; (D) not impose any requirement under such plan or coverage that such provider have a prior relationship with such individual; and (E) not restrict the ability of any health care provider with a contractual relationship for furnishing an eligible service under such plan or coverage from furnishing such service via a qualifying telecommunications system, and shall not establish incentives or penalties under such plan or coverage for receiving such an eligible service from such a provider via such a system; and (2) may waive any cost-sharing requirement (including application of a deductible, copayment, or coinsurance) for an item or service furnished for purposes of diagnosing or treating COVID-19, including any such service that is an eligible service furnished via a qualifying telecommunications system. (b) Definitions In this section: (1) Eligible service The term eligible service means, with respect to a group health plan and a health insurance issuer offering group or individual health insurance coverage, a service— (A) for which benefits are provided under such plan or such coverage when such service is furnished in-person; (B) that is medically necessary (as determined by the health care provider furnishing such service); and (C) that is able to be safely and effectively furnished via a telecommunications system. (2) Qualifying telecommunications system The term qualifying telecommunications system means a telecommunications system that includes, at a minimum, audio capabilities permitting two-way, real-time interactive communication between the individual receiving an eligible service via such system and the health care provider furnishing such system, including a telephone, videoconferencing system, internet communications system, streaming media communications system, and such other system as specified by the Secretary of Health and Human Services. . (b) Application The amendment made by subsection (a) shall apply with respect to plan years beginning on or after January 1, 2021.