as added by section 101(e)(2) of the Medicare Access and CHIP Reauthorization Act of 2015 ( Public Law 114–10 ), in making payments for items and services (including prescription drugs) furnished under Medicare part E plans. The payment rates under such alternative payment models shall comply with the requirement for negotiated rates under subsection (e)(2). (g) Prescription drugs The Secretary shall apply the provisions of part E of title XI to prescription drugs under Medicare part E plans in the same manner as such provisions apply with respect to selected drugs under part E of title XI. (h) Appropriations (1) Start up funding For purposes of establishing the Medicare part E plans, there is appropriated to the Secretary, out of any funds in the Treasury not otherwise obligated, $2,000,000,000, for fiscal year 2025. (2) Initial reserves There is appropriated to the Secretary, out of any funds in the Treasury not otherwise obligated, such sums as may be necessary, based on projected enrollment in the Medicare part E plans in the first plan year in which such plans are offered, to provide reserves for the purpose of paying claims filed during the initial 90-day period of such plan year. (3) Clarification Any provision of law restricting the use of Federal funds with respect to any reproductive health service shall not apply to funds appropriated under paragraph (1) or (2). (i) Health insurance issuer With respect to any Medicare part E plan, the Secretary shall be considered a health insurance issuer, within the meaning of section 2791(b) of the Public Health Service Act ( 42 U.S.C. 300gg–91(b) ). . (b) Application of excise tax for noncompliance with negotiation requirements Section 5000D(e)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: Such term shall apply to any drug treated in the same manner as a drug described in the preceding sentence by reason of section 2201(g) of the Social Security Act. . 3. Notice and navigator referral for employees under the