Welcome to our Legislative Review page for employers. For information on legislative and regulatory topics released during Q4 2025, please visit the following links.

YOUR DEDICATED BROKER CAN HELP

We encourage employers to contact their broker directly to discuss recent legislative changes and how they apply to your business.

Visit the following page for our legislative updates from 2025. 

• Q1 Legislative Review
• Q2 Legislative Review
• Q3 Legislative Review

What Are Employer Responsibilities?

Savoy has created extensive compliance guides to help you stay informed and navigate through the changes. 

Get the details on these top topics:

• Federal and NJ 1094/1095 Reporting Reminders | New Electronic Filing Requirements

Savoy Academy | Employer Services and Compliance Webinar Series

Attend one of our upcoming Employer Services and Compliance webinars—you may qualify to earn 1 HR recertification credit and 1 PDC recertification credit for your participation. 

Register for an upcoming Employer Services and Compliance webinar.

Q4 2025 Legislative Review 

Federal

October

• 2026 Health FSA Inflation Adjustments Released
  • The IRS issued Revenue Procedure 2025-32, which establishes various 2026 tax-related limits that have been adjusted for inflation.

November

• PCORI Filing Fee Released for 2025-2026
  • The Patient-Centered Outcomes Research Institute (PCORI) fee established by the Affordable Care Act helps fund research to evaluate and compare health outcomes, clinical effectiveness, risks, and benefits of medical treatment and services.

December

• IRS Clarification on HSA Provisions in OBBBA
  • The IRS recently issued Notice 2026-5 to clarify several HSA‑related elements, particularly those involving telehealth, direct primary care arrangements, and Marketplace plan eligibility.

2024 Legislative Review

Visit the following page for our legislative updates from 2024. 

• 2024 Legislative Year in Review

This page and its links are informational only and are not intended to constitute legal, tax or business advice. For further information, please refer to your lawyer, business or tax advisor. The accuracy, currency or completeness of the information contained herein is not guaranteed.