Title 26 › 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 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 end of the first calendar year that begins on or after the date a final rule is issued under the rulemaking described in section 106(d) of the No Surprises Act. A second report is due no later than 90 days after the end of the calendar year immediately after that plan year. The reports must include claims data for air ambulance services broken down by emergency vs. nonemergency, the type of program that runs the provider (like hospital-owned, municipal, hybrid, independent, or tribally operated in Alaska), whether the trip started in a rural or urban area, the type of aircraft (rotor or fixed wing), and whether the provider has a contract with the plan. 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
Sep 22, 2026
Release point: 119-110