; or (2) on the basis of an individual’s need for home and community-based services authorized under subsection (c), (d), (i), or (k) of section 1915 of such Act ( 42 U.S.C. 1396n ) or under section 1115 of such Act ( 42 U.S.C. 1315 ). (c) GAO report Not later than September 30, 2020, the Comptroller General of the United States shall submit to Congress a report evaluating the effect of applying section 1924(h) of the Social Security Act ( 42 U.S.C. 1396r–5(h) ) pursuant to section 2404 of Public Law 111–148 ( 42 U.S.C. 1396r–5 note) on the number of individuals who qualify as community spouses (as such term is defined in such section 1924(h)). 303. Extension of Community Mental Health Services demonstration program (a) In general Section 223(d)(3) of the Protecting Access to Medicare Act of 2014 ( 42 U.S.C. 1396a note) is amended by striking December 20, 2019 and inserting March 31, 2021 . (b) Phasedown of enhanced FMAP Subparagraph (B) of section 223(d)(5) of the Protecting Access to Medicare Act of 2014 ( 42 U.S.C. 1396a note) is amended to read as follows: (B) Federal matching percentage (i) In general The Federal matching percentage specified in this subparagraph is with respect to medical assistance described in subparagraph (A) that is furnished— (I) to a newly eligible individual described in paragraph (2) of section 1905(y) of the Social Security Act ( 42 U.S.C. 1396d(y) ), the matching rate applicable under paragraph (1) of that section