---
kind: "section"
citation: "26 U.S.C. § 9823"
title: "26"
title_heading: "Internal Revenue Code"
number: "9823"
heading: "Air ambulance report requirements"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/9823"
units:
  - "Subtitle K — Group Health Plan Requirements"
  - "Chapter 100 — Group Health Plan Requirements"
  - "Subchapter B — Other Requirements"
---

# §9823. Air ambulance report requirements

- (a) **In general—** Each [group health plan](/usc/26/9832.md?p=a) shall submit to the Secretary, jointly with the Secretary of Labor and the Secretary of Health and Human Services—
  - (1) not later than the date that is 90 days after the last day of the first calendar year beginning on or after the date on which a final rule is promulgated pursuant to the rulemaking described in section 106(d) of the No Surprises Act, the information described in [subsection (b)](#b) with respect to such plan year; and
  - (2) not later than the date that is 90 days after the last day of the calendar year immediately succeeding the plan year described in [paragraph (1)](#a-1), such information with respect to such immediately succeeding plan year.
- (b) **Information described—** For purposes of [subsection (a)](#a), information described in this subsection, with respect to a [group health plan](/usc/26/9832.md?p=a) is each of the following:
  - (1) Claims data for air ambulance services furnished by providers of such services, disaggregated by each of the following factors:
    - (A) Whether such services were furnished on an emergent or nonemergent basis.
    - (B) Whether the provider of such services is part of a hospital-owned or sponsored program, municipality-sponsored program, hospital independent partnership (hybrid) program, independent program, or tribally operated program in Alaska.
    - (C) Whether the transport in which the services were furnished originated in a rural or urban area.
    - (D) The type of aircraft (such as rotor transport or fixed wing transport) used to furnish such services.
    - (E) Whether the provider of such services has a [contract](/usc/26/101.md?p=f-3-A) with the plan or issuer, as applicable, to furnish such services under the plan or coverage, respectively.
  - (2) Such other information regarding providers of air ambulance services as the Secretary may specify.

## Source credit

(Added Pub. L. 116–260, div. BB, title I, § 106(b)(3)(A), Dec. 27, 2020, 134 Stat. 2854.)

## Notes

### Editorial Notes

### References in Text

Section 106(d) of the No Surprises Act, referred to in subsec. (a)(1), is section 106(d) of div. BB of Pub. L. 116–260, which is set out as a note under section 300gg–118 of Title 42, The Public Health and Welfare.