On July 4, President Trump signed the budget reconciliation bill (aka One Big Beautiful Bill Act) into law, indefinitely extending two key pre-pandemic benefits, described below.

High Deductible Health Plans and Telehealth
For high deductible health plans (HDHPs) that began after December 31, 2024, telehealth (virtual) or remote care can be covered before your employees meet their deductible without impacting their eligibility to contribute to a health savings account (HSA).

While these changes are optional for employers, if you do opt to allow for telehealth or remote care services without requiring employees to first meet their applicable deductible, you’ll likely need to amend your benefits plan document and notify eligible employees of the change.

Student Loan Reimbursement
Employers can pay or reimburse up to $5,250 of an employee’s student loans tax-free through a written educational assistance program. Employers must provide reasonable notice of the benefits and terms to all eligible employees. The annual limit will increase incrementally beginning in 2027.

If you offer an educational assistance program and intend to continue doing so, you should remove any expiration dates from your current documents and notify employees of the change. You could also update them to say that the limit is the same as the limit allowed by law, so the document won’t need to be amended as the annual limit increases over time.