by adding at the end the following new paragraph: (21) Treatment of ambulance service providers as providers of services for certain purposes (A) Provider Reimbursement Review Board For purposes of section 1878, an ambulance service provider (as defined in paragraph (19)(E)) shall be treated as a provider of services. (B) Establishment of conditions of participation An ambulance service provider— (i) for purposes of section 1865(a)(1), shall be treated as a provider entity