appears, and (2) in subparagraph (B), by inserting and (iii) after clause (ii) in clause (i), by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and , and by inserting after clause (ii) the following new clause: (iii) in the case of the dollar amount in subsection (c)(1)(D)(ii)(II) for taxable years beginning in calendar years after 2020, calendar year 2019 . ”. (d) Reporting of direct primary care service arrangement fees on w–2 Section 6051(a) of such Code is amended by striking and at the end of paragraph (16), by striking the period at the end of paragraph (17) and inserting , and , and by inserting after paragraph (17) the following new paragraph: (18) in the case of a direct primary care service arrangement (as defined in section 223(c)(1)(D)(ii)) which is provided in connection with employment, the aggregate fees for such arrangement for such employee. . (e) Effective date The amendments made by this section shall apply to months beginning after December 31, 2019, in taxable years ending after such date. 4404. Increasing Medicare telehealth flexibilities during emergency period Section 1135 of the Social Security Act ( 42 U.S.C. 1320b–5 ) is amended— (1) in subsection (b)(8), by striking to an individual by a qualified provider (as defined in subsection (g)(3)) and all that follows through the period and inserting , the requirements of section 1834(m).