Starting in 2007, the Tax Relief and Health Care Act of 2006 (TRHCA) requires that the IRS release the upcoming year’s new HSA and Excepted Benefit Health Reimbursement Arrangement (EBHRA) limits prior to June 1st.
| Health Savings Accounts | 2024 Limit | 2025 Limit |
| Annual contribution limit – Individual | $4,150 | $4,300 |
| Annual contribution limit – Family | $8,300 | $8,550 |
| Annual catch-up contribution limit (age 55 to 65) | $1,000 | $1,000 |
| Minimum deductible for HDHP – Individual | $1,600 | $1,650 |
| Maximum out-of-pocket for HDHP – Individual | $8,050 | $8,300 |
| Maximum out-of-pocket for HDHP – Family | $16,100 | $16,300 |
| Excise tax rate for taxable non-medical distribution | 20% | 20% |
| Excepted Benefit HRA | ||
| Annual contribution limit | $2,100 | $2,150 |
Source: Kushner & Co.
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