Treas. Reg. § 54.9816-6T

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Methodology for calculating qualifying payment amount (temporary).

eCFR amendment effective 2021-07-13 · superseded Sep 13, 2021

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Link to an amendment published at 86 FR 36950, July 13, 2021.

Treas. Reg. § 54.9816-6T — Methodology for calculating qualifying payment amount (temporary). · eCFR amendment effective 2021-07-13 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.9816-6T&asof=2021-07-13 · printed Oct 16, 2026

Cited by (code & regs)

Treas. Reg. § 54.9816-3T Definitions (temporary).
Treas. Reg. § 54.9817-1T Preventing surprise medical bills for air ambulan…
Treas. Reg. § 54.9816-8T Independent dispute resolution process (temporary…

Guidance addressing this section

IRS / Treasury

Notices

Notice 2025-12 Feb 18, 2025 — Calculating the qualifying payment amount in 2025 (b)(c)(c)(1)(i)(c)(1)(ii)(c)(1)(iii)(c)(2)
Notice 2024-1 Jan 8, 2024 — This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for it… (b)(c)(c)(1)(iii)(c)(2)(c)(2)(ii)(c)(3)(i)
Notice 2023-4 Jan 9, 2023 — This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for it… (a)(16)(b)(c)(c)(1)(iii)(c)(2)(i)(c)(2)(ii)

Also cited in 10 other documents

IRS / Treasury

Final Rules

91 FR 33900 Jun 4, 2026 — Federal Independent Dispute Resolution Operations (d)(d)(1)(d)(1)(iv)(d)(1)(v)
88 FR 88494 Dec 21, 2023 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
87 FR 52618 Aug 26, 2022 — Requirements Related to Surprise Billing (a)(b)(b)(2)(iii)(b)(3)(c)(2)(d)
86 FR 55980 Oct 7, 2021 — Requirements Related to Surprise Billing; Part II (a)(13)(d)
86 FR 36872 Jul 13, 2021 — Requirements Related to Surprise Billing; Part I (a)(13)(a)(14)(a)(16)(c)(1)(i)(c)(1)(ii)(c)(3)

Proposed Rules

90 FR 60432Proposed Dec 23, 2025 — Transparency in Coverage Comments due Feb 23, 2026 (a)(8)(iv)
88 FR 75744Proposed Nov 3, 2023 — Federal Independent Dispute Resolution Operations Comments due Jan 2, 2024 (a)(14)(b)(b)(2)(iii)(c)(d)(d)(1)
88 FR 65888Proposed Sep 26, 2023 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges Comments due Oct 26, 2023
86 FR 36870Proposed Jul 13, 2021 — Requirements Related to Surprise Billing; Part I Comments due Sep 13, 2021

Revenue Rulings

Rev. Rul. 2024-1 Jan 8, 2024 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Jul 13, 2021	Sep 12, 2021	eCFR amendment effective 2021-07-13 run 6		View
Sep 13, 2021	Aug 25, 2022	eCFR amendment effective 2021-09-13 run 6	T.D. 9951, 86 FR 36950, July 13, 2021	View · Redline (sign in)
Aug 26, 2022	Oct 24, 2022	eCFR amendment effective 2022-08-26 run 6	T.D. 9951, 86 FR 36950, July 13, 2021	View · Redline (sign in)
Oct 25, 2022	current	eCFR editorial change effective 2022-10-25 run 6	T.D. 9965, 87 FR 52645, Aug. 26, 2022	View · Redline (sign in)

Provision-level history (blame)