apply to a penalty or proceeding under subsection (a) or (b) of such section. (d) Funding The Secretary shall provide for the transfer to the Centers for Medicare & Medicaid Program Management Account from the Federal Hospital Insurance Trust Fund and the Federal Supplementary Trust Fund (in such portions as the Secretary determines appropriate) $100,000,000 for purposes of carrying out this section. (e) Report Not later than 3 years after the date of the enactment of this Act, the Inspector General of the Department of Health and Human Services shall submit to Congress a report containing an analysis of amounts paid pursuant to subsection (a)(1) compared to amounts paid to the Secretary pursuant to subsection (c). (f) Implementation Notwithstanding any other provision of law, the Secretary may implement the provisions of this section by program instruction or otherwise. 70203. Medicare sequester delay During the period beginning on May 1, 2020, and ending on such date the emergency period described in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b–5(g)(1)(B) ) ends, the Medicare program under title XVIII of the Social Security Act ( 42 U.S.C. 1395 et seq.) shall be exempt from reduction under any sequestration order issued pursuant to section 254 of the Balanced Budget and Emergency Deficit Control Act of 1985 before, on, or after the date of enactment of this Act. 70204. Enhancing Medicare telehealth services for federally qualified health centers and rural health clinics during the emergency period Section 1834(m) of the Social Security Act ( 42 U.S.C. 1395m(m) ) is amended— (1) in the first sentence of paragraph (1), by striking The Secretary and inserting Subject to paragraph (8), the Secretary