; and (B) identifies challenges, if any, in implementing such actions. (2) Report Not later than 1 year after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report on the findings of the study conducted under paragraph (1). (h) Nondiscrimination Section 1557 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18116 ) shall apply with respect to a clinical trial subject to subsection (a). 3. Eliminating cost barriers Not later than 2 years after the date of the enactment of this Act, the Secretary of Health and Human Services, acting through the Director of the National Institutes of Health (referred to in this section as the Secretary ), shall conduct and complete a study on— (1) the need for review of human subject regulations specified in part 46 of title 45, Code of Federal Regulations (or successor regulations), and related guidance; (2) the modernization of such regulations and guidance to establish updated guidelines for reimbursement of out-of-pocket expenses of human subjects, compensation of human subjects for time spent participating in the clinical trial, and incentives for recruitment of human subjects