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The Affordable Care Act created an annual fee on certain health insurance providers beginning in 2014. On Nov. 26, 2013, the Treasury Department and IRS issued final regulations on this annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks.
Section 4531 ( b ) ( 2 ) of the Balanced Budget Act ( BBA ) of 1997 added a new section 1834 ( l ) to the Social Security Act which mandated the implementation of a national fee schedule for ambulance services furnished as a benefit under Medicare Part B. The fee schedule is effective for claims with dates of service on or after April 1 , 2002 , and ...