§ 54.9825-1T Basis and scope (temporary).

26 C.F.R. Part 54 — Pension Excise Taxes · 2026 edition · updated 2026-10-04 · United States

(a) Basis. This section and §§ 54.9825-2T through 54.9825-6T implement subchapter B of chapter 100 of the Internal Revenue Code of 1986.

(b) Scope. This part establishes standards for group health plans with respect to surprise medical bills, transparency in health care coverage, and additional patient protections.

[T.D. 9958, 86 FR 66696, Nov. 23, 2021]

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▸Contents — 26 C.F.R. Part 54 — Pension Excise Taxes

26 C.F.R. Part 54 — Pension Excise Taxes

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