Page 1

Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.602: Tax forms and instructions. (Also: Part I, §§ 1, 223, Part III § 54.54.9831-1)

Rev. Proc.2026-24

SECTION 1. PURPOSE This revenue procedure provides the 2027 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under section 223 of the Internal Revenue Code (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. LEGISLATIVE CHANGES .01 Section 71308 of Public Law 119-21, 139 Stat. 72, 325-326 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act, added section 223(c)(1)(E) to the Code. Under section 223(c)(1)(E), a direct primary care service arrangement (DCPSA)

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Page 1

Official source

Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.602: Tax forms and instructions. (Also: Part I, §§ 1, 223, Part III § 54.54.9831-1)

Rev. Proc.2026-24

SECTION 1. PURPOSE This revenue procedure provides the 2027 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under section 223 of the Internal Revenue Code (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. LEGISLATIVE CHANGES .01 Section 71308 of Public Law 119-21, 139 Stat. 72, 325-326 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act, added section 223(c)(1)(E) to the Code. Under section 223(c)(1)(E), a direct primary care service arrangement (DCPSA)