with the Advisory Committee on Immunization Practices and Centers for Medicare & Medicaid Services, shall develop and distribute to health care providers and State education agencies guidance to provide health counseling services with respect to a vaccine licensed under section 351 of the Public Health Service Act ( 42 U.S.C. 262 ) for the prevention, mitigation, or treatment of COVID–19. (b) Content The guidance developed pursuant to subsection (a) shall— (1) be aligned with evidence-based practices