and are effective with respect to a health insurance issuer that offers group health insurance coverage. (B) Parity in mental health or substance use disorder benefits The financial requirements and treatment limitations applicable to coverage of mental health or substance use disorder services provided under the State plan or under a waiver of such plan through a medicaid managed care organization, a prepaid inpatient health plan (as defined by the Secretary), a prepaid ambulatory health plan (as defined by the Secretary), or a primary care case manager under section 1905 (consistent with section 1905(t)(2)), shall comply with the requirements of section 2726(a) of the Public Health Service Act in the same manner as such requirements or limitations apply to a group health plan under such section. (C) Deemed compliance In applying subparagraphs (A) and (B) with respect to requirements under paragraph (8) of section 2726(a) of the Public Health Service Act, a medicaid managed care organization, a prepaid inpatient health plan (as defined by the Secretary), a prepaid ambulatory health plan (as defined by the Secretary), or a primary care case manager under section 1905 (consistent with section 1905(t)(2)) shall be treated as in compliance with such requirements if the medicaid managed care organization, prepaid inpatient health plan, prepaid ambulatory health plan, or primary care case manager under section 1905 is in compliance with subpart K of part 438 of title 42, Code of Federal Regulations, and section 438.3(n) of such title, or any successor regulation. . (c) Effective date (1) In general Except as provided in paragraph (2), the amendments made by subsections (a) and (b) shall take effect on the first day of the first calendar quarter that begins on or after the date that is 3 years after the date of enactment of this Act. (2) Delay if state legislation needed In the case of a State plan for medical assistance under title XIX of the Social Security Act ( 42 U.S.C. 1396 et seq. ) which the Secretary of