Proposed Rule2021-14382
Requirements Related to Surprise Billing; Part I
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
July 13, 2021
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The IRS is proposing regulations that protect consumers from surprise medical bills for emergency services, air ambulance services furnished by nonparticipating providers, and non-emergency services furnished by nonparticipating providers at participating facilities in certain circumstances. Elsewhere in this issue of the Federal Register, the IRS is issuing the temporary regulations that correspond to this proposal at the same time that the Office of Personnel Management (OPM), the Employee Benefits Security Administration of the Department of Labor (DOL), and the Office of Consumer Information and Insurance Oversight of the Department of Health and Human Services (HHS) are issuing substantially similar interim final rules with request for comments. The text of those temporary regulations also serves as the text of these proposed regulations.
Full Text
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<title>Federal Register, Volume 86 Issue 131 (Tuesday, July 13, 2021)</title>
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[Federal Register Volume 86, Number 131 (Tuesday, July 13, 2021)]
[Proposed Rules]
[Pages 36870-36871]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-14382]
[[Page 36869]]
Vol. 86
Tuesday,
No. 131
July 13, 2021
Part II
Office of Personnel Management
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Department of the Treasury
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Internal Revenue Service
Department of Labor
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Employee Benefits Security Administration
Department of Health and Human Services
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5 CFR Part 890
26 CFR Part 54
29 CFR Part 2590
45 CFR Parts 144, 147, 149, et al.
Requirements Related to Surprise Billing; Part I; Proposed Rule and
Interim Final Rule
Federal Register / Vol. 86 , No. 131 / Tuesday, July 13, 2021 /
Proposed Rules
[[Page 36870]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 54
[REG-107706-21]
RIN 1545-BQ01
Requirements Related to Surprise Billing; Part I
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking.
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SUMMARY: The IRS is proposing regulations that protect consumers from
surprise medical bills for emergency services, air ambulance services
furnished by nonparticipating providers, and non-emergency services
furnished by nonparticipating providers at participating facilities in
certain circumstances. Elsewhere in this issue of the Federal Register,
the IRS is issuing the temporary regulations that correspond to this
proposal at the same time that the Office of Personnel Management
(OPM), the Employee Benefits Security Administration of the Department
of Labor (DOL), and the Office of Consumer Information and Insurance
Oversight of the Department of Health and Human Services (HHS) are
issuing substantially similar interim final rules with request for
comments. The text of those temporary regulations also serves as the
text of these proposed regulations.
DATES:
Comment date: To be assured consideration, comments must be
received at one of the addresses provided below, no later than 5 p.m.
on September 13, 2021.
Applicability date: It is proposed that these regulations apply on
and after plan years beginning on or after January 1, 2022.
ADDRESSES: In commenting, please refer to file code REG-107706-21.
Comments, including mass comment submissions, must be submitted in one
of the following three ways (please choose only one of the ways
listed):
1. Electronically. You may submit electronic comments on this
regulation to <a href="http://www.regulations.gov">http://www.regulations.gov</a>. Follow the ``Submit a
comment'' instructions.
2. By regular mail. You may mail written comments to the following
address ONLY: Centers for Medicare & Medicaid Services, Department of
Health and Human Services, Attention: CMS-9909-IFC, P.O. Box 8016,
Baltimore, MD 21244-8016.
Please allow sufficient time for mailed comments to be received
before the close of the comment period.
3. By express or overnight mail. You may send written comments to
the following address ONLY: Centers for Medicare & Medicaid Services,
Department of Health and Human Services, Attention: CMS-9909-IFC, Mail
Stop C4-26-05, 7500 Security Boulevard, Baltimore, MD 21244-1850.
FOR FURTHER INFORMATION CONTACT: Kari DiCecco, (202) 317-5500, Internal
Revenue Service, Department of the Treasury, for issues related to
Surprise Billing.
SUPPLEMENTARY INFORMATION: Inspection of Public Comments: All comments
received before the close of the comment period are available for
viewing by the public, including any personally identifiable or
confidential business information that is included in a comment. We
post all comments received before the close of the comment period on
the following website as soon as possible after they have been
received: <a href="http://regulations.gov">http://regulations.gov</a>. Follow the search instructions on
that website to view public comments.
Background and Regulatory Impact Analysis
The Treasury Department and the IRS proposes to add Sec. Sec.
54.9816-1, 54.9816-2, 54.9816-3, 54.9816-4, 54.9816-5, 54.9816-6,
54.9817-1, and 54.9822-1 to the Miscellaneous Excise Tax Regulations to
protect consumers from surprise medical bills for emergency services,
air ambulance services furnished by nonparticipating providers, and
non-emergency services furnished by nonparticipating providers at
participating facilities in certain circumstances.
