; (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) Application The provisions of this section shall be applied by the Secretary of Health and Human Services, Secretary of Labor, and Secretary of the Treasury to group health plans and health insurance issuers offering group or individual health insurance coverage as if included in the provisions of part A of title XXVII of the Public Health Service Act, part 7 of the Employee Retirement Income Security Act of 1974, and subchapter B of chapter 100 of the Internal Revenue Code of 1986, as applicable. (c) 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)