Rev. Proc. 2014-37 is supplemented.
SECTION 6. DRAFTING
Internal Revenue Bulletin 2025-32 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Clara L. Raymond of
the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Raymond at (202) 3174718 (not a toll-free number).
1 Unless otherwise specified, all “section” or “§” references are to sections of the Code or the Income Tax Regulations (26 CFR part 1).
2 The rate of premium growth and the rate of income growth are calculated using the NHEA Projections, 2024-2033, available at: https://www.cms.gov/Research-Statistics-Data-and-Systems/ Statistics-Trends-and-Reports/NationalHealthExpendData/NationalHealthAccountsProjected.
Bulletin No. 2025–32 311 August 4, 2025
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