Revenue Procedure 2022-24 provides the 2023 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. Revenue Procedure 2022-24 will be in IRB 2022-20, dated 05/16/2022.

 

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26 CFR 601.602: Tax forms and instructions.
(Also Part I, §§ 1, 223; Part III § 54.9831-1)
Rev. Proc. 2022-24
SECTION 1. PURPOSE
This revenue procedure provides the 2023 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. 2023 INFLATION ADJUSTED ITEMS
.01 HSA INFLATION ADJUSTED ITEMS
Annual contribution limitation. For calendar year 2023, the annual limitation on
deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high
deductible health plan is $3,850. For calendar year 2023, the annual limitation on
deductions under § 223(b)(2)(B) for an individual with family coverage under a high
deductible health plan is $7,750.
High deductible health plan. For calendar year 2023, a “high deductible health

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plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is
not less than $1,500 for self-only coverage or $3,000 for family coverage, and for which
the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but
not premiums) do not exceed $7,500 for self-only coverage or $15,000 for family
coverage.
.02 HRA INFLATION ADJUSTED ITEM
For plan years beginning in 2023, 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
$1,950. 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 2023 and for
excepted benefit HRAs for plan years beginning in 2023.
SECTION 4. DRAFTING INFORMATION
The principal author of this revenue procedure is Bill Ruane of the Office of
Associate Chief Counsel (Income Tax & Accounting). For further information regarding
§ 223 and HSAs contact William Fischer at (202) 317-5500 (not a toll-free number). For
further information regarding excepted benefit HRAs, contact Christopher Dellana 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. Ruane at
(202) 317-4718 (not a toll-free number).