This bill amends the Internal Revenue Code of 1986 to modify eligibility requirements for Health Savings Accounts (HSAs) . Currently, an individual may be ineligible to contribute to an HSA if their spouse has a Health Flexible Spending Arrangement (FSA) that could cover the individual's medical expenses. The proposed amendment allows an individual to contribute to an HSA even if their spouse has an FSA, provided that the spouse's FSA reimbursements do not exceed the aggregate expenses that would be eligible for reimbursement if the individual's expenses were excluded. This change effectively permits HSA contributions when the spouse's FSA is not used to cover the individual's healthcare costs. These provisions will apply to plan years beginning after December 31, 2026.