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Notice 2023-4, page 321.

Internal Revenue Bulletin 2023-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides the indexing factors to be used by group health plans and health insurance issuers to cal

culate the qualifying payment amount (QPA) for items or services provided on or after January 1, 2023, and before January 1, 2024. The No Surprises Act (NSA) added parallel provisions at Code sections 9816 and 9817, ERISA sections 716 and 717, and PHS Act sections 2799A1 and 2799A-2. These provisions provide protections against balance-billing for certain out-of-network items or services provided to patients. The QPA is the basis for determining individual cost sharing for items and services covered by the balance-billing protections in the NSA, under certain circumstances. The QPA for a given calendar year is based on information regarding median rates for certain items and services from prior years and is indexed based on changes in the consumer price index.

EXCISE TAX, INCOME TAX

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▸Contents — Internal Revenue Bulletin 2023-2

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