; and (2) in the case that such plan or coverage will waive such restrictions during such period with respect to such an individual, that contains information on how such an individual may obtain such a refill. (b) Emergency area; emergency period For purposes of this section, an emergency area is a geographical area in which, and an emergency period is the period during which, there exists— (1) an emergency or disaster declared by the President pursuant to the National Emergencies Act or the Robert T. Stafford Disaster Relief and Emergency Assistance Act; and (2) a public health emergency declared by the Secretary pursuant to section 319. . (c) IRC (1) In general Subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9816. Provision of prescription drug refill notifications during emergencies (a) In general A group health plan that provides benefits for prescription drugs under such plan shall provide to each individual enrolled under such plan who resides in an emergency area during an emergency period, not later than 5 business days after the date of the beginning of such period with respect to such area (or, the case of the emergency period described in section 70305(d)(2) of the Take Responsibility for Workers and Families Act, not later than 5 business days after the date of the enactment of this section), a notification— (1) of whether such plan will waive, during such period with respect to such an individual, any time restrictions under such plan on any authorized refills for such drugs to enable such refills in advance of when such refills would otherwise have been permitted under such plan; and (2) in the case that such plan will waive such restrictions during such period with respect to such an individual, that contains information on how such an individual may obtain such a refill. (b) Emergency area