of the critical access hospital, regardless of distance of such clinic from a hospital or another critical access hospital. . (2) Outpatient critical access hospital services Section 1834(g) of the Social Security Act ( 42 U.S.C. 1395m(g) ) is amended by adding at the end the following new paragraph: (6) Coverage of certain additional costs as reasonable costs In determining the reasonable costs of outpatient critical access hospital services under paragraphs (1) and (2)(A), the Secretary shall recognize as allowable the costs described in paragraph (6) of section 1814(l). . (3) Conforming amendment Section 1861(v)(7) of the Social Security Act ( 42 U.S.C. 1395x(v)(7) ) is amended by adding at the end the following new subparagraph: (E) For provisions further describing costs recognized as reasonable costs for inpatient and outpatient critical access hospital services, see sections 1814(l)(6) and 1834(g)(6). . (b) Treatment of provider-Based clinics of critical access hospitals Section 1820(c)(2) of the Social Security Act ( 42 U.S.C. 1395i–4(c)(2) ) is amended— (1) in subparagraph (B)(i)(I), by striking is located and inserting subject to subparagraph (E), is located