1. COVID–19-Related Delay Regarding Annual Limitation on Cost-Sharing for Group Health Plans and Individual and Small Group Health Insurance Coverage
For a plan or policy year that begins on or after January 1, 2020, and prior to the first calendar year that begins on or after the date that is twelve months after the end of the public health emergency first declared by the Secretary of Health and Human Services on January 27, 2020, with respect to the 2019 Novel Coronavirus—
section 156.130(h) of title 45, Code of Federal Regulations, as published in the Federal Register on May 14, 2020, shall not apply; and
with respect to a group health plan or an issuer of individual or small group health insurance coverage (as such terms are defined in section 2791 of the Public Health Service Act (42 U.S.C. 300gg–91)), the Secretary of the Treasury, the Secretary of Labor, and the Secretary of Health and Human Services shall enforce section 156.130(h) of title 45, Code of Federal Regulations, as published in the Federal Register on April 25, 2019, and in effect on October 1, 2019.