; and (2) an offense under section 1128B of the Social Security Act ( 42 U.S.C. 1320a–7b ). (b) Review Pursuant to its authority under section 994(p) of title 28, United States Code, the United States Sentencing Commission shall review and, if appropriate, amend its guidelines and its policy statements applicable to persons convicted of a covered offense. (c) Requirements In carrying out this section, the United States Sentencing Commission shall— (1) ensure that the sentencing guidelines and policy statements reflect the seriousness of covered offenses, the growing incidence of covered offenses, and the need for an effective deterrent and appropriate punishment to prevent covered offenses; (2) consider relevant factors and the extent to which the guidelines may or may not account for those factors, including— (A) the potential and actual loss resulting from the covered offense, including the qualitative impact of the loss on each victim of the covered offense; (B) the level of sophistication and planning involved in the covered offense; (C) whether the covered offense was committed for purposes of commercial advantage or private financial benefit; (D) whether, in committing the covered offense, the defendant acted with intent to cause harm, including physical, psychological, and emotional harm; (E) the extent to which the covered offense resulted in the unauthorized disclosure of personal health information or violated the privacy rights of individuals harmed; (F) whether the violation was intended to or had the effect of creating a threat to public health or safety or injury to any person; and (G) the role of the defendant in the covered offense and the duration of the covered offense; (3) assure reasonable consistency with other relevant directives and with other sentencing guidelines; (4) account for any additional aggravating or mitigating circumstances that might justify exceptions to the generally applicable sentencing ranges; (5) make any necessary conforming changes to the sentencing guidelines