databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Excepted benefit HRA maximum newly available amount, plan years beginning in 2026

2200 USD/plan year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

For plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA under § 54.9831-1(c)(3)(viii) is $2,200.
key
us/hsa/excepted-benefit-hra
value
2200 USD/plan year
period
2026
effective
2026-01-01 to date
source
https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
verified
2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
previous
2150 USD/plan year (2025) from 2025-01-01
scope
§ 223. Catch-up for age 55+ ($1,000) is statutory and not in the Rev. Proc.
hash
sha256:af9bdadb47a1a4311231b3b4eb90be6b55875e24836683120d8c111094fb97a6
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/hsa/excepted-benefit-hra?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/hsa/excepted-benefit-hra

{
  "protocol": "verified-facts/0.3",
  "key": "us/hsa/excepted-benefit-hra",
  "label": "Excepted benefit HRA maximum newly available amount, plan years beginning in 2026",
  "value": 2200,
  "unit": "USD/plan year",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-drop/rp-25-19.pdf",
  "quote": "For plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA under § 54.9831-1(c)(3)(viii) is $2,200.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 2150,
    "period": "2025",
    "effectiveFrom": "2025-01-01",
    "source": "https://www.irs.gov/pub/irs-drop/rp-24-25.pdf"
  },
  "scope": "§ 223. Catch-up for age 55+ ($1,000) is statutory and not in the Rev. Proc.",
  "hash": "sha256:af9bdadb47a1a4311231b3b4eb90be6b55875e24836683120d8c111094fb97a6",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..0o0_xYyIJm3I-dhOMkXEh-Z8PLA5sQcUELGJbZa0PfxIOYxA4kOQKMlcxknsNqs0DXMb_zhAUmyVTNu28JNuDQ",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/hsa/excepted-benefit-hra",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-19.pdf"
  }
}