Category

Health

Type

Above-Line

2025 Limit

$4,300 (self-only) / $8,550 (family); +$1,000 if 55+

2026 Limit

$4,400 (self-only) / $8,750 (family); +$1,000 if 55+

IRC Reference

IRC § 223

Eligibility

HDHP enrollees

Notes / Description

Triple tax benefit: contributions deductible, growth tax-free, qualified withdrawals tax-free. Must be enrolled in HDHP.