; popularly known as EMTALA), a health care provider is not required to furnish any items or services to an individual who has exhausted benefits under limited benefit insurance for a plan year without the individual (or another person on the individual’s behalf) providing for such advance or guarantee of payment for such items and services as may be arranged between the health care provider and the individual. 123. Ensuring access to short-term limited duration insurance Section 2791(b)(5) of the Public Health Service Act ( 42 U.S.C. 300gg–91(b)(5) ) is amended by inserting (as defined in the rule entitled Short-Term, Limited Duration Insurance (83 Fed. Reg. 38212 (August 3, 2018))) after short-term limited duration insurance . 124. Making telehealth flexibilities permanent Notwithstanding any other provision of law, in the case of any provision of section 1834(m) of the Social Security Act ( 42 U.S.C. 1395m(m) ) that would, absent this section, end on the last day of the emergency period described in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b–5(a)(1)(B) ) or December 1, 2024, such provision shall be deemed to continue to apply on or after such last day or such date (as applicable). C Health Insurance Tax Benefit 131. Health insurance tax benefit (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Health insurance tax credit (a) In general In the case of an individual who is a qualified resident, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the health credit amount of the taxpayer for the taxable year. (b) Health credit amount For purposes of this section— (1) In general The term health credit amount means the sum of the amounts determined under paragraph (2) with respect to all months of the taxpayer for the taxable year. (2) Monthly credit amount (A) In general Subject to paragraph (4), the