such supplier until the Secretary finds that such supplier has made such a report. (D) Deeming certain payments overpayments Subject to subparagraphs (E) and (F), in the case that the Secretary determines that a supplier of ground ambulance services has not made to the Secretary a complete, accurate, and timely report described in subparagraph (A) with respect to a cost reporting period beginning on or after January 1, 2022, the Secretary may deem payments made under this subsection to such supplier for such period to be overpayments and recoup such overpayments. (E) Hardship delay The Secretary shall establish a process whereby a supplier of ground ambulance services may request a delay in making a report described in subparagraph (A) with respect to a cost reporting period for reason of significant hardship (as determined by the Secretary). (F) Authority to modify cost reporting elements and enforcement Not earlier than January 1, 2023, the Secretary may provide that subparagraph (D) no longer applies to ground ambulance services suppliers or a category of such suppliers after— (i) taking into account the recommendation of the Medicare Payment Advisory Commission in the most recent report available to the Secretary submitted under section 3 of the Ambulance Medicare Budget and Operations Act of 2017 regarding whether cost reports made by suppliers or a category of suppliers (as specified for purposes of the report submitted under such section) should be required or modified