; and (2) the treatment limitations (as defined in such section) applicable to such item or service are no more restrictive than the predominant treatment limitations applied to substantially all medical and surgical benefits covered by the plan or coverage (as applicable), and that there are no separate treatment limitations that are applicable only with respect to such item or service. (c) Prohibition on review of medical necessity A group health plan and a health insurance issuer offering group health insurance coverage may not deny or otherwise limit coverage of any item or service described in subsection (a) furnished to a qualifying individual on the basis of a review of the medical necessity of such item or service by such plan or issuer. (d) Qualifying individual defined For purposes of this section, the term qualifying individual means an individual that a physician (as defined in section 1861(r) of the Social Security Act) or qualified audiologist (as defined in section 1861(ll)(4)(B) of such Act) determines meets an indication (including unilateral or bilateral hearing loss) for an auditory implant device and external sound processor described in subsection (a)(1). . (2) 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. Coverage of hearing devices and systems. . (c) IRC (1) In general Subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9826. Coverage of hearing devices and systems (a) In general A group health plan shall at a minimum provide coverage for the following items and services furnished to a qualifying individual (as defined in subsection (d)): (1) Auditory implant devices (including auditory osseointegrated (bone conduction) implants and cochlear implants) and external sound processors. (2) The maintenance of auditory implant devices and