(a) Section 139D of the Internal Revenue Code, relating to Indian health care benefits, as added by Section 9021 of the Patient Protection and Affordable Care Act (Public Law 111-148), shall apply, except as otherwise provided.
(b) This section shall apply to benefits and coverage provided after March 23, 2010.
(c) This section shall not be construed to create an inference with respect to the exclusion from gross income of either of the following:
(1) Benefits provided by an Indian tribe or tribal organization that are not within the scope of this section.
(2) Benefits provided prior to the effective date of the act adding this section.