Revenue Procedure 2013-15 provides the 2014 inflation adjusted amounts for Health Savings Accounts.  The annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,300.  For calendar year 2014, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $6,550.

Notice 2013-31 provides adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for specific locations for 2013.  These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States.

Revenue Procedure 2013-24 resulted from an Industry Issue Resolution project undertaken to provide assistance to taxpayers that have a depreciable interest in steam or electric power generation property primarily used in the trade or business of generating or selling steam (or steam in the form of heat) or electricity. The revenue procedure provides definitions of units of property and major components taxpayers may use to determine whether expenditures to maintain, replace, or improve steam or electric power generation property must be capitalized under § 263(a) of the Internal Revenue Code.  The revenue procedure also provides procedures for obtaining automatic consent to change to a method of accounting that uses all, or some of, the unit of property definitions provided and also provides an extrapolation methodology an eligible taxpayer may use in connection with a change in method of accounting for determining the amount of a § 481(a) adjustment.

Notice 2013-30 providing a 3-month extension of time to file and pay tax under sections 6081 and 6161 of the Internal Revenue Code.