of Secretary The Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle. (2) General rules Except as otherwise provided in this paragraph, the rules and methods established under paragraph (1) may be similar to the rules of part III of subchapter A of chapter 11 (other than the rules of sections 2031(c), 2032A, 2035, and 2044). 2903. Special rules (a) Married individuals The Secretary shall by regulations establish rules for the application of this subtitle to married individuals. (b) Deceased individuals In the case of any individual who dies during the period described in section 2901(a), section 2901(a) shall be applied by substituting the date of the individual's death for December 31, 2020 . (c) Anti-Abuse rules The Secretary shall prescribe such rules as necessary to prevent the avoidance of the purposes of this section, including through the use of trusts. . (b) No deduction from income taxes Section 275 is amended by inserting after paragraph (6) the following new paragraph: (7) Taxes imposed by chapter 18. . (c) Clerical amendment The table of subtitles is amended by inserting after the item relating to subtitle B the following new item: Subtitle B–1—Pandemic wealth tax . II Reimbursements for certain costs of health care items and services including prescription drugs furnished during public health emergency 201. Reimbursements for certain costs of health care items and services including prescription drugs furnished during public health emergency (a) In general During the 1-year period that begins on the date of enactment of this Act, the Secretary shall make payments to qualified providers with respect to applicable health care items and services as defined in subsection (b) that are furnished to an applicable individual in an amount equal to— (1) in the case of any portion of such period in which an applicable individual is enrolled in a public or private health insurance plan, the amount of any cost sharing, including any deductibles,