Just got this from our HSA provider: Health Reform Bill Has Little Impact on HSAs The passage of HR 3590 will have little impact on Health Savings Accounts (HSAs), but here are two changes to be aware of: 1. Effective January 1, 2011, tax free HSA dollars may no longer be used to purchase over-the-counter drugs not prescribed by a doctor. 2. Effective January 1, 2011, the tax on HSA distributions that are not used for qualified medical expenses will increase to 20% from 10%.