SECTION 1. PURPOSE
Internal Revenue Bulletin 2007-22 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure modifies and supersedes section 3.24(1) of Rev. Proc. 2006–53, 2006–48 I.R.B. 996, which provides inflation adjusted items for 2007 for Health Savings Accounts (HSAs) under § 223 of the Internal Revenue Code. This revenue procedure also provides inflation adjusted items for HSAs for 2008.
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