; and (B) recommendations for changes to CECL to eliminate or mitigate the negative impacts described in subparagraph (A). 3. Cost-benefit study of CECL impact on non-financial institutions, insurers, and Government-sponsored enterprises (a) Study The Commission and the Federal financial regulators, in consultation with the Financial Accounting Standards Board, shall carry out a study on the potential costs and benefits of the impact of CECL on non-financial institutions, the insurance industry (including reinsurance), and Government-sponsored enterprises. (b) Report Not later than 1 year after the date of enactment of this Act, the Commission and the Federal financial regulators shall submit to the Financial Accounting Standards Board and the appropriate committees of Congress a report containing all findings and determinations made in carrying out the study required under subsection (a). 4. Delay in implementation of CECL Beginning on the date of enactment of this Act neither the Commission nor any of the Federal financial regulators may require a person to comply with CECL. VIII Personalized Care Act 1. Health savings account eligibility (a) In general Paragraph (1) of section 223(c) of the Internal Revenue Code of 1986 is amended to read as follows: (1) Eligible individual The term eligible individual means, with respect to any month, any individual if such individual is— (A) covered under— (i) a group or individual health plan, (ii) health insurance coverage, including a short term limited duration plan or medical indemnity plan, or (iii) a government plan, including coverage under the Medicare program under part A or part B of title XVIII of the Social Security Act, the Medicaid program under title XIX of such Act, the CHIP program under title XXI of such Act or a qualified CHIP look-alike program (as defined in section 2107(g) of such Act), medical coverage under chapter 55 of title 10, United States Code (including coverage under the TRICARE program), a health care program under chapter 17 or 18 of title