This is the table of contents of Internal Revenue Bulletin IRB 2022-37. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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This document sets forth regulations regarding certain requirements regarding implementation of the protections against balance billing provided under the No Surprises Act. The regulations are issued jointly with the Department of Health and Human Services, and the Department of Labor.
26 CFR 54.9816-6: Methodology for calculating QPA; 26 CFR 54.9816-8: IDR process; 26 CFR 54.9817-2: IDR process for air ambulance services
This Notice announces that Treasury and the IRS intend to amend the section 871(m) regulations to delay the effective/applicability date of certain rules in those final regulations and extends the phase-in period provided in Notice 2020-2, 2020-3 I.R.B. 327, for certain provisions of the section 871(m) regulations.
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