EHR Regulatory Relief Act This bill requires the Centers for Medicare & Medicaid Services (CMS) to establish a 90-day performance period with respect to determining whether an eligible professional or hospital is a meaningful electronic health record (EHR) user. Additionally, the bill: (1) requires the CMS to consider specified findings and recommendations of the Government Accountability Office with respect to assessing whether an eligible professional is a meaningful EHR user, (2) allows the CMS to determine that an eligible hospital is a meaningful EHR user if the hospital meets a specified percentage of the applicable measures established by the CMS, and (3) extends the applicability of the hardship exception with respect to meaningful EHR use.