GAO report

During the 1-year period beginning 3 years after the date of the enactment of this Act, the Comptroller General of the United States shall initiate a study and subsequently report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the following: (1) An estimate of the additional labor and resource costs of the Department of the Treasury to administer, and of the additional costs of tax exempt hospital organizations (as defined in section 6033A(d)(1) of the Internal Revenue Code of 1986, as added by this Act) to comply with, the reporting requirements added by the amendments made by this Act. (2) With respect to the 25 tax exempt hospital organizations (as so defined) which have the highest amount of gross revenue, the estimated amount of tax which would be imposed under chapter 1 of such Code with respect to each such organization if such organization were not exempt from such tax.