Rev. Proc. 2024-25 - Revenue Procedure on 2025 Inflation Adjusted HSA and Excepted Benefit HRA Amounts

Sep 19, 2026

Uploaded by Gloria

Rev. Proc. 2024-25 sets out the 2025 inflation adjusted amounts for Health Savings Accounts (HSAs) under Internal Revenue Code section 223. It specifies the 2025 annual contribution limitations for individuals with self-only and family coverage, and the definition of a qualifying high deductible health plan, including deductible and out-of-pocket expense thresholds. The procedure also provides the maximum newly available amount for excepted benefit health reimbursement arrangements (HRAs) for plan years beginning in 2025, along with the applicable effective date and drafting information.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

Section 1. Purpose

Section 2. 2025 Inflation Adjusted Items

Section 3. Effective Date

Section 4. Drafting Information

Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 223; Part III § 54.9831-1) Rev. Proc. 2024-25 SECTION 1. PURPOSE This revenue procedure provides the 2025 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. SECTION 2. 2025 INFLATION ADJUSTED ITEMS .01 HSA Inflation Adjusted Items. (1) Annual contribution limitation. For calendar year 2025, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $4,300 . For calendar year 2025, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $8,550 . (2) High deductible health plan. For calendar year 2025, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that isnot less than $1,650 for self-only coverage or $3,300 for family coverage, and for which the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $8,300 for self-only coverage or $16,600 for family coverage. .02 HRA Inflation Adjusted Item. For plan years beginning in 2025, 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 $2,150 . See § 54.9831-1(c)(3)(viii)(B)(1) for further explanation of this calculation. SECTION 3. EFFECTIVE DATE This revenue procedure is effective for HSAs for calendar year 2025 and for excepted benefit HRAs for plan years beginning in 2025. SECTION 4. DRAFTING INFORMATION The principal author of this revenue procedure is Kyle Walker of the Office of Associate Chief Counsel (Income Tax & Accounting) . For further information regarding § 223, HSAs, and excepted benefit HRAs, contact Regan Rusher at (202) 317-5500 (not a toll-free number) . For further information regarding the calculation of the inflation adjustments in this revenue procedure, contact Mr. Walker at (202) 317-4718 (not a tollfree number) .

FAQs

What does Rev. Proc. 2024-25 provide for 2025?

It provides the 2025 inflation adjusted amounts for HSAs under § 223 and the maximum newly available amount for excepted benefit HRAs under § 54.9831-1(c)(3)(viii).

What are the 2025 HSA contribution limits for self-only and family coverage?

For calendar year 2025, the annual limitation for self-only coverage is $4,300 and for family coverage is $8,550 under § 223(b)(2)(A) and § 223(b)(2)(B).

When does the revenue procedure become effective?

It is effective for HSAs for calendar year 2025 and for excepted benefit HRAs for plan years beginning in 2025.

Sep 19, 2026

Uploaded by Gloria