; and (B) the 60 days immediately following the date of the end of the COVID–19 emergency period. (5) The term COVID–19 emergency period means the emergency period described in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b-5(g)(1)(B) ). 106. Tolling of deadlines relating to claims for benefits administered by Secretary of Veterans Affairs (a) Required tolling With respect to claims and appeals made by a claimant, the covered period shall be excluded in computing the following: (1) In cases where an individual expresses an intent to file a claim, the period in which the individual is required to file the claim in order to have the effective date of the claim be determined based on the date of such intent, as described in section 3.155(b)(1) of title 38, Code of Federal Regulations. (2) The period in which the claimant is required to take an action pursuant to section 5104C of title 38, United States Code. (3) The period in which the claimant is required to appeal a change in service-connected or employability status or change in physical condition described in section 5112(b)(6) of such title. (4) The period in which an individual is required to file a notice of appeal under section 7266 of such title. (5) Any other period in which a claimant or beneficiary is required to act with respect to filing, perfecting, or appealing a claim, as determined appropriate by the Secretary of Veterans Affairs. (b) Use of postmark dates With respect to claims filed using nonelectronic means and appeals made during the covered period, the Secretary of Veterans Affairs and the Court of Appeals for Veterans Claims, as the case may be, shall administer the provisions of title 38, United States Code, as follows: (1) In section 5110— (A) in subsection (a)— (i) in paragraph (1), by substituting the earlier of the date of receipt of application therefor and the date of the postmark or other official proof of mailing date of the application therefor for the date of receipt of application therefor