IRS Issues Revenue Procedure Providing 2027 Inflation-Adjusted Amounts for HSAs and Excepted Benefit HRAs

The IRS issued a revenue procedure providing the 2027 inflation-adjusted amounts under I.R.C. §223 for Health Savings Accounts (HSAs), including annual contribution limits, high deductible health plan minimum deductibles, and maximum out-of-pocket expense limits. The guidance also sets the 2027 contribution limit for excepted benefit health reimbursement arrangements and implements statutory changes permitting certain direct primary care service arrangements to avoid treatment as health plans if monthly fees remain below specified thresholds. [IRS, Rev. Proc. 2026-24, 06/01/26]

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