; or (3) provide financial or other incentives to a physician or specialist to induce the physician or specialist to refrain from referring a participant or beneficiary for a secondary consultation that would otherwise be covered by the plan or coverage involved under subsection (d). . (b) Effective dates (1) In general The amendments made by this section shall apply with respect to plan years beginning on or after 90 days after the date of enactment of this Act. (2) Special rule for collective bargaining agreements In the case of a group health plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before the date of enactment of this Act, the amendments made by this section shall not apply to plan years beginning before the date on which the last collective bargaining agreements relating to the plan terminates (determined without regard to any extension thereof agreed to after the date of enactment of this Act). For purposes of this paragraph, any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any requirement added by this section shall not be treated as a termination of such collective bargaining agreement. 5. Amendments to the Internal Revenue Code of 1986 (a) In general Subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended— (1) in the table of sections, by inserting after the item relating to section 9813 the following: Sec. 9814. Required coverage for minimum hospital stay for mastectomies, lumpectomies, and lymph node dissections for the treatment of breast cancer and coverage for secondary consultations.