This bill significantly broadens the scope and utility of Health Savings Accounts (HSAs) by amending various provisions of the Internal Revenue Code. Its primary objectives include expanding eligibility for veterans, introducing new permissible uses for HSA funds, and removing existing restrictions on contributions. One key provision expands HSA eligibility for veterans by removing the requirement for a service-connected disability, allowing any veteran discharged under non-dishonorable conditions to contribute. This change, effective for taxable years after December 31, 2025, also clarifies that HSA funds can supplement existing veterans' benefits. The bill further introduces a new category for tax-free distributions from HSAs for expenses incurred during a "period of qualified caregiving," defined by situations similar to those covered by the Family and Medical Leave Act. This provides financial relief for individuals taking leave for caregiving responsibilities. A major amendment eliminates the requirement for individuals to be enrolled in a high-deductible health plan (HDHP) to contribute to an HSA, fundamentally altering access. Concurrently, it substantially increases the maximum annual HSA contribution limit to $9,000 , or $18,000 for joint returns, encouraging greater savings for healthcare expenses. Finally, the legislation directs the Treasury Secretary, in consultation with the Secretary of Veterans Affairs, to issue regulations to prevent abuse and ensure proper implementation. It also mandates annual reporting to Congress on HSA use by eligible veterans, covering contributions, distributions, and any encountered issues.