; dependent coverage The provisions described in paragraphs (2)(A) and (2)(B) shall be treated as included— (I) with respect to group health plans (and health insurance coverage offered with respect to such plans), under subpart 2 of part A of title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg–11 et seq.) and subpart B of part 7 of subtitle B of title I of the Employee Retirement and Income Security Act of 1974 ( 29 U.S.C. 1181 et seq.); (II) also with respect to group health plans, under subchapter B of chapter 100 of the Internal Revenue Code of 1986; and (III) with respect to individual health insurance coverage, under subpart 2 of part B of title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg–15 et seq.). (ii) Remaining provisions The provision described in paragraph (2) (other than in subparagraph (A) or (B) of such paragraph) shall be treated as included— (I) with respect to group health plans (and health insurance coverage offered with respect to such plans), under subpart 1 of part A of title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg et seq.) and subpart A of part 7 of subtitle B of title I of the Employee Retirement and Income Security Act of 1974 ( 29 U.S.C. 1181 et seq.); (II) also with respect to group health plans, under subchapter A of chapter 100 of the Internal Revenue Code of 1986