of the Senate a report on the results of the review conducted under subsection (a), including— (1) the content of financial assistance policies of hospital organizations, (2) compliance of hospital organizations with the financial assistance policy requirements of section 501(r)(4) of the Internal Revenue Code of 1986, and (3) such other topics as are determined by the Treasury Inspector General for Tax Administration to be relevant to financial assistance policies. 5. Internal Revenue Service enforcement review and report (a) Review The Comptroller General of the United States shall conduct a review of the effectiveness of the Internal Revenue Service in enforcing compliance with the community benefit standard for hospital organizations under section 501(r)(7) of the Internal Revenue Code of 1986. (b) Report Not later than 365 days after the date of the enactment of this Act and no later than every three years thereafter, the Comptroller General of the United States shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the results of the review conducted under subsection (a).