not block you from opening or contributing to an HSA
• When: Applies to tax years beginning after December 31, 2024