SECTION 5. DRAFTING
Internal Revenue Bulletin 2022-3 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Kari DiCecco of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this revenue procedure, contact Kari DiCecco at (202) 317-5500 (not a toll-free number).
9 The calculations of the qualifying payment amount for anesthesia services, air ambulance services, and other items or services differ slightly, but all use the same formula for increasing a base rate by the combined percentage increase as published by the Treasury Department and the IRS to reflect the percentage increase in the CPI-U over 2019 and subsequent years. See § 54.9816-6T(c)(1)(iii)-(vii), 29 CFR 2590.716-6(c)(1)(iii)-(vii), and 45 CFR 149.140(c)(1)(iii)-(vii).
10 The formula for the combined percentage increase for 2019, 2020, and 2021 is expressed as: (CPI-U 2019/CPI-U 2018) × (CPI-U 2020/CPI-U 2019) × (CPI-U 2021/CPI-U 2020). See § 54.9816-6T(c)(1)(i)(C), 29 CFR 2590.716-6(c)(1)(i)(C), and 45 CFR 149.140(c)(1)(i)(C).
January 18, 2022 450 Bulletin No. 2022–3
Get a plain-English answer with a citation back to this text.
Ask AI about this code