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Text of IRS Rev. Proc. 2021-25: 2022 Inflation-Adjusted Amounts for HSAs, High-Deductible Health Plans, and Excepted Benefit Health Reimbursement Arrangements (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
May 10, 2021

"For calendar year 2022, the annual limitation on deductions ... for an individual with self-only coverage under a high deductible health plan is $3,650. For calendar year 2022, the annual limitation on deductions ... for an individual with family coverage under a high deductible health plan is $7,300....

"For calendar year 2022, a 'high deductible health plan' is ... a health plan with an annual deductible that is not less than $1,400 for self-only coverage or $2,800 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $7,050 for self-only coverage or $14,100 for family coverage....

"For plan years beginning in 2022, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA ... is $1,800."

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