To amend the Internal Revenue Code of 1986 to allow certain kinds of insurance and health care for individuals allowed a deduction for contributions to a health savings account.

HSA Employer Flexibility Act This bill amends the Internal Revenue Code to modify various requirements for health savings accounts (HSAs). The bill expands the definition of insurance that is permitted under an HSA to include insurance consisting of coverage for excepted benefits (Excepted benefits are not subject to certain requirements under the Patient Protection and Affordable Care Act.) The bill also allows: (1) individuals participating in an HSA to receive or be eligible to receive specified items and services at onsite employee clinics and retail health clinics, and (2) high deductible health plans that are required for an HSA to cover telehealth services without a deductible.