; and (B) in paragraph (2)— (i) in subparagraph (B), by striking A reduction and inserting Subject to subparagraph (F), a reduction ; (ii) in subparagraph (D), by striking The substitution and inserting Subject to subparagraph (F), the substitution ; (iii) in subparagraph (E), by inserting after Subject to the following: subparagraph (F) and ; and (iv) by adding at the end the following new subparagraph: (F) Elimination of cost-sharing for drugs intended to treat COVID–19 Coverage that is in accordance with section 1860D–2(b)(8). . (c) LIS eligibility Section 1860D–14(a)(3)(C)(i) of the Social Security Act ( 42 U.S.C. 1395w–114(a)(3)(C)(i) ) is amended by inserting and any amounts received from a State as unemployment benefits after furnished in kind . (d) Implementation Notwithstanding any other provision of law, the Secretary of Health and Human Services may implement the amendments made by this section by program instruction or otherwise. 106. Medicare special enrollment period for individuals residing in COVID–19 emergency areas (a) In general Section 1837(i) of the Social Security Act ( 42 U.S.C. 1395p(i) ) is amended by adding at the end the following new paragraph: (5) (A) In the case of an individual who— (i) is eligible under section 1836 to enroll in the medical insurance program established by this part; (ii) has elected not to enroll (or to be deemed enrolled) under such section during an enrollment period