Code of Federal Regulations · Section

§ 54.9816-1T — -1t Basis And Scope (temporary)

26 C.F.R. § 54.9816-1T

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(a) Basis. This section and §§ 54.9816-2T through 54.9816-8T, 54.9817-1T, 54.9817-2T, and 54.9822-1T 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. This part also establishes an independent dispute resolution process and standards for certifying independent dispute resolution entities.

26 C.F.R. § 54.9815-2719T 26 C.F.R. § 54.9816-2T

Authorizing Statute

Excise tax on certain accumulations in qualified retirement plans
26 U.S.C. § 4974
Regulations
26 U.S.C. § 9833
Failure of employer to make comparable health savings account contributions
26 U.S.C. § 4980G
Shared responsibility for employers regarding health coverage
26 U.S.C. § 4980H
Extension of time for filing returns
26 U.S.C. § 6081
Preventing surprise medical bills
26 U.S.C. § 9816
Information returns of tax return preparers
26 U.S.C. § 6060
Increased portability through limitation on preexisting condition exclusions
26 U.S.C. § 9801
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Failure to satisfy continuation coverage requirements of group health plans
26 U.S.C. § 4980B
Failure of applicable plans reducing benefit accruals to satisfy notice requirements
26 U.S.C. § 4980F
Rules and regulations
26 U.S.C. § 7805
Identifying numbers
26 U.S.C. § 6109
General requirement of return, statement, or list
26 U.S.C. § 6011