by this section shall apply to taxable years beginning after December 31, 2018. (j) Reports by Secretary (1) In general The Secretary of the Treasury shall, not later than December 31, 2019, and annually thereafter, report to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means and Education and the Workforce of the House of Representatives on the data described in paragraph (2), together with any recommendations the Secretary deems appropriate. (2) Data described For purposes of the report required under paragraph (1), the Secretary of the Treasury shall collect data and information on— (A) the number of plans described in section 408(p) or 401(k)(11) of the Internal Revenue Code of 1986 that are maintained or established during a year, (B) the number of participants eligible to participate in such plans for such year, (C) median contribution amounts for the participants described in subparagraph (B), (D) the types of investments that are most common under such plans, and (E) the fee levels charged in connection with the maintenance of accounts under such plans. Such data and information shall be collected separately for each type of plan.For purposes of collecting such data, the Secretary of the Treasury may use such data as is otherwise available to the Secretary for publication and may use such approaches as are appropriate under the circumstances, including the use of voluntary surveys and collaboration on studies. 3. Employers allowed to replace simple retirement accounts with safe harbor 401 (k) plans during a year (a) In general Section 408(p) of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new paragraph: (12) Replacement of simple retirement accounts with safe harbor plans during plan year (A) In general Subject to the requirements of this paragraph, an employer may elect (in such form and manner as the Secretary may prescribe) at any time during a year to terminate the