Where can I learn more about Health Savings Accounts (HSA) and Health Reimbursement Arrangements (HRA)?

 

Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans
This publication includes information on Health Savings Accounts, Medical Savings Accounts, Flexible Spending Arrangements and Health Reimbursement Arrangements.

Publication 15-B 
This publication supplements Pub. 15, Employer's Tax Guide, and Pub. 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits, including Health Savings Accounts and Qualified Small Employer Health Reimbursement Arrangements.

Rev. Proc. 2019-25 - IRS.gov
This revenue procedure provides the 2020 inflation adjusted amounts for Health Savings Accounts (HSAs).

Rev. Proc. 2020-32 - IRS.gov
This revenue procedure provides the 2021 inflation adjusted amounts for Health Savings Accounts (HSAs).

Notice 2017-67 
Qualified Small Employer Health Reimbursement Arrangements (QSEHRA) This isn’t a group health plan, and, therefore, isn't subject to group health plan requirements. This notice provides guidance on the requirements for providing a qualified small employer health reimbursement arrangement (QSEHRA), the tax consequences of the arrangement, and the requirements for providing written notice of the arrangement to eligible employees.