• Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2024, the dollar amount in effect under Section 45R(d)(3)(B) is $32,400. This amount is used under Section 45R(c) for limiting the small employer health insurance credit and under Section 45R(d)(1)(B) for determining who is an eligible mall employer for purposes of the credit.
• Cafeteria Plans. For taxable years beginning in 2024, the dollar limitation under Section 125(i) on voluntary employee salary reductions for contributions to health flexible spending arrangements is $3,200. If the cafeteria plan permits the carryover of unused amounts, the maximum carryover amount is $640....
• Qualified Transportation Fringe Benefit. For taxable years beginning in 2024, the monthly limitation under Section 132(f)(2)(A) regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass is $315. The monthly limitation under Section 132(f)(2)(B) regarding the fringe benefit exclusion amount for qualified parking is $315....
• Medical Savings Accounts.
  • Self-only coverage. For taxable years beginning in 2024, 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 $2,800 and not more than $4,150, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits do not exceed $5,550.
  • Family coverage. For taxable years beginning in 2024, the term 'high deductible health plan' means, for family coverage, a health plan that has an annual deductible that is not less than $5,550 and not more than $8,350, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits do not exceed $10,200.

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