In Revenue Procedure 2014-61, the IRS announced indexed amounts for 2015. Among other limits, the dollar limitation on employee pre-tax payroll contributions to health flexible spending arrangements will increase to $2,550. The monthly qualified parking fringe benefit exclusion amount will be $250, while the commuter highway vehicle and transit pass amount will be $130. A “high deductible health plan” must have, for self-only coverage, an annual deductible between $2,200 and $3,300, with annual out-of-pocket expenses of not more than $4,450, and for family coverage, an annual deductible between $4,450 and $6,650, with annual out-of-pocket expenses of not more than $8,150.
IRS Revenue Procedure 2014-61 can be found here.