SECTION 4. PROVIDER INCENTIVE
Internal Revenue Bulletin 2004-30 · 2026-10-03 edition · updated 2026-10-04 · United States
PAYMENTS
A payment by a taxpayer to a health care provider is a “provider incentive payment” within the meaning of this revenue procedure if—
.01 the taxpayer is taxable as an insurance company under Part II of subchapter L;
July 26, 2004 92 2004–30 I.R.B.
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