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March 21, 2022

IRS issues guidance to help group health plans and insurers calculate 2022 qualifying payment amount for purposes of IRC Sections 9816 and 9817

The IRS has published guidance (Notice 2022-11) for calculating the qualifying payment amount for items and services furnished in 2022 for purposes of IRC Section 9816 (Preventing Surprise Medical Bills) and IRC Section 9817 (Ending Surprise Air Ambulance Bills). The guidance is intended for group health plans or group or individual health plan insurers that do not have enough information to calculate the median of contracted rates in 2019, including for items and services not offered in 2019.