IRS Issues New Revenue Procedure

Whether you're leading the way, disrupting an industry, entering a new phase of growth, or launching a defining product—we're in the room with you. In the action. Sleeves rolled up.

With a rich history spanning both sides of the Atlantic, we are present in the major commercial centers that matter to our clients: the U.S., the U.K., Europe, Latin America, and the Middle East. Combining scale with the speed clients demand, our defining capabilities include major litigation, critical transactions, strategic IP, and private wealth.

Our team of over 1,400 lawyers works hand-in-hand across markets, sectors, practice areas, and client teams. All-in problem solvers, we bring the creativity to think differently, and the pragmatism to get things done when it counts the most.

Embedded in your business and sharing your ambition, we take the work personally. Shaping what we do and how we do it around your goals and needs, always one step ahead of the moment.

Explore Firm Details

The IRS has released Revenue Procedure 2026-24, establishing new inflation-adjusted limits for Health Savings Accounts and high-deductible health plans effective in 2027. These updates include increased contribution limits, higher minimum deductibles, and expanded out-of-pocket maximums, along with new provisions for direct primary care service arrangements under the One, Big, Beautiful Bill Act. How will these changes impact employee benefit planning and healthcare coverage strategies?

United States Employment and HR

Article Insights

Amy M. Gordon’s articles from Winston Taylor are most popular:

with readers working within the Aerospace & Defence industries

On June 1, 2026, the IRS released Rev. Proc. 2026-24. In this Revenue Procedure, the IRS sets the following inflation-adjusted limits for 2027:

Health Savings Account (HSA) annual contribution limits are $4,500 for self-only coverage and $9,000 for family coverage
High-deductible health plan minimum annual deductibles are $1,750 (self-only) and $3,500 (family)
Out-of-pocket maximums are $8,700 (self-only) and $17,400 (family)
The maximum amount for excepted benefit health reimbursement arrangements (HRA) is $2,250
Reflecting a new provision added by the One, Big, Beautiful Bill Act, a direct primary care service arrangement (DPCSA) will not disqualify an individual from HSA eligibility so long as aggregate monthly DPCSA fees do not exceed $150 for individual coverage or $300 if the arrangement covers more than one person.

The chart below compares these new amounts to the 2026 limits:

	2026	2027	Change
*HDHP – Minimum annual deductible:*
Self-only coverage	$1,650	$1,750	Increase of $100
Family coverage	$3,300	$3,500	Increase of $200
Maximum out-of-pocket amounts (this includes deductibles, co-payments, and co-insurance, but not premiums)
Self-only coverage	$8,300	$8,700	Increase of $400
Family coverage	$16,600	$17,400	Increase of $800
*HSA – Annual contribution limit:*
Self-only coverage	$4,300	$4,500	Increase of $200
Family coverage	$8,550	$9,000	Increase of $450
Catch-up contributions (age 55 or older)	$1,000	$1,000	No change
*DPCSA – Monthly fee:*
Single member	$150	$150	No change
Multi-member	$300	$300	No change

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

[View Source]

IRS Issues New Revenue Procedure

Contributor

Employment and HR

Contributor

United States