; (ii) plan design, including impacts on cost-sharing requirements; (iii) care coordination and quality; (iv) plan premiums; (v) overall health care spending and utilization; and (vi) health care access in rural areas. (G) An analysis of the feasibility of a provider tool to include additional functionality to facilitate and improve the administration of the requirements on providers to submit notifications to such plan or coverage under section 2799B–6 of the Public Health Service Act and the requirements on such plan or coverage to provide an advanced explanation of benefits to individuals under section 2799A–1(f) of such Act. (H) An analysis of which health care items and services, would be most useful for patients utilizing a provider tool. (I) An analysis of rulemaking required to ensure such a tool complies with federal health information privacy standards. (J) An analysis of the burden and cost of the creation of a provider tool by plans and coverage on providers, issuers, employers, and other private-sector entities. (K) An analysis of the ability of state regulators to enforce provider tool standards and the costs to the Department and states to regulate and enforce provider tool standards. (2) Definition The term provider tool means a tool designed to facilitate the provision of information made available pursuant to the amendments made by subsection (a) and established by a group health plan or a health insurance issuer offering group and individual health insurance coverage that allows providers to access the information such plan or coverage must provide through the self-service tool described in such amendments to an individual with whom the provider is actively treating at the time of such request, upon the request of the provider, and with the consent of such individual. (d) Reports (1) Compliance Not later than January 1, 2027, the Comptroller General of the United States shall submit to Congress a report containing— (A) an analysis of compliance with the amendments made by this section