"Employee Health Insurance Expense of Small Employers: For taxable years beginning in 2018, the dollar amount in effect under Section 45R(d)(3)(B) is $26,600. This amount is used under Section 45R(c) for limiting the small employer health insurance credit...

"Medical Savings Accounts: For taxable years beginning in 2018, the term 'high deductible health plan' as defined in Section 220(c)(2)(A) means, for self-only coverage, a health plan that has an annual deductible that is not less than $2,300 and not more than $3,450, and under which the annual out-of-pocket expenses ... do not exceed $4,550....

"Adoption Assistance Programs: For taxable years beginning in 2018, under Section 137(a)(2), the amount that can be excluded from an employee's gross income for the adoption of a child with special needs is $13,810 ... [or] for other adoptions by the employee is $13,810. The amount excludable from an employee's gross income begins to phase out under Section 137(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $207,140 and is completely phased out for taxpayers with modified adjusted gross income of $247,140 or more....

"Health Savings Accounts: For calendar year 2018, the annual limitation on deductions under Section 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,450 ... [and] for an individual with family coverage ... is $6,850."

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