FAQ explains changes to COVID-19 coverage, payment requirements

April 24, 2023

The IRS and the departments of Labor and Health and Human Services have jointly issued a FAQ webpage to clarify how the COVID-19 coverage and payment requirements under the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief and the Economic Security (CARES) Act will change when the public health emergency officially ends.

Based on current COVID-19 trends, the Department of Health and Human Services is planning for the COVID-19 health emergency to end on May 11. Once it ends, COVID-19 coverage and payment requirements will change.

Under the FFCRA and the CARES Act, plans and issuers are not required to provide coverage for items and services related to diagnostic testing for COVID-19 received after the end of the emergency. If they provide such coverage, they may impose cost-sharing requirements, prior authorization or other medical management requirements for the items and services. Learn more.

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