SECTION 5. DRAFTING AND
Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States
CONTACT INFORMATION
The principal author of this notice is Alexander Wu of the Office of the Associate Chief Counsel (Procedure and Administration). Other personnel from the Treasury Department and the IRS participated in its development. For further information, please contact Alexander Wu at (202) 317-6845 (not a toll-free number).
Expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act (OBBBA)
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