New answers on COVID relief

The Internal Revenue Service, along with the Departments of Labor and Health and Human Services, has issued two new additions to frequently asked questions about how COVID-19-related relief measures will change when the officially declared public health emergency ends.

Based on current trends, the Department of Health and Human Services plans for the federal PHE, which began three years ago, to end on May 11.

The additions, Part 58 and Part 59 of the FAQs, clarify how coverage and payment requirements under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief and Economic Security Act will change.

Under the FFCRA and the CARES Act, health care plans and issuers are not required to provide coverage for items and services related to diagnostic testing for COVID-19 that are furnished after the end of the PHE. If they provide such coverage, they may impose cost-sharing requirements, prior authorization or other requirements.

Part 58 also addresses questions concerning rapid coverage of preventive services and vaccines for the coronavirus; extension of certain timeframes for employee benefit plans subject to ERISA and the Tax Code, participants and beneficiaries affected by the COVID-19 outbreak; special enrollment in group health plan and group or individual health insurance coverage after loss of eligibility for Medicaid or Children's Health Insurance Program coverage or after becoming eligible for premium assistance under Medicaid or CHIP; and benefits for COVID testing and treatment and health savings accounts and high-deductible health plans.

coronavirus-testing-site-berkeley.jpg
A medical worker administers a COVID-19 test at a testing site in Berkeley, California.
David Paul Morris/Bloomberg

Questions in Part 59 include HDHPs and a safe harbor for preventive care and the Federal Employees Health Benefits Program.

Previously issued FAQs are also on the Center for Medicare and Medicaid's Fact Sheets & Frequently Asked Questions (FAQs) webpage.

For reprint and licensing requests for this article, click here.
Tax IRS Health insurance COVID-19
MORE FROM ACCOUNTING TODAY