The business and corporate attorneys-lawyers at AttorneyBritt advise:
Revenue Procedure 2014-30 provides the 2015 inflation adjusted deduction limitations for annual contributions made to a health savings account (HSA) under section 223. These deduction limitations are updated annually pursuant to section 223(g) to reflect the cost-of-living adjustments. Revenue Procedure 2014-30 will be published in Internal Revenue Bulletin 2014-20 on May 12th.