N-2025-12: Calculating the qualifying payment amount in 2025

Notice 2025-12 provides the percentage increase for calculating the qualifying payment amounts for items and services furnished during 2025 for purposes of sections 9816 and 9817 of the Internal Revenue Code, sections 716 and 717 of the Employee Retirement Income Security Act of 1974, and sections 2799A–1 and 2799A–2 of the Public Health Service Act.

Notice 2025-12 will be in IRB: 2025–8, dated 2/18/2025.

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