IRS Internal Revenue Bulletin: I.R.B. 2025-47 Released

Nov. 14, 2025, 5:12 PM UTC

The IRS has published its Internal Revenue Bulletin and notice, which provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or after Jan. 1, 2026, and before Jan. 1, 2027. The QPA serves as the basis for determining individual cost-sharing for items and services covered by the balance-billing protections in the No Surprises Act (NSA), under specific circumstances. The QPA for a given calendar year is based on information regarding median rates for certain items and services from prior years and ...

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