; and (B) the extent to which the Secretary of Health and Human Services has established a separate appeals process for employers who received such a notification to challenge the eligibility determination, as required by section 1411(f)(2) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18081(f)(2) ). (2) Report Not later than 1 year after the date of the enactment of this Act, the Comptroller General shall submit to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means, Energy and Commerce, and Education and the Workforce of the House of Representatives a report on the results of the study conducted under paragraph (1). (b) Study of prospective reporting system (1) In general The Comptroller General of the United States shall conduct a study that evaluates, with respect to the period beginning on January 1, 2024, and ending on December 31, 2024, the functionality of the prospective reporting system established pursuant to section 3, including the accuracy of information collected, the number of employers electing to report under such system, and any challenges that have arisen in implementing such system. (2) Report Not later than July 1, 2025, the Comptroller General shall submit to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means, Energy and Commerce, and Education and the Workforce of the House of Representatives a report on the results of the study conducted under paragraph (1). 9. Tax compliance (a) In general Section 6724(d)(1)(B)(xxv) of the Internal Revenue Code of 1986 is amended by inserting or, in the case of an employer to which section 6056(f) applies, section 3(b)(1) of the Commonsense Reporting Act of 2023 before , or . (b) Effective date The amendment made by this section shall apply to returns required to be filed after the date of the enactment of this Act.