; ; and (gg) by adding at the end the following new clauses: (iii) such cost-sharing requirement is calculated as if the contracted rate for such services if furnished by a participating provider or a participating emergency facility were equal to the recognized amount for such services; (iv) the health plan pays to such provider or facility, respectively, the amount by which the out-of-network rate for such services exceeds the cost-sharing amount for such services (as determined in accordance with clauses (ii) and (iii)); and (v) any deductible or out-of-pocket maximum that would apply if such services were furnished by a participating provider or a participating emergency facility shall be the deductible or out-of-pocket maximum that applies; and ; and (iii) by striking paragraph (2) and inserting the following new paragraph: (2) Audit process and rulemaking process for median contracted rates (A) Audit process (i) In general Not later than July 1, 2021, the Secretary, in coordination with the Secretary of the Treasury and the Secretary of Labor and in consultation with the National Association of Insurance Commissioners, shall establish through rulemaking a process, in accordance with clause (ii), under which health plans are audited by the Secretary to ensure that— (I) such plans are in compliance with the requirement of applying a median contracted rate under this section; and (II) that such median contracted rate so applied satisfies the definition under subsection (k)(8) with respect to the year involved. (ii) Audit samples Under the process established pursuant to clause (i), the Secretary— (I) shall conduct audits described in such clause of a sample of health plans