Congress has changed the health coverage eligibility rules for the adult children of insureds, but it has not made comparable changes in health savings account reimbursement rules, according to Gail Olsen.

Olsen, a lawyer at Reinhart Boerner Van Deuren S.C., Milwaukee, discusses that gap in a commentary distributed by eflexgroup.com Inc., Madison, Wis.

A provision in the Patient Protection and Affordable Care Act, one of the two new laws in the Affordable Care Act, will require insurers that provide access to dependent coverage to let insureds insure children as dependents until the children turn 26.

The adult child dependent PPACA provision will take effect Sept. 23.

The mandate applies to group health plans, including health reimbursement arrangements, but it did not change the dependent age rules “for purposes of ‘qualifying medical expenses’ eligible for tax-free reimbursement under a health savings account,” Olsen writes. “The prior rules apply for this purpose.”