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IRS GuideWire May 16, 2023

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Issue Number:    RP-2023-23

Inside This Issue


Revenue Procedure 2023-23 provides the 2024 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements (HRAs) provided under § 54.9831-1(c)(3)(viii) of the Pension Excise Tax Regulations.

Revenue Procedure 2023-23 will be in IRB: 2023-22, date May 30, 2023.

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