; and (B) does not include any billing or payment information from claims between such a provider or facility and such a health plan, managed care organization or other managed care entity, or health insurance issuer. (k) Conforming amendments (1) PHSA Subpart II of part A of title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg–11 et seq.) is amended by adding at the end the following new section: 2730. Health care claims database reporting requirement A group health plan and a health insurance issuer offering group or individual health insurance coverage shall comply with the provisions of section 1(d) of the Federal All-Payer Claims Database Act of 2020. . (2) ERISA (A) In general Subpart B of part 7 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1185 et seq.) is amended by adding at the end the following new section: 716. Health care claims database reporting requirement A group health plan and a health insurance issuer offering group health insurance coverage shall comply with the provisions of section 1(d) of the Federal All-Payer Claims Database Act of 2020. . (B) Clerical amendment The table of contents in section 1 of such Act is amended by inserting after the item relating to section 714 the following new items: Sec. 715. Additional market reforms. Sec. 716. Health care claims database reporting requirement. . (3) IRC (A) In general Subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9816. Health care claims database reporting requirement A group health plan shall comply with the provisions of section 1(d) of the Federal All-Payer Claims Database Act of 2020. . (B) Clerical amendment The table of sections for such subchapter is amended by adding at the end the following new items: Sec. 9815. Additional market reforms. Sec. 9816. Health care claims database reporting requirement. . 3. Study and reports by Comptroller General (a) Study The Comptroller General of the United States