Title 26 › Subtitle Subtitle K— Group Health Plan Requirements › Chapter 100— GROUP HEALTH PLAN REQUIREMENTS › Subchapter B— Other Requirements › § 9823
Each group health plan must send air ambulance information to the Secretary, along with the Secretaries of Labor and Health and Human Services. The first report is due no later than 90 days after the end 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 end of the next calendar year. The report must include claims data for air ambulance trips, broken down by emergent vs nonemergent; type of program running the service (hospital-owned, municipality, hybrid, independent, or tribally run in Alaska); whether the trip began in a rural or urban area; aircraft type (rotor or fixed wing); and whether the provider had a contract with the plan. The Secretary can ask for other provider information.
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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 5, 2026
Release point: 119-73not60