apply. (4) Certain terms Any term used in this section which is also used in chapter 21 of such Code shall have the same meaning as when used in such chapter. (f) Regulations The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including— (1) regulations or other guidance (prescribed after consultation with the Secretary of Health and Human Services) which identify specific items and services which are considered for purposes of subsection (d)(1) to be for the treatment of COVID–19 or a related condition