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Rev. Proc. 2022-24, page 1075.

Internal Revenue Bulletin 2022-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the 2023 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue 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.

ADMINISTRATIVE, INCOME TAX

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▸Contents — Internal Revenue Bulletin 2022-20

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