; and (5) any additional information the Commission considers relevant for increasing transparency, decreasing costs, and increasing efficiency of regulatory filings with the Commission. 414. Definitions As used in this subtitle, the terms Commission , emerging growth company , issuer , and securities laws have the meanings given such terms in section 3 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c ). D Securities and Exchange Commission Overpayment Credit 416. Refunding or crediting overpayment of section 31 fees (a) In general Section 31 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78ee ) is amended by adding at the end the following: (n) Overpayment If a national securities exchange or national securities association pays to the Commission an amount in excess of fees and assessments due under this section and informs the Commission of such amount paid in excess within 10 years of the date of the payment, the Commission shall offset future fees and assessments due by such exchange or association in an amount equal to such excess amount. . (b) Applicability The amendment made by this section shall apply to any fees and assessments paid before, on, or after the date of enactment of this section. E Fair Access to Investment Research 421. Safe harbor for investment fund research (a) Expansion of the safe harbor Not later than the end of the 45-day period beginning on the date of enactment of this Act, the Securities and Exchange Commission shall propose, and not later than the end of the 120-day period beginning on such date, the Commission shall adopt, upon such terms, conditions, or requirements as the Commission may determine necessary or appropriate in the public interest, for the protection of investors, and for the promotion of capital formation, revisions to section 230.139 of title 17, Code of Federal Regulations, to provide that a covered investment fund research report that is published or distributed by a broker or dealer— (1) shall be deemed, for purposes of sections 2(a)(10) and 5(c) of