; and (3) by adding the following sentence at the end of the flush matter following paragraph (4), as added by paragraph (2) of this subsection: The Government contribution under paragraph (4) shall be treated as premiums payable and deposited for purposes of subparagraphs (A) and (B) of paragraph (1). . (f) Ensuring coverage under the Medicare savings program Section 1905(p)(1)(A) of the Social Security Act ( 42 U.S.C. 1396d(p)(1)(A) ) is amended by inserting or an individual who is enrolled under part B for the purpose of coverage of immunosuppressive drugs under section 1836(b) after section 1818 . (g) Part D Section 1860D–1(a)(3)(A) of the Social Security Act ( 42 U.S.C. 1395w–101(a)(3)(A) ) is amended by inserting (but not including an individual enrolled solely for coverage of immunosuppressive drugs under section 1836(b)) before the period at the end. 3. GAO study and report (a) Study The Comptroller General of the United States (in this section referred to as the Comptroller General ) shall conduct a study on the implementation of coverage of immunosuppressive drugs for kidney transplant patients under the Medicare program pursuant to the provisions of, and amendments made by this Act. Such study shall include the identification, after implementation of such coverage, of any leakage in the eligibility, enrollment, and coverage processes relating to such coverage in order to address program integrity issues. (b) Report Not later than January 1, 2024, the Comptroller General shall submit to Congress a report on the study conducted under subsection (a), together with recommendations for such legislation and administrative action as the Comptroller General determines appropriate.