reporting requirement that applies to skilled nursing facilities (as defined in section 1819(a) of the Social Security Act ( 42 U.S.C. 1395i–3(a) )) or nursing facilities (as defined in section 1919(a) of the Social Security Act ( 42 U.S.C. 1396r(a) )) and is imposed on or after the date of enactment of this Act under title XVIII or XIX of the Social Security Act ( 42 U.S.C. 1395 et seq., 1396 et seq.) or under a regulation promulgated under such title shall apply in the same manner to assisted living facilities, which shall report such information through the States unless complying with such reporting requirement is not practicable in the assisted living facility setting. 5. GAO report Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall conduct an evaluation, and submit to Congress, a report including— (1) what is known about how required reporting of COVID–19 data on residents in nursing homes during the pandemic was used to prevent or control COVID–19 cases or deaths, and how this compares to the experience of other congregate care facilities without required reporting of this data