; medical management A group health plan or health insurance issuer offering group health insurance coverage shall not impose any utilization control policies or procedures (as defined by the Secretary), including prior authorization requirements, with respect to opioid overdose reversal agents covered under the plan or coverage. Such a plan or issuer may apply medical management practices in providing the benefits described in subsection (a). (c) Definition In this section, the term opioid overdose reversal agent means a drug or biological product approved by the Food and Drug Administration for one of the following uses (or a similar use): (1) Complete or partial reversal of opioid depression, including respiratory depression, induced by opioids. (2) Emergency treatment of a known or suspected opioid overdose, as manifested by respiratory or central nervous system depression. . (B) Clerical amendment The table of contents in section 1 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1001 et seq. ) is amended by inserting after the item relating to section 725 the following new item: Sec. 726. Limitations on cost-sharing for opioid overdose reversal agents. . (3) Internal Revenue Code of 1986 (A) In general Subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following: 9826. Limitations on cost-sharing for opioid overdose reversal agents (a) In general A group health plan shall provide coverage for, and shall not impose any cost-sharing requirement under the plan with respect to at least one formulation of an opioid overdose reversal agent. (b) Utilization control policies