In Revenue Procedure 2026-24, the IRS announced cost-of-living adjustments for health savings accounts (HSAs), high-deductible health plans (HDHPs), and the limits for direct primary care service arrangements (DPCSAs) to be HSA-compatible for 2027. This annual indexing also includes updated figures for excepted benefit health reimbursement arrangements (EBHRAs).
The maximum monthly DPCSA aggregate fees will remain unchanged from 2026, as will the HSA catch-up contribution limit for individuals ages 55 and older (which is not subject to cost-of-living adjustments).
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