Treasury Regulations (26 C.F.R.)

26 CFR § 54.9816-6

Methodology for calculating qualifying payment amount.

Official textecfr.govlast amended
Link to an amendment published at 91 FR 34047, June 4, 2026.

# (a)

For further guidance see § 54.9816-6T(a) introductory text through (a)(17).

(1)-(17) [Reserved]

(18) Downcode means the alteration by a plan or issuer of a service code to another service code, or the alteration, addition, or removal by a plan or issuer of a modifier, if the changed code or modifier is associated with a lower qualifying payment amount than the service code or modifier billed by the provider, facility, or provider of air ambulance services.

# (b)

For further guidance see § 54.9816-6T(b) and (c).

# (c)

For further guidance see § 54.9816-6T(b) and (c).

# (d)

For further guidance see § 54.9816-6T(d) introductory text through (d)(1)(i).

(1) [Reserved]

(i) [Reserved]

(ii) If the qualifying payment amount is based on a downcoded service code or modifier—

(A) A statement that the service code or modifier billed by the provider, facility, or provider of air ambulance services was downcoded;

(B) An explanation of why the claim was downcoded, which must include a description of which service codes were altered, if any, and a description of which modifiers were altered, added, or removed, if any; and

(C) The amount that would have been the qualifying payment amount had the service code or modifier not been downcoded.

(iii) For further guidance see § 54.9816-6T(d)(1)(iii) through (v).

(iv) For further guidance see § 54.9816-6T(d)(1)(iii) through (v).

(v) For further guidance see § 54.9816-6T(d)(1)(iii) through (v).

(2) For further guidance see § 54.9816-6T(d)(2).

# (e)

For further guidance see § 54.9816-6T(e) and (f).

# (f)

For further guidance see § 54.9816-6T(e) and (f).

# (g) Applicability date.

The provisions of this section are applicable for plan years beginning on or after January 1, 2022, except that paragraph (a)(18) of this section regarding the definition of the term “downcode” and paragraph (d)(1)(ii) of this section regarding additional information that must be provided if the qualifying payment amount is based on a downcoded service code or modifier are applicable with respect to items or services provided or furnished on or after October 25, 2022, for plan years beginning on or after January 1, 2022.

[T.D. 9965, 87 FR 52644, Aug. 26, 2022]

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In this part (40 sections)
  1. 54.9815-2708 · Prohibition on waiting periods that exceed 90 days.
  2. 54.9815-2711 · No lifetime or annual limits.
  3. 54.9815-2712 · Rules regarding rescissions.
  4. 54.9815-2713 · Coverage of preventive health services.
  5. 54.9815-2713T · Coverage of preventive health services (temporary).
  6. 54.9815-2713A · Accommodations in connection with coverage of…
  7. 54.9815-2714 · Eligibility of children until at least age 26.
  8. 54.9815-2715 · Summary of benefits and coverage and uniform glossary.
  9. 54.9815-2715A1 · Transparency in coverage—definitions.
  10. 54.9815-2715A2 · Transparency in coverage—required disclosures to…
  11. 54.9815-2715A3 · Transparency in coverage—requirements for public…
  12. 54.9815-2719 · Internal claims and appeals and external review…
  13. 54.9815-2719T · Internal claims and appeals and external review…
  14. 54.9815-2719A · Patient protections.
  15. 54.9815-2719AT · Patient protections (temporary).
  16. 54.9816-1T · Basis and scope (temporary).
  17. 54.9816-2T · Applicability (temporary).
  18. 54.9816-3 · xxx
  19. 54.9816-3T · Definitions (temporary).
  20. 54.9816-4T · Preventing surprise medical bills for emergency services…
  21. 54.9816-5T · Preventing surprise medical bills for non-emergency…
  22. 54.9816-6 · Methodology for calculating qualifying payment amount.
  23. 54.9816-6T · Methodology for calculating qualifying payment amount…
  24. 54.9816-6A · xxx
  25. 54.9816-7T · Complaints process for surprise medical bills regarding…
  26. 54.9816-8 · Independent dispute resolution process.
  27. 54.9816-8T · Independent dispute resolution process (temporary).
  28. 54.9816-9 · xxx
  29. 54.9817-1T · Preventing surprise medical bills for air ambulance…
  30. 54.9817-2 · Independent dispute resolution process for air ambulance…
  31. 54.9817-2T · Independent dispute resolution process for air ambulance…
  32. 54.9822-1T · Choice of health care professional (temporary).
  33. 54.9825-1T · Basis and scope (temporary).
  34. 54.9825-2T · Applicability (temporary).
  35. 54.9825-3T · Definitions (temporary).
  36. 54.9825-4T · Reporting requirements related to prescription drug and…
  37. 54.9825-5T · Aggregate reporting (temporary).
  38. 54.9825-6T · Required information (temporary).
  39. 54.9831-1 · Special rules relating to group health plans.
  40. 54.9833-1 · Applicability dates.
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