There has been an outstanding question about whether individuals receiving medical services by an Indian Health Services facility would be eligible to establish and contribute to a health savings account (HSA).  The IRS has recently issued a proposed change (IRS Notice 2012-14) that provides that as long as the individual has not received services from an Indian Health Services facility in the prior 3 months, then the individual would be eligible to establish and contribute to his/her HSA.  This is comparable to how the IRS views the manner in which VA services are rendered as it relates to HSA-eligibility.  The IRS and Treasury Department are accepting comments on this proposal until April 30, 2012. 

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