In general— In carrying out regulations providing for the replacement of
ICD–9 with
ICD–10 as a standard for code sets under section 1173(c) of the Social Security Act (
42 U.S.C. 1320d–2(c)) and section 162.1002 of title 45, Code of Federal Regulations, the Secretary of Health and Human Services shall provide for a 2-year grace period during which physicians and other health care providers submitting claims and other documents using
ICD–10 are not penalized for errors, mistakes, and malfunctions relating to the transition to such code set.