Section 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