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Rev. Proc. 2022-24

SECTION 3. EFFECTIVE DATE

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

This revenue procedure is effective for HSAs for calendar year 2023 and for excepted benefit HRAs for plan years beginning in 2023.

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▸Contents — Internal Revenue Bulletin 2022-20
Internal Revenue Bulletin 2022-20

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