On January 30, 2023, the White House announced its intent to end both the National Emergency and the Public Health Emergency (PHE) related to COVID-19. Both emergency declarations will expire on May 11, 2023.

Public Health Emergency

• The PHE related to COVID-19 was originally declared effective January 27, 2020 and has been renewed every 90 days since that time.
• Under the Families First Coronavirus Response Act (FFCRA) and Coronavirus Aid, Relief, and Economic Security Act (CARES Act), group health plans were required to cover COVID-19 testing and related services, as well as COVID-19 vaccines – whether in- or out-of-network – without cost sharing for the duration of the PHE.
• While the requirements to cover COVID-19 testing and out-of-network vaccines without cost-sharing will expire when the PHE ends, plans will continue to be required to fully cover in-network COVID-19 vaccines under the preventive care mandate of the Public Health Services Act.
• The PHE also impacts Colorado employers’ obligation to provide public health emergency leave (PHEL). Colorado’s PHEL law requires employers to provide up to 80 hours of paid leave when a public health emergency declaration is in effect, whether from the state or federal government. The Colorado Department of Labor and Employment has not yet updated its website to address the end of the federal PHE; if the state does not extend its own PHE declaration beyond May 11, 2023, then the PHEL obligation in Colorado will expire four weeks later.
• The Department of Health and Human Services has released a Public Health Emergency Transition Roadmap to provide further information on the impact of the end of the PHE.

National Emergency

• A Joint Notice issued in 2020 by the Internal Revenue Service and Employee Benefits Security Administration established the “Outbreak Period” during which certain timeframes and deadlines were to be disregarded by group health plans. Later guidance clarified that a one-year tolling of deadlines covered by the Outbreak Period was to apply to each individual situation/deadline, on an ongoing basis, until 60 days following the expiration of the National Emergency.
• Deadlines tolled under the Outbreak Period include:
  • HIPAA special enrollment periods
  • COBRA notice, election, and premium grace periods
  • Deadlines for ERISA health and welfare plans to file claims, appeals, and external review requests
• With the end of the National Emergency on May 11, 2023, the Outbreak Period will end on July 10, 2023.
• Per individual situation, the deadline tolling under the Outbreak Period will end on the earlier of:
  • One year from the date the individual was first eligible for relief
  • July 10, 2023
• It is important to note that the tolling of deadlines is, essentially, a “stopping of the clock” for the specified period. When the deadline tolling ends, the clock “restarts” and the deadline begins to run as it would have if relief had not been available. In other words, the end date of the Outbreak Period is not necessarily the deadline for the event that was subject to relief.
• The table below provides examples of how the Outbreak Period would impact individuals experiencing a QLE with a 60-day period to request mid-year enrollment, depending upon the date of the QLE:

QLE Date	Tolling Period Start	Tolling Period End	QLE Enrollment Deadline
February 1, 2022	February 1, 2022	January 31, 2023	April 2, 2023
July 1, 2022	July 1, 2022	June 30, 2023	August 29, 2023
March 10, 2023	March 10, 2023	July 10, 2023	September 8, 2023
July 15, 2023	N/A	N/A	September 13, 2023

• Plan sponsors should ensure that they are prepared to resume compliance with the normal schedule of deadlines and requirements for the events that were subject to Outbreak Period relief.