As Critter#2 indicates, the exemptions were not eliminated. Instead, the exemption amount was changed to $0 for years 2018 through 2025. Because the exemption amount is $0, the line for claiming the exemptions was simply removed from Form 1040. An individual is ineligible to contribute to an HSA if they can be claimed as a dependent on someone else's tax return whether or not they are actually claimed.
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