‘‘(II) the out-of-network rate (as 
defined in subsection (a)(3)(K)) for 
such item or service (less any cost 
sharing required to be paid by the in-
dividual receiving such item or serv-
ice). 
‘‘(ii) INTEREST.—Such late payment 
or non-payment (as applicable) shall also 
be subject to interest in a manner specified 
by the Secretary.’’. 
(2) 
AIR
AMBULANCE
SERVICES.—Section 
9817(b)(6) of the Internal Revenue Code of 1986 is 
amended— 
(A) in the paragraph heading, by inserting 
‘‘; PENALTY FOR LATE PAYMENT OR NON-PAY-
MENT’’ after ‘‘PAYMENT’’; 
(B) by striking ‘‘The total plan’’ and in-
serting the following: 
‘‘(A) TIMING
OF
PAYMENT.—The total 
plan’’; and 
(C) by adding at the end the following new 
subparagraphs: 
‘‘(B) NOTIFICATION.—In the case of a 
plan required to make a payment pursuant to 
a determination described in subparagraph (A), 
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such plan shall submit to the Secretary a notifi-
cation of such payment as of the date such pay-
ment is made in a manner specified by the Sec-
retary. 
‘‘(C) PENALTY
FOR
LATE
PAYMENT
OR 
NON-PAYMENT.— 
‘‘(i) IN GENERAL.—In the case of a 
plan that has not made the required pay-
ment described in subparagraph (A) with 
respect to an item or service in the time 
period described in such subparagraph, in 
addition to making such payment, such 
plan shall also pay to the nonparticipating 
provider an amount that is three times the 
difference between— 
‘‘(I) the initial payment (or, in 
the case of a notice of denial of pay-
ment, $0) described in subsection 
(a)(3)(A); and 
‘‘(II) the out-of-network rate (as 
defined in section 9816(a)(3)(K)) for 
such item or service (less any cost 
sharing required to be paid by the in-
dividual receiving such item or serv-
ice). 
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‘‘(ii) INTEREST.—Such late payment 
or non-payment (as applicable) shall also 
be subject to interest in a manner specified 
by the Secretary.’’. 
SEC. 4. TRANSPARENCY REPORTING REQUIREMENTS. 
(a) PHSA.—Section 2799A–1(a)(2)(A)(iii) of the 
Public 
Health 
Service 
Act 
(42 
U.S.C. 
300gg– 
111(a)(2)(A)(iii)) is amended to read as follows: 
‘‘(iii) REPORTING.— 
‘‘(I) INITIAL
REPORTING.—Be-
ginning for 2022 and ending on De-
cember 31 of the calendar year in 
which the Enhanced Enforcement of 
Health Coverage Act is enacted, the 
Secretary shall annually submit to 
Congress a report on the number of 
plans and issuers with respect to 
which audits were conducted during 
such year pursuant to this subpara-
graph. 
‘‘(II) 
SUBSEQUENT
REPORT-
ING.— 
‘‘(aa) IN
GENERAL.—With 
respect to the first calendar year 
following the date of the enact-
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ment of the Enhanced Enforce-
ment of Health Coverage Act, 
not later than February 1 of 
such year, and every 6 months 
thereafter, the Secretary, in co-
ordination with the Secretary of 
Labor and the Secretary of the 
Treasury, shall submit to the 
Committee on Ways and Means, 
the Committee on Energy and 
Commerce, and the Committee 
on Education and the Workforce 
of the House of Representatives, 
and the Committee on Finance 
and the Committee on Health, 
Education, Labor and Pensions 
of the Senate, a report on any 
audits conducted pursuant to this 
subparagraph during the applica-
ble reporting period, and any en-
forcement actions taken during 
such period in accordance with 
the provisions of this part, in-
cluding— 
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‘‘(AA) the total number 
of audits conducted under 
this subparagraph; 
‘‘(BB) the number of 
audits conducted pursuant 
to clause (ii)(I); 
‘‘(CC) the number of 
complaints 
submitted 
by 
providers and by partici-
pants, beneficiaries, and en-
rollees with respect to a vio-
lation of this part; 
‘‘(DD) any enforcement 
actions taken as a result of 
a complaint submitted by a 
provider or by a participant, 
a beneficiary, or an enrollee, 
with respect to the provi-
sions of this part; 
‘‘(EE) the total number 
of, and the aggregate dollar 
amount of, any civil mone-
tary penalties issued in ac-
cordance with this part; 
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‘‘(FF) a summary of 
any non-monetary corrective 
action taken against a group 
health plan or health insur-
ance issuer offering group or 
individual health insurance 
coverage for a violation of 
this part; and 
‘‘(GG) a description of 
the 3 most commonly re-
ported 
violations 
of 
this 
part. 
‘‘(bb) APPLICABLE REPORT-
ING
PERIOD.—For purposes of 
this subclause, the term ‘applica-
ble reporting period’ means the 6 
month period prior to each report 
submitted under item (aa).’’. 
(b) IRC.—Section 9816(a)(2)(A)(iii) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(iii) REPORTING.— 
‘‘(I) INITIAL
REPORTING.—Be-
ginning for 2022 and ending on De-
cember 31 of the calendar year in 
which the Enhanced Enforcement of 
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Health Coverage Act is enacted, the 
Secretary shall annually submit to 
Congress a report on the number of 
plans with respect to which audits 
were conducted during such year pur-
suant to this subparagraph. 
‘‘(II) 
SUBSEQUENT
REPORT-
ING.— 
‘‘(aa) IN
GENERAL.—With 
respect to the first calendar year 
following the date of the enact-
ment of the Enhanced Enforce-
ment of Health Coverage Act, 
not later than February 1 of 
such year, and every 6 months 
thereafter, the Secretary, in co-
ordination with the Secretary of 
Labor and the Secretary of 
Health and Human Services, 
shall submit to the Committee on 
Ways and Means, the Committee 
on Energy and Commerce, and 
the Committee on Education and 
the Workforce of the House of 
Representatives, and the Com-
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