Part III
Administrative, Procedural, and Miscellaneous
26 CFR 601.602: Tax forms and instructions.
(Also: Part I, §§ 1, 223, Part III § 54.54.9831-1)
Rev. Proc.2026-24
SECTION 1. PURPOSE
This revenue procedure provides the 2027 inflation adjusted amounts for Health
Savings Accounts (HSAs) as determined under section 223 of the Internal Revenue
Code (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.
SECTION 2. LEGISLATIVE CHANGES
.01 Section 71308 of Public Law 119-21, 139 Stat. 72, 325-326 (July 4, 2025),
commonly known as the One, Big, Beautiful Bill Act, added section 223(c)(1)(E) to the
Code. Under section 223(c)(1)(E), a direct primary care service arrangement (DCPSA)
shall not be treated as a health plan for the purposes of section 223(c)(1)(A)(ii) provided
that, with respect to any individual for any month, the aggregate fees for all DPCSAs
with respect to the individual do not exceed $150 ($300 in the case of an individual with
any DPCSA that covers more than one individual). Section 223(c)(1)(E) is effective for
months beginning after December 31, 2025. The $150 and $300 amounts are adjusted
for inflation for months beginning after December 31, 2026.
SECTION 3. 2027 INFLATION ADJUSTED ITEMS
.01 HSA Inflation Adjusted Items.
(1) Annual contribution limitation. For calendar year 2027, the annual limitation on
deductions under section 223(b)(2)(A) for an individual with self-only coverage under a
high deductible health plan is $4,500. For calendar year 2027, the annual limitation on
deductions under § 223(b)(2)(B) for an individual with family coverage under a high
deductible health plan is $9,000.
(2) Maximum monthly aggregate fees for all DPCSAs. For calendar year 2027, a
DPCSA is not treated as a health plan with respect to an otherwise eligible individual if
the aggregate monthly fees for all DPCSAs with respect to the individual do not exceed
$150 or, if the individual is covered by a DPCSA that covers more than one individual,
$300.
(3) High deductible health plan. For calendar year 2027, a “high deductible health
plan” is defined under section 223(c)(2)(A) as a health plan with an annual deductible
that is not less than $1,750 for self-only coverage or $3,500 for family coverage, and for
which the annual out-of-pocket expenses (deductibles, co-payments, and other
amounts, but not premiums) do not exceed $8,700 for self-only coverage or $17,400 for
family coverage.
.02 HRA Inflation Adjusted Item.
For plan years beginning in 2027, the maximum amount that may be made newly
available for the plan year for an excepted benefit HRA under § 54.9831-1(c)(3)(viii) is
$2,250. See § 54.9831-1(c)(3)(viii)(B)(1) for further explanation of this calculation.
SECTION 4. EFFECTIVE DATE
This revenue procedure is effective for HSAs for calendar year 2027, for DPCSAs for
months beginning in calendar year 2027, and for excepted benefit HRAs for plan years
beginning in 2027.
SECTION 5. DRAFTING INFORMATION
The principal author of this revenue procedure is Michael Finn of the Office of
Associate Chief Counsel (Income Tax & Accounting). For further information regarding
the calculations in this revenue procedure contact Mr. Finn at (202) 317-4718 (not a toll-
free number). For further information regarding section 223, HSAs, DPCSAs and
excepted benefit HRAs, contact the Health and Welfare Branch in the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes) at (202) 317-5500 (not a toll-free number).