The IRS issued a notice providing 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 is the basis for determining individual cost sharing for items and services covered by the balance-billing protections in the No Surprises Act, under certain circumstances. [Notice 2025-65, 2025-47 I.R.B. 717 (Nov. 13, 2025)]
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