The Telehealth Reporting and Transparency Act of 2026 requires the federal government to create detailed annual reports on Medicare telehealth services, starting within two years of the law's enactment. These reports must include data on the total number of telehealth claims, their geographic distribution across rural and urban areas, utilization rates broken down by patient demographics like age and race, patient outcomes, and potential fraud indicators. The bill also mandates that the Centers for Medicare & Medicaid Services establish a publicly searchable online dashboard displaying this information and disclose the methodologies used to prepare the reports, allowing Congress and the public to monitor telehealth access and quality. The law specifically prohibits imposing new reporting burdens on doctors and healthcare providers, requiring the government to use data already in its possession. Additionally, the Government Accountability Office must audit the law's implementation between three and five years after enactment and provide recommendations for improving the usefulness of telehealth data collection.