; (2) the revocation or suspension of tax-exempt status under section 501(c)(3) of the Internal Revenue Code of 1986 for noncompliant hospitals; and (3) increased civil monetary penalty amounts to ensure compliance. (e) Rulemaking Not later than 180 days after the report described in subsection (d) is published, the Secretary, in consultation with the Secretary of the Treasury, shall issue a proposed rule based on the recommendations of the Comptroller General of the United States under subsection (d), including the recommendations described in paragraphs (2) and (3) of such subsection.