The temporary regulations published elsewhere in this issue of the
Federal Register add Sec. Sec. 54.9816-1T, 54.9816-2T, 54.9816-3T,
54.9816-4T, 54.9816-5T, 54.9816-6T, 54.9817-1T, and 54.9822-1T to the
Miscellaneous Excise Tax Regulations. The proposed and temporary
regulations are being published as part of a joint rulemaking with the
OPM, DOL, and HHS. The text of temporary sections added elsewhere also
serves as the text of the corresponding sections proposed in this
document. The preamble to the temporary regulations contains the
agency's rationale and provides a regulatory impact analysis.
Drafting Information
The principal author of this notice of proposed rulemaking is Kari
DiCecco, Office of Associate Chief Counsel (Employee Benefits, Exempt
Organizations and Employment Taxes). The proposed regulations, as well
as the temporary regulations, have been developed in coordination with
personnel from the OPM, DOL, and HHS.
List of Subjects in 26 CFR Part 54
Excise taxes, Pensions, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 54 is proposed to be amended as follows:
PART 54--PENSION EXCISE TAXES
0
Paragraph. 1. The general authority citation for part 54 continues to
read as follows:
Authority: 26 U.S.C. 7805, unless otherwise noted.
* * * * *
0
Par. 2. Section 54.9801-1 is revised to read as follows:
Sec. 54.9801-1 Basis and scope.
[The text of proposed Sec. 54.9801-1 is the same as the text of
Sec. 54.9801-1T published elsewhere in this issue of the Federal
Register].
0
Par. 3. Section 54.9801-2 is amended by revising the introductory text
to read as follows:
Sec. 54.9801-2 Definitions.
[The text of proposed Sec. 54.9801-2 introductory text is the same
as the text of Sec. 54.9801-2T introductory text published elsewhere
in this issue of the Federal Register].
0
Par. 4. Section 54.9815-2719A is amended by revising paragraph (c) to
read as follows:
Sec. 54.9815-2719A Patient protections.
[The text of proposed Sec. 54.9815-2719A(c) is the same as the
text of Sec. 54.9815-2719AT(c) published elsewhere in this issue of
the Federal Register].
0
Par. 5. Sections 54.9816-1, 54.9816-2, 54.9816-3, 54.9816-4, 54.9816-5,
54.9816-6, 54.9816-7, 54.9817-1, and 54.9822-1 are added to read as
follows:
Sec.
54.9816-1 Basis and scope.
54.9816-2 Applicability.
54.9816-3 Definitions.
54.9816-4 Preventing surprise medical bills for emergency services.
54.9816-5 Preventing surprise medical bills for non-emergency
services performed by nonparticipating providers at certain
participating facilities.
54.9816-6 Methodology for calculating qualifying payment amount.
54.9816-7 Complaints process for surprise medical bills regarding
group health plans.
54.9817-1 Preventing surprise medical bills for air ambulance
services.
[[Page 36871]]
54.9822-1 Choice of health care professional.
* * * * *
Sec. 54.9816-1 Basis and scope.
[The text of proposed Sec. 54.9816-1 is the same as the text of
Sec. 54.9816-1T published elsewhere in this issue of the Federal
Register].
Sec. 54.9816-2 Applicability.
[The text of proposed Sec. 54.9816-2 is the same as the text of
Sec. 54.9816-2T published elsewhere in this issue of the Federal
Register].
Sec. 54.9816-3 Definitions.
[The text of proposed Sec. 54.9816-3 is the same as the text of
Sec. 54.9816-3T published elsewhere in this issue of the Federal
Register].
Sec. 54.9816-4 Preventing surprise medical bills for emergency
services.
[The text of proposed Sec. 54.9816-4 is the same as the text of
Sec. 54.9816-4T published elsewhere in this issue of the Federal
Register].
Sec. 54.9816-5 Preventing surprise medical bills for non-emergency
services performed by nonparticipating providers at certain
participating facilities.
[The text of proposed Sec. 54.9816-5 is the same as the text of
Sec. 54.9816-5T published elsewhere in this issue of the Federal
Register].
Sec. 54.9816-6 Methodology for calculating qualifying payment amount.
[The text of proposed Sec. 54.9816-6 is the same as the text of
Sec. 54.9816-6T published elsewhere in this issue of the Federal
Register].
Sec. 54.9816-7 Complaints process for surprise medical bills
regarding group health plans.
[The text of proposed Sec. 54.9816-7 is the same as the text of
Sec. 54.9816-7T published elsewhere in this issue of the Federal
Register].
Sec. 54.9817-1 Preventing surprise medical bills for air ambulance
services.
[The text of proposed Sec. 54.9817-1 is the same as the text of
Sec. 54.9817-1T published elsewhere in this issue of the Federal
Register].
Sec. 54.9822-1 Choice of health care professional.
[The text of proposed Sec. 54.9822-1 is the same as the text of
Sec. 54.9822-1T published elsewhere in this issue of the Federal
Register].
Douglas W. O'Donnell,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2021-14382 Filed 7-6-21; 4:15 pm]
BILLING CODE 4830-01-P
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