SECTION 1. PURPOSE
This revenue procedure provides the 2015 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code.
SECTION 2. 2015 INFLATION ADJUSTED ITEMS
Annual contribution limitation. For calendar year 2015, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,350. For calendar year 2015, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high
deductible health plan is $6,650. High deductible health plan. For calendar year 2015, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,300 for self-only coverage or $2,600 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not
premiums) do not exceed $6,450 for self-only coverage or $12,900 for family coverage.
SECTION 3. EFFECTIVE DATE
This revenue procedure is effective for calendar year 2015.