FEDERAL · 26 U.S.C. · Chapter Subchapter B—Other Requirements

Air ambulance report requirements

26 U.S.C. § 9823
Title26Internal Revenue Code
ChapterSubchapter B—Other Requirements

This text of 26 U.S.C. § 9823 (Air ambulance report requirements) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 9823.

Text

(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 res

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Related

§ 106
26 U.S.C. § 106

Source Credit

History

(Added Pub. L. 116–260, div. BB, title I, §106(b)(3)(A), Dec. 27, 2020, 134 Stat. 2854.)

Editorial Notes

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.

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Bluebook (online)
26 U.S.C. § 9823, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/9823.