Technical Guidance


Revenue Procedure 2022-11 provides the indexing factor 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, 2022, and before Jan. 1, 2023. Temporary regulations, jointly issued with the Departments of Health and Human Services and Labor and the Office of Personnel Management in July 2021, provide the methodology for calculating the QPA, which is generally the plan’s median contracted rate for the same or similar item or service, indexed for inflation. Those temporary regulations provide that the Department of the Treasury and IRS will identify the annual indexing factor in guidance, rounded to 10 decimal places. Revenue Procedure 2022-11 will appear in IRB 2022-3, dated Jan. 8.

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