Internal Revenue Code · 26 U.S.C.
§ 9823. Air ambulance report requirements
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 9823
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 27, 2020 by Pub. L. 116–260
- Length
- 2 subsections · 298 words · about 1 min to read
¶(a) In general Each group health plan shall submit to the Secretary, jointly with the Secretary of Labor and the Secretary of Health and Human Services—
¶(1) not later than the date that is 90 days after the last day of the first calendar year beginning on or after the date on which a final rule is promulgated pursuant to the rulemaking described in section 106(d) of the No Surprises Act, the information described in subsection (b) with respect to such plan year; and
¶(2) not later than the date that is 90 days after the last day of the calendar year immediately succeeding the plan year described in paragraph (1), such information with respect to such immediately succeeding plan year.
¶(b) Information described For purposes of subsection (a), information described in this subsection, with respect to a group health plan is each of the following:
¶(1) Claims data for air ambulance services furnished by providers of such services, disaggregated by each of the following factors:
¶(A) Whether such services were furnished on an emergent or nonemergent basis.
¶(B) Whether the provider of such services is part of a hospital-owned or sponsored program, municipality-sponsored program, hospital independent partnership (hybrid) program, independent program, or tribally operated program in Alaska.
¶(C) Whether the transport in which the services were furnished originated in a rural or urban area.
¶(D) The type of aircraft (such as rotor transport or fixed wing transport) used to furnish such services.
¶(E) Whether the provider of such services has a contract with the plan or issuer, as applicable, to furnish such services under the plan or coverage, respectively.
¶(2) Such other information regarding providers of air ambulance services as the Secretary may specify.
(Added Pub. L. 116–260, div. BB, title I, § 106(b)(3)(A), Dec. 27, 2020, 134 Stat. 2854.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 116–260
Where it sits in the Code
- Subtitle K Group Health Plan Requirements
- Chapter 100 GROUP HEALTH PLAN REQUIREMENTS
- Subchapter B Other Requirements
Nearby sections
- § 9818 Continuity of care
- § 9819 Maintenance of price comparison tool
- § 9820 Protecting patients and improving the accuracy of provider directory information
- § 9822 Other patient protections
- § 9823 Air ambulance report requirements
- § 9824 Increasing transparency by removing gag clauses on price and quality information
- § 9825 Reporting on pharmacy benefits and drug costs
- § 9826 Oversight of entities that provide pharmacy benefit management services
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
Section 106(d) of the No Surprises Act, referred to in subsec. (a)(1), is section 106(d) of div. BB of Pub. L. 116–260, which is set out as a note under section 300gg–118 of Title 42, The Public Health and Welfare.