{
 "protocol": "verified-facts/0.2",
 "key": "us/hsa/excepted-benefit-hra",
 "label": "Excepted benefit HRA maximum newly available amount, plan years beginning in 2026",
 "value": 2200,
 "unit": "USD/plan year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/rp-25-19.pdf",
 "quote": "For plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA under § 54.9831-1(c)(3)(viii) is $2,200.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 2150,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/pub/irs-drop/rp-24-25.pdf"
 },
 "scope": "§ 223. Catch-up for age 55+ ($1,000) is statutory and not in the Rev. Proc.",
 "hash": "sha256:af9bdadb47a1a4311231b3b4eb90be6b55875e24836683120d8c111094fb97a6",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..0o0_xYyIJm3I-dhOMkXEh-Z8PLA5sQcUELGJbZa0PfxIOYxA4kOQKMlcxknsNqs0DXMb_zhAUmyVTNu28JNuDQ",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/hsa/excepted-benefit-hra",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-19.pdf"
 }
}