GAO STUDY AND REPORT.

SEC. 1899L. GAO STUDY AND REPORT.(a) Study.—The Comptroller General of the United States shall conduct a study regarding the health insurance tax credit allowed under section 35 of the Internal Revenue Code of 1986.(b) Report.—Not later than March 1, 2010, the Comptroller General shall submit a report to Congress regarding the results of the study conducted under subsection (a). Such report shall include an analysis of—(1) the administrative costs—(A) of the Federal Government with respect to such credit and the advance payment of such credit under section 7527 of such Code, and(B) of providers of qualified health insurance with respect to providing such insurance to eligible individuals and their qualifying family members,(2) the health status and relative risk status of eligible individuals and qualifying family members covered under such insurance,(3) participation in such credit and the advance payment of such credit by eligible individuals and their qualifying family members, including the reasons why such individuals did or did not participate and the effect of the amendments made by this part on such participation, and(4) the extent to which eligible individuals and their qualifying family members—(A) obtained health insurance other than qualifying health insurance, or(B) went without health insurance coverage.(c) Access to Records.—For purposes of conducting the study required under this section, the Comptroller General and any of his duly authorized representatives shall have access to, and the right to examine and copy, all documents, records, and other recorded information—(1) within the possession or control of providers of qualified health insurance, and(2) determined by the Comptroller General (or any such representative) to be relevant to the study.123 STAT. 436The Comptroller General shall not disclose the identity of any provider of qualified health insurance or any eligible individual in making any information obtained under this section available to the public.(d) Definitions.—Any term which is defined in section 35 of the Internal Revenue Code of 1986 shall have the same meaning when used in this section.