Rev. Proc. 2014-37 is supplemented.
SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2026-31 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for taxable years and plan years beginning in calendar year 2027.
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, 2025-2034, available at: https://www.cms.gov/Research-Statistics-Data-and-Systems/ Statistics-Trends-and-Reports/NationalHealthExpendData/NationalHealthAccountsProjected.
Bulletin No. 2026–31 131 July 27, 2026
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