; and (ii) health insurance coverage offered in the large group market for an applicable plan year is an amount equal to the total premiums (including any premium subsidies under any governmental program), as defined by the Secretary, for such plan year, reduced by the administrative costs of the coverage for such plan year. (B) Applicable plan year The term applicable plan year means plan year 2020 or plan year 2021, as applicable. (e) Application (1) In general The provisions of subsection (c) shall be applied by the Secretary of Health and Human Services, the Secretary of Labor, and the Secretary of the Treasury to group health plans and health insurance issuers offering health insurance coverage in the large group market as if such subsection were included in the provisions of part A of title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg et seq.), part 7 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1181 et seq.), and subchapter B of chapter 100 of the Internal Revenue Code of 1986, as applicable. (2) Treatment for MLR Payments made under this section with respect to an applicable plan year to a self-insured group health plan or health insurance issuer offering health insurance coverage in the large group market shall for purposes of section 2718(b) of the Public Health Service Act ( 42 U.S.C. 300gg–18(b) ) be included in the calculation of the premium revenue with respect to such plan or issuer, respectively, and year. (f) Non-application The provisions of this section shall not apply with respect to— (1) any group health plan or group or individual health insurance coverage in relation to its provision of excepted benefits