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TREAS/IRS RIN: 1545-BQ15 Publication ID: Fall 2022 
Title: Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement 

This rule provides the form and manner in which group health plans the form and manner in which group health plans, health insurance issuers offering group or the individual health insurance coverage, and providers of air ambulance services would report information regarding air ambulance services.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    Pub. L. 116-260, Division BB, Title I   
Legal Deadline:
Action Source Description Date
NPRM  Statutory  Section 106 of the No Surprises Act requires rulemaking no later than 1 year after  12/27/2021 
Action Date FR Cite
NPRM  09/16/2021  86 FR 51730   
NPRM Comment Period End  10/18/2021 
Final Rule  08/00/2023 
Additional Information: REG-114676-21 (Final) Drafter attorney: Kari DiCecco (202) 317-5500 Reviewer attorney: Kevin Knopf (202) 317-5500 Treasury attorney: Linda Mendel (202) 921-8753 CC:EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kari L. DiCecco
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5712,
Washington, DC 20224
Phone:202 317-5500