Regulatory authority and reporting

(a) The Secretary of the Treasury, in consultation with the Secretary of Veterans Affairs, shall issue such regulations and guidance as necessary to carry out the amendments made by this Act, including rules to prevent abuse, duplication of benefits, ensure documentation of prescription/medical recommendation, and reporting to Congress on the use of HSAs by eligible veterans. (b) The Secretary of the Treasury shall include in the annual report to Congress (for each taxable year) a summary of: (1) the number of eligible veterans making HSA contributions under section 1; (2) the aggregate amount of HSA contributions and distributions made by eligible veterans under these amendments; (3) types of devices or treatments for which distributions were made under section 2; and (4) any issues encountered (fraud, duplication, program overlap) and recommendations for improvement.