S. 1460 — Preserving Patient Access to Accountable Care Act

This section extends additional incentive payments under Medicare Part B to eligible professionals (e.g., physicians) who furnish services through eligible alternative payment models (APMs, i.e., value-based arrangements such as accountable care organizations that bear financial risk or meet other criteria) by revising the payment percentage and dates in SSA §1833(z) as follows: (1) extending payments equal to 1.88% of payments under the physician fee schedule through 2027 (from 2026) and providing for 3.53% specifically for 2027; (2) shifting the dates for determining payment amounts based on specified thresholds from 2026 to 2027 and from 2027 to 2028; and (3) extending the years eligible for such payments from through 2026 to through 2027. This section also makes conforming amendments to SSA §1848(q)(1)(C)(iii) to extend the APM participation exception to the Merit-based Incentive Payment System (MIPS) from 2026 to 2027 and from 2027 to 2028.