; and (2) by adding at the end the following new clause: (iii) Temporary nonapplication of originating site requirements For the period beginning on the first day of the emergency period described in section 1135(g)(1)(B) and ending on December 31, 2025, the term originating site means any site at which the eligible telehealth individual is located at the time the service is furnished via a telecommunications system. . 4. Report by Comptroller General The Comptroller General of the United States shall submit to Congress— (1) not later than December 31, 2023, a report on the success and limitations of implementing the statutory provisions amended by sections 2 and 3, including— (A) details of any savings or costs to the Federal Government that are attributable to the implementation of such provisions; and (B) an analysis of how the implementation of such provisions have impacted rural hospitals; and (2) not later than December 31, 2025, updates regarding the report described in paragraph (1).