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

---
identifier: "/us/cfr/t26/s54.9825-1T"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.9825-1T - Basis and scope (temporary)."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.9825-1T"
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"
---


# 54.9825-1T 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]