SECTION 1. PURPOSE AND SCOPE
Internal Revenue Bulletin 2022-3 · 2026-10-03 edition · updated 2026-10-04 · United States
Pursuant to Treas. Reg. § 54.98166T(c), 29 CFR 2590.716-6(c), and 45 CFR 149.140(c), this revenue procedure provides the combined percentage increase for calculating the qualifying payment amount for items and services furnished during 2022 for purposes of sections 9816 and 9817 of the Internal Revenue Code (Code), sections 716 and 717 of the Employee Retirement Income Security Act of 1974 (ERISA), and sections 2799A-1 and 2799A-2 of the Public Health Service Act (PHS Act). This revenue procedure was drafted in consultation with the Departments of Labor and Health and Human Services.
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