1. Reporting by certain investors with respect to certain specified medical care providers (a) In general Subpart A of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after section 6039J the following new section: 6039K. Returns by certain investors with respect to certain specified medical care providers (a) In general Each reporting person with respect to any specified medical care provider shall electronically file a separate annual return with respect to each such medical care provider which contains the information described in subsection (b). (b) Information required With respect to each specified medical care provider with respect to which the person is a reporting person, such information as the Secretary may require relating to each of the following: (1) Gross receipts (A) Amounts received by the specified medical care provider as reimbursement for any item or service under title XVIII of the Social Security Act. (B) Amounts received by the specified medical care provider as reimbursement for any item or service received under a State plan (or waiver of such plan) under title XIX of the Social Security Act. (C) Amounts not described in subparagraph (A) or (B) received by the specified medical care provider pursuant to a negotiated rate with respect to any provider of health insurance. (D) Amounts received by the specified medical care provider in the sale of, or other arrangement with respect to, any receivable arising in connection with the provision of medical care. (E) Amounts not described in any preceding subparagraph of this paragraph which are received by the specified medical care provider for the provision of medical care (and a separate statement of such amounts which are received from any provider of health insurance). (F) Gross receipts not described in any preceding subparagraph of this paragraph (and divided into such categories as the Secretary may provide). (2) Real estate (A) The addresses of all real estate owned or leased by the