26 CFR 54.9825-1T - Basis and scope (temporary).

Regulations last checked for updates: Jun 27, 2026

Title 26 - Internal Revenue last revised: Jun 12, 2026

View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]

§ 54.9825-1T - Basis and scope (temporary).

(a) Basis. This section and §§ 54.9825-2T through 54.9825-6T implement subchapter B of chapter 100 of the Internal Revenue Code of 1986.

(b) Scope. This part establishes standards for group health plans with respect to surprise medical bills, transparency in health care coverage, and additional patient protections.

[T.D. 9958, 86 FR 66696, Nov. 23, 2021]

authority: Section 54.4974-2 also issued under 26 U.S.C. 4974;

cite as: 26 CFR 54.9825-1T