equipment (i) In general For purposes of clause (iii)(II) of subparagraph (A)— (I) expenditures under such clause may not be used to account for more than 50 percent of the minimum spending requirement under such subparagraph, and (II) expenditures for the acquisition of a physician practice, hospital, ambulatory surgical center, or any other care delivery organization shall not be taken into account as an improvement to facilities or equipment under such clause. (ii) Care delivery organization For purposes of clause (i), the term care delivery organization means an organization of people, institutions, and resources whose primary mission is to deliver health care services to meet the health needs of a target population. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024. 3. Hospital organization financial assistance policy compliance requirements (a) In general Section 501(r) of the Internal Revenue Code of 1986, as amended by the preceding provision of this Act, is further amended in paragraph (5)(A) by inserting according to Medicare rates with respect after billed . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024. 4. Financial assistance policy review and report (a) Review The Treasury Inspector General for Tax Administration shall conduct a review of financial assistance policies of hospital organizations under section 501(r)(4) of the Internal Revenue Code of 1986. (b) Report Not later than 365 days after the date of the enactment of this Act and annually thereafter, the Treasury Inspector General for Tax Administration shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the results of the review conducted under subsection (a), including— (1) the content of financial assistance policies of hospital organizations, (2) compliance of hospital organizations with the financial assistance policy