; or (bb) is in the same practice (as determined by tax identification number) of a provider of services or supplier who furnished such an item or service to such individual during such period. . 3. Requiring parity in telehealth payments during the COVID–19 emergency Section 1834(m) of the Social Security Act ( 42 U.S.C. 1395m(m) ) is amended by adding at the end the following new paragraph: (9) Special rule for telehealth payment parity during the COVID–19 emergency In the case of a telehealth service furnished during the emergency period described in section 1135(g)(1)(B) for which payment may be made under this subsection (including any service for which payment may be so made due to application of a waiver made under section 1135(b)), the amount of such payment shall be equal to the amount that would have been paid for such service had such service been furnished in-person. .