Treasury Regulations · 26 CFR
§ 54.9825-1T. Basis and scope (temporary).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 9825
Cite as 26 CFR § 54.9825-1T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 23, 2021 by T.D. 9958
- Issued under
- 26 U.S.C. § 9825
- Length
- 55 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) Basis. This section and §§ 54.9825-2T through 54.9825-6T implement subchapter B of chapter 100 of the Internal Revenue Code of 1986.
¶(b) Scope. This part establishes standards for group health plans with respect to surprise medical bills, transparency in health care coverage, and additional patient protections.
[T.D. 9958, 86 FR 66696, Nov. 23, 2021]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9958 (86 FR 66696)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.9817-1T Preventing surprise medical bills for air ambulance services (temporary).
- § 54.9817-2 Independent dispute resolution process for air ambulance services.
- § 54.9817-2T Independent dispute resolution process for air ambulance services (temporary).
- § 54.9822-1T Choice of health care professional (temporary).
- § 54.9825-1T Basis and scope (temporary).
- § 54.9825-2T Applicability (temporary).
- § 54.9825-3T Definitions (temporary).
- § 54.9825-4T Reporting requirements related to prescription drug and health care spending (temporary).
- § 54.9825-5T Aggregate reporting (temporary).