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Notice 2021-38, page 155.

EXCISE TAX

Internal Revenue Bulletin 2021-30 · 2026-10-03 edition · updated 2026-10-04 · United States

REG-107706-21, page 162. This document sets forth proposed regulations regarding certain requirements regarding implementation of the protections against balance billing provided under the No Surprises Act. The text of the temporary regulations issued jointly with the Department of Health and Human Services, the Department of Labor, and the Office of Personnel Management serves as the text of these proposed regulations.

TD 9951, page 25. This document, issued jointly with the Department of Health and Human Services, the Department of Labor, and the Office of Personnel Management, provides initial guidance regarding implementation of the protections against balance billing provided under the No Surprises Act. The temporary regulations protect consumers from surprise medical bills for emergency services, air ambulance services furnished by nonparticipating providers, and non-emergency services furnished by nonparticipating providers at participating facilities in certain circumstances.

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▸Contents — Internal Revenue Bulletin 2021-30
Internal Revenue Bulletin 2021-30

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