; and (2) in section 2704(f) ( 42 U.S.C. 300gg–3(f) ), by adding at the end the following: (4) Public health emergencies If the Secretary declares a public health emergency under section 319, group health plan, and a group health insurance issuer offering group health insurance coverage in connection with a group health plan, shall permit an employee who is eligible, but not enrolled, for coverage under the terms of the plan or coverage (or a dependent of such an employee if the dependent is eligible, but not enrolled, for coverage under such terms) to enroll for coverage under the terms of the plan or coverage during the special enrollment period required under section 2702(b)(2) of the Public Health Service Act ( 42 U.S.C. 300gg–1(b)(2) ). . (b) ERISA Section 701(f) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1181(f) ) is amended by adding at the end the following: (4) Public health emergencies If the Secretary of Health and Human Services declares a public health emergency under section 319 of the Public Health Service Act ( 42 U.S.C. 247d ), a group health plan, or a health insurance issuer offering group health insurance coverage in connection with such a plan, shall permit an employee who is eligible, but not enrolled, for coverage under the terms of the plan or coverage (or a dependent of such an employee if the dependent is eligible, but not enrolled, for coverage under such terms) to enroll for coverage under the terms of the plan or coverage during the special enrollment period required under section 2702(b)(2) of the Public Health Service Act ( 42 U.S.C. 300gg–1(b)(2) ). . (c) IRC Section 9801(f) of the Internal Revenue Code of 1986 ( 26 U.S.C. 9801(f) ) is amended by adding at the end the following new paragraph: (4) Public health emergencies If the Secretary of Health and Human Services declares a public health emergency under section 319 of the Public Health Service Act ( 42 U.S.C. 247d ), a group health plan shall permit an employee who is eligible, but not enrolled, for