2025 Inflation Adjustments for Health Savings Accounts Released, Rev. Proc. 2024-25

The IRS has released the 2025 inflation-adjusted amounts for health savings accounts under Code Sec. 223. For calendar year 2025, the annual limitation on deductions under Code Sec. 223(b)(2) for an individual with self-only coverage under a high-deductible plan is $4,300 ($8,550 for an individual with family coverage). For 2025, a “high-deductible health plan” is defined in Code Sec. 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 annual out-of-pocket expenselimits (deductibles, copayments and other amounts, but not premiums) that do not exceed $8,300 for self-only coverage or $16,600 for family coverage. Additionally, for plan years beginning in 2025, the maximum amount that may be made newly available for an excepted benefit HRA is $2,150.