26 CFR § 54.9816-1T - Basis and scope (temporary).

---
identifier: "/us/cfr/t26/s54.9816-1T"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.9816-1T - Basis and scope (temporary)."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.9816-1T"
section_name: "Basis and scope (temporary)."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "54"
part_name: "PENSION EXCISE TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
cfr_part: "54"
---


# 54.9816-1T Basis and scope (temporary).

(a) *Basis.* This section and §§ 54.9816-2T through 54.9816-8T, 54.9817-1T, 54.9817-2T, and 54.9822-1T 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. This part also establishes an independent dispute resolution process and standards for certifying independent dispute resolution entities.

[T.D. 9955, 86 FR 56099, Oct. 7, 2021]