Tax News Update    Email this document    Print this document  

March 21, 2022
2022-0449

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.

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2024, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement