; (2) reviews how such reporting requirements are enforced; (3) analyzes whether the public availability of health care transparency tools, and the publication of data pursuant to such reporting requirements, has— (A) been utilized and valued by consumers, including reasons for such utilization (or lack thereof); and (B) assisted health insurance plan sponsors and fiduciaries improve benefits, lower health care costs for plan participants, and meet fiduciary requirements; (4) includes recommendations to the Committees, the Secretary of Health and Human Services, the Secretary of Labor, and the Secretary of the Treasury to— (A) improve the efficiency, accuracy, and usability of health care transparency tools; (B) streamline Federal health care reporting requirements to eliminate duplicative requirements and reduce the burden on entities required to submit reports pursuant to such provisions; (C) improve the accuracy and efficiency of such reports while maintaining the integrity and usability of the data provided by such reports; (D) address any gaps in data provided by such reports; and (E) ensure that the data and information reported is comparable and usable to consumers, including patients, plan sponsors, and policy makers. (b) Final report Not later than December 31, 2028, the Comptroller General of the United States shall submit to the Committees a report that includes— (1) the information provided in the initial report, along with any updates to such information