This bill, titled "Ally's Act," aims to significantly expand health insurance coverage by requiring group health plans and health insurance issuers to provide comprehensive benefits for hearing devices and systems. It amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code of 1986 to implement these new mandates. Specifically, the legislation mandates coverage for a wide range of items and services for qualifying individuals. This includes auditory implant devices such as cochlear and bone conduction implants, along with their external sound processors. Plans must also cover the maintenance, repair, and periodic upgrade or replacement (every five years) of these devices, as well as adhesive adapters and softband headbands. Beyond the devices themselves, the bill requires coverage for essential related services. These include a comprehensive hearing assessment , preoperative medical assessments, surgery, and both postoperative medical and audiological visits for activation and fitting. Furthermore, plans must cover necessary aural rehabilitation and treatment services. The bill stipulates that financial requirements and treatment limitations for these benefits must be no more restrictive than those applied to substantially all other medical and surgical benefits, and plans cannot deny coverage if a physician or qualified audiologist determines the services are medically necessary. These provisions will apply to plan years beginning on or after January 1, 2026, and extend to grandfathered health plans.