124 STAT. 911 PUBLIC LAW 111–148—MAR. 23, 2010 exceed $250,000 for such preceding calendar year’ for ‘who employed an average of at least 50 full-time employees on business days during the preceding cal- endar year’, and ‘‘(ii) subparagraph (B) shall be applied by sub- stituting ‘5’ for ‘50’.’’. (3) The amendment made by paragraph (2) shall apply to months beginning after December 31, 2013. (g) Section 6056(b) of the Internal Revenue Code of 1986, as added by section 1514(a) of the Act, is amended by adding at the end the following new flush sentence: ‘‘The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).’’. SEC. 10107. AMENDMENTS TO SUBTITLE G. (a) Section 1562 of this Act is amended, in the amendment made by subsection (a)(2)(B)(iii), by striking ‘‘subpart 1’’ and inserting ‘‘subparts I and II’’; and (b) Subtitle G of title I of this Act is amended— (1) by redesignating section 1562 (as amended) as section 1563; and (2) by inserting after section 1561 the following: ‘‘SEC. 1562. GAO STUDY REGARDING THE RATE OF DENIAL OF COV- ERAGE AND ENROLLMENT BY HEALTH INSURANCE ISSUERS AND GROUP HEALTH PLANS. ‘‘(a) IN GENERAL.—The Comptroller General of the United States (referred to in this section as the ‘Comptroller General’) shall conduct a study of the incidence of denials of coverage for medical services and denials of applications to enroll in health insurance plans, as described in subsection (b), by group health plans and health insurance issuers. ‘‘(b) DATA.— ‘‘(1) IN GENERAL.—In conducting the study described in subsection (a), the Comptroller General shall consider samples of data concerning the following: ‘‘(A)(i) denials of coverage for medical services to a plan enrollees, by the types of services for which such coverage was denied; and ‘‘(ii) the reasons such coverage was denied; and ‘‘(B)(i) incidents in which group health plans and health insurance issuers deny the application of an individual to enroll in a health insurance plan offered by such group health plan or issuer; and ‘‘(ii) the reasons such applications are denied. ‘‘(2) SCOPE OF DATA.— ‘‘(A) FAVORABLY RESOLVED DISPUTES.—The data that the Comptroller General considers under paragraph (1) shall include data concerning denials of coverage for med- ical services and denials of applications for enrollment in a plan by a group health plan or health insurance issuer, where such group health plan or health insurance issuer later approves such coverage or application. ‘‘(B) ALL HEALTH PLANS.—The study under this section shall consider data from varied group health plans and health insurance plans offered by health insurance issuers, 26 USC 9815; 29 USC 1185d; 42 USC 300gg–1— 300gg–3, 300gg–9, 300gg–11, 300gg–12, 300gg–21— 300gg–23, 300gg–25— 300gg–28, 300gg–62, 300gg–91, 18120. 42 USC 300gg–21. 26 USC 6056. Applicability. 26 USC 4980H note.
