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Text of Rev. Proc. 2007-36: COLA Adjustments to HSA Maximum Contribution for 2008 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] May 14, 2007
Excerpt: For calendar year 2008, the limitation on deductions ... for an individual with self-only coverage under a high deductible health plan is $2,900. For calendar year 2008, the limitation on deductions ... for an individual with family coverage under a high deductible health plan is $5,800.... [A] 'high deductible health plan' is ... a health plan with an annual deductible that is not less than $1,100 for self-only coverage or $2,200 for family coverage ...
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