The provisions of sections 2726 of the Public Health Service Act (
42 U.S.C. 300gg–26), 712 of the Employee Retirement Income Security Act of 1974 (
29 U.S.C. 1185a), and 9812 of the Internal Revenue Code of 1986 shall apply to benefits for mental health or substance use disorder services furnished via telehealth in the same manner as such provisions apply to benefits for mental health or substance use disorder services that are furnished in-person.