On June 26, the Internal Revenue Service (IRS) issued a document clarifying the rule it issued in December 2014 which limits tax-exempt hospitals' collection practices and requires hospital financial assistance policies to include lists of providers delivering care and whether those providers are covered by the policy.

After a request from the AHA and the Association of American Medical Colleges to remove the provider list requirement because of its confusing wording and the burden it places on providers, the IRS has released the clarification in an effort to make the rule easier for providers to follow.