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amounts, but not premiums) do not exceed $8,700 for self-only coverage or $17,400 for family coverage. .02 HRA Inflation Adjusted Item. For plan years beginning in 2027, 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 $2,250. See § 54.9831-1(c)(3)(viii)(B)(1) for further explanation of this calculation. SECTION 4. EFFECTIVE DATE This revenue procedure is effective for HSAs for calendar year 2027, for DPCSAs for months beginning in calendar year 2027, and for excepted benefit HRAs for plan years beginning in 2027. SECTION 5. DRAFTING INFORMATION The principal author of this revenue procedure is Michael Finn of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding the calculations in this revenue procedure contact Mr. Finn at (202) 317-4718 (not a toll- free number). For further information regarding section 223, HSAs, DPCSAs and excepted benefit HRAs, contact the Health and Welfare Branch in the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) at (202) 317-5500 (not a toll-free number).

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amounts, but not premiums) do not exceed $8,700 for self-only coverage or $17,400 for family coverage. .02 HRA Inflation Adjusted Item. For plan years beginning in 2027, 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 $2,250. See § 54.9831-1(c)(3)(viii)(B)(1) for further explanation of this calculation. SECTION 4. EFFECTIVE DATE This revenue procedure is effective for HSAs for calendar year 2027, for DPCSAs for months beginning in calendar year 2027, and for excepted benefit HRAs for plan years beginning in 2027. SECTION 5. DRAFTING INFORMATION The principal author of this revenue procedure is Michael Finn of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding the calculations in this revenue procedure contact Mr. Finn at (202) 317-4718 (not a toll- free number). For further information regarding section 223, HSAs, DPCSAs and excepted benefit HRAs, contact the Health and Welfare Branch in the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) at (202) 317-5500 (not a toll-free number).