In March, due to the new inflation-adjustment calculations required under the Tax Cuts and Jobs Bill Act, the IRS announced in revenue ruling 2018-27 that the previously released (in May 2017) $6,900 family contribution limit would be reduced to $6,850. Since excess contributions are subject to a 6% excise tax, many employers and individuals who front-loaded their HSA contributions in January were now looking at a penalty for overfunding their HSA for 2018, as well as income tax due on the excess. The IRS received enough complaints from stakeholders asserting that implementing the $50 reduction to the limitation would impose numerous unanticipated administrative and financial burdens that they have actually reversed their decision and will go back to the $6,900 family contribution limit for 2018. The revised inflation-adjustment calculation established under the Tax bill has been put on hold until 2019.