06/17/2026
State ICHRA tax credits: where things stand right now.
Enacted: Indiana (2024) · Mississippi (April 2026)
Advancing: Ohio · Connecticut · New Hampshire · Pennsylvania
Didn’t pass this session: Wisconsin · Georgia · Texas · Arizona
The federal tax benefits of ICHRAs, tax-free for employer and employee, are already in place regardless of state action. A state credit would be a bonus, not a prerequisite.
Also: IRS Notice 2026-5 confirmed that ICHRA + HDHP + HSA combinations are on solid regulatory ground. New planning opportunities for your clients.
Learn more at https://www.dbsbenefits.com/broker-resources/ichra/
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