[Federal Register Volume 86, Number 131 (Tuesday, July 13, 2021)]
[Proposed Rules]
[Pages 36870-36871]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-14382]



[[Page 36869]]

Vol. 86

Tuesday,

No. 131

July 13, 2021

Part II





Office of Personnel Management





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Department of the Treasury





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Internal Revenue Service





Department of Labor





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Employee Benefits Security Administration





Department of Health and Human Services





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5 CFR Part 890

26 CFR Part 54

29 CFR Part 2590

45 CFR Parts 144, 147, 149, et al.





Requirements Related to Surprise Billing; Part I; Proposed Rule and 
Interim Final Rule

Federal Register / Vol. 86 , No. 131 / Tuesday, July 13, 2021 / 
Proposed Rules

[[Page 36870]]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-107706-21]
RIN 1545-BQ01


Requirements Related to Surprise Billing; Part I

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking.

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SUMMARY: The IRS is proposing regulations that 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. Elsewhere in this issue of the Federal Register, 
the IRS is issuing the temporary regulations that correspond to this 
proposal at the same time that the Office of Personnel Management 
(OPM), the Employee Benefits Security Administration of the Department 
of Labor (DOL), and the Office of Consumer Information and Insurance 
Oversight of the Department of Health and Human Services (HHS) are 
issuing substantially similar interim final rules with request for 
comments. The text of those temporary regulations also serves as the 
text of these proposed regulations.

DATES: 
    Comment date: To be assured consideration, comments must be 
received at one of the addresses provided below, no later than 5 p.m. 
on September 13, 2021.
    Applicability date: It is proposed that these regulations apply on 
and after plan years beginning on or after January 1, 2022.

ADDRESSES: In commenting, please refer to file code REG-107706-21. 
Comments, including mass comment submissions, must be submitted in one 
of the following three ways (please choose only one of the ways 
listed):
    1. Electronically. You may submit electronic comments on this 
regulation to http://www.regulations.gov. Follow the ``Submit a 
comment'' instructions.
    2. By regular mail. You may mail written comments to the following 
address ONLY: Centers for Medicare & Medicaid Services, Department of 
Health and Human Services, Attention: CMS-9909-IFC, P.O. Box 8016, 
Baltimore, MD 21244-8016.
    Please allow sufficient time for mailed comments to be received 
before the close of the comment period.
    3. By express or overnight mail. You may send written comments to 
the following address ONLY: Centers for Medicare & Medicaid Services, 
Department of Health and Human Services, Attention: CMS-9909-IFC, Mail 
Stop C4-26-05, 7500 Security Boulevard, Baltimore, MD 21244-1850.

FOR FURTHER INFORMATION CONTACT: Kari DiCecco, (202) 317-5500, Internal 
Revenue Service, Department of the Treasury, for issues related to 
Surprise Billing.

SUPPLEMENTARY INFORMATION:  Inspection of Public Comments: All comments 
received before the close of the comment period are available for 
viewing by the public, including any personally identifiable or 
confidential business information that is included in a comment. We 
post all comments received before the close of the comment period on 
the following website as soon as possible after they have been 
received: http://regulations.gov. Follow the search instructions on 
that website to view public comments.

Background and Regulatory Impact Analysis

    The Treasury Department and the IRS proposes to add Sec. Sec.  
54.9816-1, 54.9816-2, 54.9816-3, 54.9816-4, 54.9816-5, 54.9816-6, 
54.9817-1, and 54.9822-1 to the Miscellaneous Excise Tax Regulations to 
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.
    The temporary regulations published elsewhere in this issue of the 
Federal Register add Sec. Sec.  54.9816-1T, 54.9816-2T, 54.9816-3T, 
54.9816-4T, 54.9816-5T, 54.9816-6T, 54.9817-1T, and 54.9822-1T to the 
Miscellaneous Excise Tax Regulations. The proposed and temporary 
regulations are being published as part of a joint rulemaking with the 
OPM, DOL, and HHS. The text of temporary sections added elsewhere also 
serves as the text of the corresponding sections proposed in this 
document. The preamble to the temporary regulations contains the 
agency's rationale and provides a regulatory impact analysis.

Drafting Information

    The principal author of this notice of proposed rulemaking is Kari 
DiCecco, Office of Associate Chief Counsel (Employee Benefits, Exempt 
Organizations and Employment Taxes). The proposed regulations, as well 
as the temporary regulations, have been developed in coordination with 
personnel from the OPM, DOL, and HHS.

