; and (2) make available business interruption insurance coverage for insured losses that does not differ materially from the terms, conditions, amounts, limits, deductibles, or self-insured retentions and other coverage grants, limitations, and exclusions applicable to losses arising from events other than public health emergencies. (d) State Residual Market Insurance Entities (1) In general The Secretary shall issue regulations, as soon as practicable after the date of enactment of this Act, that apply the provisions of this Act to State residual market insurance entities and State workers' compensation funds. (2) Treatment of certain entities For purposes of the regulations issued pursuant to paragraph (1)— (A) a State residual market insurance entity that does not share its profits and losses with private sector insurers shall be treated as a separate insurer