General of the Department of Health and Human Services $10,000,000 for fiscal years 2021 through 2023 for purposes of conducting audits and other oversight activities with respect to payments made under section 1834(m) of the Social Security Act ( 42 U.S.C. 1395m(m) ). 9009. Telehealth resources Not later than 6 months after the last day of the emergency period described in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b–5(g)(1)(B) ), the Secretary of Health and Human Services shall develop and make available to physicians (as defined in section 1861(r) of such Act ( 42 U.S.C. 1395x(r) )) and practitioners (as defined in section 1834(m)(4)(E) of such Act ( 42 U.S.C. 1395m(m)(4)(E) )) educational resources and training sessions on requirements relating to the furnishing of telehealth services under section 1834(m) of such Act ( 42 U.S.C. 1395m(m) ). B Protecting Access to Innovation During COVID–19 9011. Authorizing the extension of pass-through status under the Medicare program for certain drugs and devices impacted by COVID–19 Section 1833(t)(6) of the Social Security Act ( 42 U.S.C. 1395l(t)(6) ) is amended by adding at the end the following new subparagraph: (K) Authority to extend pass-through status for certain drugs and devices impacted by COVID–19 (i) In general Notwithstanding the preceding provisions of this paragraph, in the case of an eligible drug or device (as defined in clause (iv)), if the Secretary determines, prior to or on the date of the expiration of pass-through status for such drug or device (or, in the case of such a drug or device whose pass-through status expired before the date of the enactment of this subparagraph, not later than 30 days after such date), that the cost of such drug or device is unable to be accurately calculated due to the effects of COVID–19, the Secretary may extend the pass-through status of such eligible drug or device in accordance with clause (ii). (ii) Extension The Secretary may extend the pass-through status of an eligible drug or device