EMPLOYEE PLANS, EXCISE TAX

REG-110878-24, page 1125. These proposed rules would amend the regulations regarding coverage of certain preventive services under section 2713 of the Public Health Service Act. The proposed rules also contain separate requirements applicable to coverage of contraceptive items that are preventive services. Specifically, these proposed rules would require plans and issuers to cover recommended over the-counter contraceptive items without requiring a prescription and without imposing cost-sharing requirements. In addition, the proposed rules would require plans and issuers to cover certain recommended contraceptive items that are drugs and drug

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led combination products without imposing cost sharing requirements, unless a therapeutic equivalent of the drug or drug-led combination product is covered without cost sharing. Finally, these proposed rules would amend the regulations implementing section 2715A of the Public Health Service Act and section 1311(e)(3) of the Affordable Care Act by adding a disclosure requirement pertaining to coverage and cost-sharing requirements for over-the-counter contraceptive items. These proposed rules would not modify Federal conscience protections related to contraceptive coverage for employers, plans, issuers, and providers.