an employer with at least 100 employees. (4) Opt out for individuals enrolled under qualified health coverage (A) In general The mechanism provided under paragraph (1) shall provide, with respect to a plan year, for a process that enables individuals who are enrolled in qualified health coverage for such plan year to opt out of coverage under Medicare for America for such year. (B) Qualified health coverage defined For purposes of this section, the term qualified health coverage means coverage under any of the following: (i) For plan years 2022 and 2023: (I) Qualified employer coverage, as defined in section 124 of the Medicare for America Act. (II) Medical coverage under chapter 55 of title 10, United States Code, including coverage under the TRICARE program. (III) A health care program under chapter 17 or 18 of title 38, United States Code, as determined by the Secretary of Veterans Affairs, in coordination with the Secretary of Health and Human Services and the Secretary. (IV) The health benefit program under chapter 89 of title 5, United States Code. (V) Medical benefits and services provided by or through the Indian Health Service. (VI) The Medicaid program under title XIX of the Social Security Act. (VII) The CHIP program under title XXI of the Social Security Act. (ii) For plan years 2024 and 2025: (I) Coverage described in subclause (I), (II), (III), (IV), or (V) of clause (i). (II) Coverage described in subclause (VI) of clause (i), but only with respect to coverage that is not for individuals described in subclause (VIII) of section 1902(a)(10)(A)(i) or who are also enrolled for benefits under title XVIII. (iii) For each subsequent plan year, coverage described in subclause (I), (II), (III), (IV), or (V) of clause (i). (c) Waiver The Secretary shall establish a process under which the Secretary may grant waivers to States for additional time before populations described in a previous subsection of this section of such State are automatically enrolled under Medicare for America. 2203. Benefits (a) In