The paper which I'm reading mentions the following:
The Hamiltonian,
$$ \frac{\varepsilon}{2}\sigma_z + \sum_k \omega_k b_k^\dagger b_k + \sum_k (\sigma^+ g_k^* b_k + \sigma^- g_k b_k^\dagger), $$
is the same as the Hamiltonian:
$$ \frac{\varepsilon}{2}\sigma_z + \sum_k \omega_k b_k^\dagger b_k + \sigma_x \sum_k (g_k^* b_k + g_k b_k^\dagger), $$
except that the non-rotating wave approximation terms have been dropped.
With non-rotating wave approximation terms now included, we get:
$$ \frac{\varepsilon}{2}\sigma_x + \sum_k \omega_k b_k^\dagger b_k + \sigma_z \sum_k (g_k^* b_k + g_k b_k^\dagger). $$
I'm not sure what's the (non-) rotating wave approximation (RWA) and how it gives the second and the third Hamiltonians under the given conditions. I do get that we'll get the Hamiltonians in the second and the third equations by applying the relevant rotation operators.
If someone could provide the details, especially where the RWA is made and when are where are the non-RWA