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SaunaLMN

Policy tracker

What changed, and when.

IRS guidance, legislation and news that affect using HSA or FSA funds for sauna and cold-water therapy. Proposals are labeled as proposals until they become law.

  1. November 5, 2026 · IRS guidance

    2027 health FSA limit set at $3,500

    The IRS released 2027 inflation adjustments: health FSA salary reductions up to $3,500, with up to $700 carryover where the plan allows it (Rev. Proc. 2026-35).

  2. September 23, 2026 · IRS guidance

    IRS adds FAQ on dual-use health devices

    New Q15 in the IRS nutrition, wellness and general health FAQ: a device with medical and personal uses is a medical expense only if bought and used primarily to diagnose, treat or prevent a specific disease. “A generalized desire to monitor or improve health is not sufficient.” It addresses wearables, but it is the IRS's most recent statement on dual-use items, which is how saunas and cold plunges are usually viewed.

    Source

  3. June 2, 2026 · News

    Law firm announces investigation of questionnaire-based medical-necessity approvals

    A plaintiff-side law firm posted a notice investigating whether a letter-at-checkout company improperly marketed consumer products as HSA/FSA eligible based on short online questionnaires. It is an investigation notice, not a filed lawsuit.

    Source

  4. May 29, 2026 · IRS guidance

    2027 HSA limits: $4,500 self-only, $9,000 family

    Rev. Proc. 2026-24 set 2027 HSA contribution limits and high-deductible plan thresholds. The direct primary care fee caps stay at $150 a month ($300 family).

    Source

  5. December 9, 2025 · IRS guidance

    IRS Notice 2026-5 explains the 2025 law's HSA changes

    Guidance on the One Big Beautiful Bill Act's HSA provisions: permanent pre-deductible telehealth, bronze and catastrophic plans treated as HSA-compatible from 2026, and direct primary care arrangements. None of it covers equipment such as saunas or cold plunges.

  6. July 4, 2025 · Law

    One Big Beautiful Bill Act signed; fitness provision dropped

    Public Law 119-21 expanded HSA eligibility from 2026. The House-passed version would have allowed up to $500 a year ($1,000 per household) of HSA money for fitness and sports; the Senate removed it and it is not law. The separate PHIT Act remains in committee.

  7. March 6, 2024 · IRS guidance

    IRS warns about doctor's notes for wellness purchases

    News release IR-2024-65: a note from a doctor based on self-reported information does not make a general-health or wellness expense a medical expense. Plans that reimburse such expenses risk their tax-favored status.