; (C) is engaged in caregiving for an individual who has a current or presumptive diagnosis of COVID-19 from a health care provider or is under quarantine as described in subparagraph (B); or (D) meets such other circumstances related to COVID-19 as the law of the State or the Secretary of the Treasury (in consultation with the Secretary of Health and Human Services and the Secretary of Labor) may provide. (d) Restriction on certain reimbursements A State may not treat an expenditure described in subsection (b)(2) with respect to a qualified paid leave program as an eligible State expenditure— (1) with respect to benefits paid by the State under such program as described in subparagraph (A) of such subsection, if the State, during the period described in subsection (b)(1) or during the 6-month period immediately following such period, restricts eligibility or reduces program benefits (including with respect to duration of leave, wage replacement rate, or maximum benefits or coverage) related to such program; and (2) with respect to benefits paid by a private employer or insurer as described in subparagraph (B) of such subsection, unless the private employer or insurer receiving reimbursement under such subsection provides assurances to the satisfaction of the State that— (A) the private employer or insurer has in effect procedures— (i) to determine whether a benefit is paid for circumstances related to COVID-19 that comply with the standard established in subsection (c)(3); and (ii) to report such determinations to the State