; (B) an assessment of the effects on patient health outcomes, including morbidity and mortality; (C) an evaluation of costs to patients, health insurance issuers, physicians, and other healthcare providers; and (D) a risk assessment with mitigation recommendations on any actual or potential fraud, waste and abuse relating to the implementation of such subsection. (d) Effective date The amendments made by this section shall apply with respect to plan years beginning on or after January 1, 2024.