List of Subjects in 26 CFR Part 54

    Excise taxes, Pensions, Reporting and recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 54 is proposed to be amended as follows:

PART 54--PENSION EXCISE TAXES

0
Paragraph. 1. The general authority citation for part 54 continues to 
read as follows:

    Authority: 26 U.S.C. 7805, unless otherwise noted.
* * * * *
0
Par. 2. Section 54.9801-1 is revised to read as follows:


Sec.  54.9801-1  Basis and scope.

    [The text of proposed Sec.  54.9801-1 is the same as the text of 
Sec.  54.9801-1T published elsewhere in this issue of the Federal 
Register].
0
Par. 3. Section 54.9801-2 is amended by revising the introductory text 
to read as follows:


Sec.  54.9801-2  Definitions.

    [The text of proposed Sec.  54.9801-2 introductory text is the same 
as the text of Sec.  54.9801-2T introductory text published elsewhere 
in this issue of the Federal Register].
0
Par. 4. Section 54.9815-2719A is amended by revising paragraph (c) to 
read as follows:


Sec.  54.9815-2719A  Patient protections.

    [The text of proposed Sec.  54.9815-2719A(c) is the same as the 
text of Sec.  54.9815-2719AT(c) published elsewhere in this issue of 
the Federal Register].
0
Par. 5. Sections 54.9816-1, 54.9816-2, 54.9816-3, 54.9816-4, 54.9816-5, 
54.9816-6, 54.9816-7, 54.9817-1, and 54.9822-1 are added to read as 
follows:

Sec.
54.9816-1 Basis and scope.
54.9816-2 Applicability.
54.9816-3 Definitions.
54.9816-4 Preventing surprise medical bills for emergency services.
54.9816-5 Preventing surprise medical bills for non-emergency 
services performed by nonparticipating providers at certain 
participating facilities.
54.9816-6 Methodology for calculating qualifying payment amount.
54.9816-7 Complaints process for surprise medical bills regarding 
group health plans.
54.9817-1 Preventing surprise medical bills for air ambulance 
services.

[[Page 36871]]

54.9822-1 Choice of health care professional.
* * * * *


Sec.  54.9816-1  Basis and scope.

    [The text of proposed Sec.  54.9816-1 is the same as the text of 
Sec.  54.9816-1T published elsewhere in this issue of the Federal 
Register].


Sec.  54.9816-2  Applicability.

    [The text of proposed Sec.  54.9816-2 is the same as the text of 
Sec.  54.9816-2T published elsewhere in this issue of the Federal 
Register].


Sec.  54.9816-3  Definitions.

    [The text of proposed Sec.  54.9816-3 is the same as the text of 
Sec.  54.9816-3T published elsewhere in this issue of the Federal 
Register].


Sec.  54.9816-4   Preventing surprise medical bills for emergency 
services.

    [The text of proposed Sec.  54.9816-4 is the same as the text of 
Sec.  54.9816-4T published elsewhere in this issue of the Federal 
Register].


Sec.  54.9816-5  Preventing surprise medical bills for non-emergency 
services performed by nonparticipating providers at certain 
participating facilities.

    [The text of proposed Sec.  54.9816-5 is the same as the text of 
Sec.  54.9816-5T published elsewhere in this issue of the Federal 
Register].


Sec.  54.9816-6  Methodology for calculating qualifying payment amount.

    [The text of proposed Sec.  54.9816-6 is the same as the text of 
Sec.  54.9816-6T published elsewhere in this issue of the Federal 
Register].


Sec.  54.9816-7  Complaints process for surprise medical bills 
regarding group health plans.

    [The text of proposed Sec.  54.9816-7 is the same as the text of 
Sec.  54.9816-7T published elsewhere in this issue of the Federal 
Register].


Sec.  54.9817-1   Preventing surprise medical bills for air ambulance 
services.

    [The text of proposed Sec.  54.9817-1 is the same as the text of 
Sec.  54.9817-1T published elsewhere in this issue of the Federal 
Register].


Sec.  54.9822-1  Choice of health care professional.

    [The text of proposed Sec.  54.9822-1 is the same as the text of 
Sec.  54.9822-1T published elsewhere in this issue of the Federal 
Register].

Douglas W. O'Donnell,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2021-14382 Filed 7-6-21; 4:15 pm]
BILLING CODE 4830-01-P