; and (V) the Secretary’s specifications described in clause (iv) of the actions each plan or coverage that the Secretary determined is not in compliance with this section must take to be in compliance with this section. (C) Compliance program guidance document update process (i) In general The Secretary shall include select instances of noncompliance that the Secretary discovers upon reviewing the comparative analyses requested under clauses (i) and (ii) of subparagraph (B) in the compliance program guidance document described in section 2726(a)(6) of the Public Health Service Act, as it is updated every 2 years, except that all instances shall be deidentified and such instances shall not disclose any protected health information or individually identifiable information. (ii) Inspector general Any instances of noncompliance the Secretary discovers upon reviewing the comparative analyses requested under clauses (i) and (ii) of subparagraph (B) shall be shared with Inspector General of the Department of Health and Human Services, the Inspector General of the Department of Labor, and the Inspector General of the Department of the Treasury, in accordance with section 2726(a)(6)(B)(iii)(I) of the Public Health Service Act. (iii) State Any instances of noncompliance the Secretary discovers upon reviewing the comparative analyses requested under clauses (i) and (ii) of subparagraph (B) shall be shared with a State, in accordance with section 2726(a)(6)(B)(iii)(II) of the Public Health Service Act. . (b) Internal revenue code of 1986 Section 9812(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (6) Compliance requirements (A) Nonquantitative treatment limitation (nqtl) requirements In the case of a group health plan that provides both medical and surgical benefits and mental health or substance use disorder benefits, the plan shall perform comparative analyses about the design and application of nonquantitative treatment limitations (referred to in this paragraph as the NQTL ) in