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BTB Stock Income Tax Updates

IRS Releases 2025 Inflation Adjustments for HSAs, HRAs

Rev. Proc. 2024-25 announces the maximum calendar year 2025 inflation adjusted amount for health savings account contributions, the annual deductible floor for high deductible health plans, and the maximum amount for an excepted benefit health reimbursement arrangement.

HSAs. The annual HSA contribution limits for calendar year 2025 will be:

Self-only coverage: $4,300

Family coverage: $8,550

To qualify as a “high deductible health plan,” a plan must require an annual deductible of at least $1,650 for self-only coverage or $3,300 for family coverage. Annual out-of-pocket expenses (deductibles, co-payments, and other nonpremium amounts) cannot exceed $8,300 for self-only or $16,600 for family coverage.

HRAs. For plan years beginning in 2025, $2,150 is the maximum amount that may be made newly available during the coverage period for an excepted benefit HRA.

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