; or (B) a State emergency that is declared with respect to COVID–19 or any other coronavirus with pandemic potential. (b) Emergency Medicaid for individuals with suspected COVID–19 infections For purposes of applying section 1903(v)(3) of the Social Security Act ( 42 U.S.C. 1396b(v)(3) ) to a State, for any period during which an emergency described in subsection (a)(2) exists in the State, the term emergency medical condition (as defined in such section) shall include, with respect to an individual, any concern that the individual may have contracted COVID–19. (c) Treatment of assistance and services provided For any period during which a coronavirus public health emergency or an emergency described in subsection (a)(2)(B) is in effect— (1) the value of assistance or services provided to any person under a program with respect to which the a coronavirus response law establishes or expands eligibility or benefits shall not be considered income or resources; and (2) (A) any medical coverage or services provided to an individual under subsection (v) of section 1903 of the Social Security Act ( 42 U.S.C. 1396b ) shall be considered treatment for an emergency medical condition (as defined in subsection (v)(3) of such section) for any purpose under any Federal, State, or local law, including law relating to taxation, welfare, and public assistance programs; (B) a participating State or political subdivision of a State shall not decrease any assistance otherwise provided to an individual because of the receipt of benefits under the Social Security Act ( 42 U.S.C. 301 et seq.)