; and (2) deem any entity, that was a covered entity for the most recent cost reporting period prior to the first date on which the COVID–19 public health emergency went into effect, as continuing to meet all requirements for being such a covered entity. (b) Extension The Secretary shall extend the application of paragraphs (1) and (2) of subsection (a) to any cost reporting period that is not described in such subsection if necessary to ensure that no entity loses eligibility status as a covered entity for any reason related to the COVID–19 public health emergency. (c) Definitions In this section: (1) Covered entity The term covered entity has the meaning given such term in section 340B(a)(4) of the Public Health Service Act ( 42 U.S.C. 256b(a)(4) ). (2) COVID–19 public health emergency The term COVID–19 public health emergency means the public health emergency declared by the Secretary of Health and Human Services under section 319 of the Public Health Service Act ( 42 U.S.C. 247d ) on January 31, 2020, with respect to COVID–19. 3. Waiver of certain requirements during national emergency Notwithstanding any other provision of law, during any portion of the national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID–19) beginning on or after the date of the enactment of this Act and ending on the earlier of the date on which such emergency declaration terminates or the date that is 180 days after such date of enactment, the Secretary shall— (1) waive any prior authorization requirements otherwise applicable under titles XVIII and XIX of the Social Security Act ( 42 U.S.C. 1395 et seq., 1396 et seq.) with respect to treatment and testing for COVID–19