Among the other announcements from the IRS:

For taxable years beginning in 2024, the maximum credit allowed for adoptions is the amount of qualified adoption expenses up to $16,810. This is up from $15,950 in 2023. The amount excludable from an employee's gross income begins to phase out for taxpayers with modified adjusted gross income in excess of $252,150, and is completely phased out for taxpayers with modified adjusted gross incomes of $292,150 or more.
To qualify as a qualified small employer health reimbursement arrangement, the arrangement must provide that the total amount of payments and reimbursements for any year cannot exceed $6,150 for individual coverage (up from $5,850 in 2023) or $12,450 for family coverage (up from $11,800 in 2023).

Beginning next year, the monthly limit regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass will rise to $315, up from $300 in 2023. The monthly limitation regarding the fringe benefit exclusion amount for qualified parking also will rise to $315, representing an increase from $300 in 2023.
Employer-funded parking and mass-transit subsidies are tax-exempt for employees. Using pretax income, employees also pay their own mass-transit or workplace parking costs through an employer-sponsored salary deferral program.

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Employees can boost FSA contributions by $150 next year, IRS announces