Notice 2012-14 is modified with
Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States
respect to the guidance regarding eligibility to contribute to an HSA within three months of receiving medical care from the Indian Health Services.
VI. DRAFTING INFORMATION
The principal author of this notice is Alexander Krupnick of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), though other Treasury Department and IRS officials participated in its development. For further information on the provisions of this notice, contact Mr. Krupnick at (202) 317-5500 (not a tollfree number).
Extension of Transition Period to Calendar Year 2026 for Certain Requirements in Revenue Ruling 2025-4
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