Title 26 › Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements › § 9823
Group health plans must send air ambulance data to the Secretary, together with the Secretaries of Labor and Health and Human Services. The first report is due no later than 90 days after the last day of the first calendar year that begins on or after the date a final rule is issued under section 106(d) of the No Surprises Act. A second report is due no later than 90 days after the last day of the calendar year that immediately follows that plan year. The reports must include claims data for air ambulance services broken down by emergency vs. nonemergency; the provider type (hospital‑owned or sponsored, municipality‑sponsored, hospital independent partnership (hybrid), independent, or tribally operated in Alaska); whether the trip started in a rural or urban area; the aircraft type (rotor or fixed wing); and whether the provider has a contract with the plan or issuer. The Secretary may also require other provider information.
Full Legal Text
Internal Revenue Code — Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 9823
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73