12 2 STA T . 2 530PUBLIC LA W 110 – 2 7 5 —J UL Y 15 , 200 8‘ ‘ (i)INGE NE RAL.—Subject t os ub par a g rap h ( B )a nd subsection ( m )( 2 )(B) ,w ith respect to co v ered pro f es - siona l services furnished b y an eligible professional during 2 01 2 or any subse q uent year, if the eligible professional is not a successful electronic prescriber for the reporting period for the year (as determined under subsection (m)( 3 )(B)), the fee schedule amount for such services furnished by such professional during the year (including the fee schedule amount for pur- poses of determining a payment based on such amount) shall be equal to the applicable percent of the fee schedule amount that would otherwise apply to such services under this subsection (determined after application of paragraph (3) but without regard to this paragraph). ‘‘(ii) AP PL IC A B LE PERCEN T .— F or purposes of clause (i), the term ‘applicable percent ’ means— ‘‘(I) for 2012, 9 9 percent
‘‘(II) for 2013, 9 8 . 5 percent; and ‘‘(III) for 201 4 and each subsequent year, 98 percent. ‘‘(B) SIGNI F ICANT H AR DS HIP E X CEPTI O N.— T he Secretary may, on a case-by-case basis, e x empt an eligible profes- sional from the application of the payment adjustment under subparagraph (A) if the Secretary determines, sub- ject to annual renewal, that compliance with the require- ment for being a successful electronic prescriber would result in a significant hardship, such as in the case of an eligible professional who practices in a rural area with- out sufficient Internet access. ‘‘( C ) APPLICATION.— ‘‘(i) P H Y SICIAN REPORTING SYSTE M R U LES.—Para- graphs (5), ( 6 ), and (8) of subsection ( k ) shall apply for purposes of this paragraph in the same manner as they apply for purposes of such subsection. ‘‘(ii) INCENTI V E PAYMENT VALIDATION RULES.— Clauses (ii) and (iii) of subsection (m)(5)( D ) shall apply for purposes of this paragraph in a similar manner as they apply for purposes of such subsection. ‘‘(D) DEFINITIONS.—For purposes of this paragraph
‘‘(i) E LIGIBLE PROFESSIONAL; COVERED PROFES- SIONAL SERVICES.—The terms ‘eligible professional’ and ‘covered professional services’ have the meanings given such terms in subsection (k)(3). ‘‘(ii) PHYSICIAN REPORTING SYSTEM.—The term ‘physician reporting system’ means the system estab- lished under subsection (k). ‘‘(iii) R EPORTING PERIOD.—The term ‘reporting period’ means, with respect to a year, a period specified by the Secretary.’’. (c) G A O REPORT ON ELECTRONIC PRESCRIBING.— N ot later than September 1, 2012, the Comptroller General of the U nited States shall submit to Congress a report on the implementation of the incentives for electronic prescribing established under the provisions of, and amendments made by, this section. Such report shall include information regarding the following:
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