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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2015-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the 2016 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code.

SECTION 2. 2016 INFLATION ADJUSTED ITEMS

Annual contribution limitation . For calendar year 2016, the annual limitation on deductions under § 223(b)(2)(A) for an

May 18, 2015 970 Bulletin No. 2015–20

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▸Contents — Internal Revenue Bulletin 2015-20
Internal Revenue Bulletin 2015-20

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