The IRS released 2026 inflation-adjusted limits for HSAs and excepted benefit HRAs in Rev. Proc. 2025-19. Access the full IRS Bulletin 2025-20 in PDF format for details.
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ADMINISTRATIVE
Rev. Proc. 2025-19, page 1447.
This revenue procedure provides the 2026 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements (HRAs) provided under § 54.9831-1(c)(3)(viii) of the Pension Excise Tax Regulations.