; (D) an assessment of benefits to eligible telehealth individuals who received telehealth services during the period described in paragraph (2); and (E) the most common barriers to eligible telehealth individuals receiving and physicians or practitioners furnishing telehealth services during the period described in paragraph (2). (2) Period described For purposes of paragraph (1), the period described in this paragraph is the period— (A) beginning on the first day of the emergency period described in section 1135(g)(1)(B) of such Act ( 42 U.S.C. 1320b–5(g)(1)(B) ; and (B) ending on the day that is 90 days after the last day such emergency period. 3. Rural health clinics and federally qualified health centers (a) Expansion of distant sites Section 1834(m) of the Social Security Act ( 42 U.S.C. 1395m(m) ) is amended— (1) in the first sentence of paragraph (1)— (A) by striking or a practitioner (described in section 1842(b)(18)(C)) and inserting , a practitioner (described in section 1842(b)(18)(C)), a federally qualified health center, or a rural health clinic ; and (B) by striking or practitioner and inserting , practitioner, federally qualified health center, or rural health clinic ; (2) in paragraph (2)(A)— (A) by inserting or to a federally qualified health center or rural health clinic that serves as a distant site after a distant site ; and (B) by striking such physician or practitioner and inserting such physician, practitioner, federally qualified health center, or rural health clinic ; and (3) in paragraph (4)— (A) in subparagraph (A), by inserting and includes a federally qualified health center or rural health clinic that furnishes a telehealth service to an eligible individual before the period at the end