HIPAA
Health benefits coverage provided under section 1397aa(a)(1) of this title (and coverage provided under a waiver under section 1397ee(c)(2)(B) of this title ) shall be treated as creditable coverage for purposes of part 7 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 [ 29 U.S.C. 1181 et seq.], title XXVII of the Public Health Service Act [ 42 U.S.C. 300gg et seq.], and subtitle K of the Internal Revenue Code of 1986.