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.