Resources

Senator Doc Marshall (R-KS) has introduced S. 4353, the Health Savings Account Expansion Act.

The Internal Revenue Service (IRS) has announced the postponement of certain tax-related deadlines for severe winter storms in the state of Louisiana until March 31, 2026. The tax relief postpones various tax filing deadlines that began on January 22, 2026.

The Internal Revenue Service has posted 2025 tax year draft Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. This publication is intended to provide information useful in the preparation of 2025 federal individual income tax returns, for those who have such tax-favored accounts as health savings accounts, Archer medical savings accounts, and health reimbursement arrangements.

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for victims of severe storms and flooding in several areas of Montana until May 1, 2026. The tax relief postpones various tax filing deadlines that began on December 10, 2025. Affected individuals and households who reside or have a business in the Blackfeet Indian Reservation, Lincoln, and Sanders counties, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines, qualify for relief.

The United States Postal Service (USPS) issued a final rule effective December 24, 2025, that highlights that a postmark does not necessarily indicate the first day that the USPS had possession of the item, but rather it is often indicative of receipt at a first processing facility—which may be later than the date first accepted by USPS. The rule comes as the USPS embarks on a network modernization initiative featuring updated regionalized processing and distribution centers.

The Internal Revenue Service has posted Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, and HSA, Archer MSA, or Medicare Advantage MSA Information.

The Internal Revenue Service has released updated Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information. This form is used to report annual contributions, rollovers, fair market value, and taxpayer-specific information for these accounts, which are designed for the accumulation of funds for healthcare expenses, in association with high deductible health insurance plans.

The House of Representatives has passed the Incentivizing New Ventures and Economic Strength Through Capital Formation (INVEST) Act by a vote of 302 to 123.

The Internal Revenue Service (IRS) has announced the postponement of certain tax-related deadlines for victims of severe storms and straight-line winds in Leech Lake Band of Ojibwe until February 2, 2026.