rp-24-25.pdf

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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

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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 is
not 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 toll-
free number).