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ARTICLE · 01 JUNE 2026

IRS Issues New Revenue Procedure

Winston Taylor
Explore more from Winston Taylor

The IRS has released Revenue Procedure 2026-24, establishing new inflation-adjusted limits for Health Savings Accounts and high-deductible health plans effective in 2027. These updates include increased contribution limits, higher minimum deductibles, and expanded out-of-pocket maximums, along with new provisions for direct primary care service arrangements under the One, Big, Beautiful Bill Act. How will these changes impact employee benefit planning and healthcare coverage strategies?

United StatesEmployment and HR
Amy M. Gordon
Amy M. Gordon
Joanna Kerpen
Joanna Kerpen
Susan Nash
Susan Nash
Regan Rusher
Regan Rusher
Erin Weber
Erin Weber
Jamie Weyeneth
Jamie Weyeneth

On June 1, 2026, the IRS released Rev. Proc. 2026-24. In this Revenue Procedure, the IRS sets the following inflation-adjusted limits for 2027:

  • Health Savings Account (HSA) annual contribution limits are $4,500 for self-only coverage and $9,000 for family coverage

  • High-deductible health plan minimum annual deductibles are $1,750 (self-only) and $3,500 (family)

  • Out-of-pocket maximums are $8,700 (self-only) and $17,400 (family)

  • The maximum amount for excepted benefit health reimbursement arrangements (HRA) is $2,250

  • Reflecting a new provision added by the One, Big, Beautiful Bill Act, a direct primary care service arrangement (DPCSA) will not disqualify an individual from HSA eligibility so long as aggregate monthly DPCSA fees do not exceed $150 for individual coverage or $300 if the arrangement covers more than one person.

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