Title 26 › Subtitle Subtitle K— Group Health Plan Requirements › Chapter 100— GROUP HEALTH PLAN REQUIREMENTS › Subchapter B— Other Requirements › § 9823
Group health plans must report data about air ambulance claims to the federal government. The report is due 90 days after the end of the first calendar year that begins after the government issues its final rule under the No Surprises Act, and again 90 days after the end of the following year. Plans must break the claims data down by whether the flight was an emergency, what kind of organization ran the air ambulance program, whether the trip started in a rural or urban area, what type of aircraft was used, and whether the provider had a contract with the plan. The government can ask for other provider information too.
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