; and (II) issue final regulations under subparagraph (A) not later than 1 year thereafter. (ii) Effective date The regulations promulgated under this paragraph shall take effect in the first plan year that begins after the date on which such final regulations are issued. (C) Audits The Secretary, the Secretary of Health and Human Services, and the Secretary of the Treasury (referred to in this subparagraph as the Secretaries ), jointly, shall conduct annual, targeted audits of not fewer than 10 group health plans and health insurance issuers offering group health insurance coverage that the Secretaries select based upon the number of complaints about mental health and substance use disorder network adequacy to ensure compliance with the requirements of this paragraph. Such audits shall begin not earlier than one year after the final regulations implementing this paragraph begin to apply to group health plans and health insurance issuers. . (2) Definitions Paragraphs (4) and (5) of section 712(e) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1185a(e) ) are amended to read as follows: (4) Mental health benefits The term mental health benefits means benefits with respect to services related to a mental health condition, defined consistently with generally recognized independent standards of current medical practice, such as the Diagnostic and Statistical Manual of Mental Disorders of the American Psychiatric Association. (5) Substance use disorder benefits The term substance use disorder benefits means benefits with respect to services related to a substance use disorder, defined consistently with generally recognized independent standards of current medical practice, such as the Diagnostic and Statistical Manual of Mental Disorders of the American Psychiatric Association. . (3) Standards for parity in reimbursement rates Section 712(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1185a(a) ), as amended by paragraph (1), is further amended by adding at the end the