the date of enactment of this Act. (g) Reports (1) Secretary of Treasury Not later than 3 years after the date of the enactment of this Act, and periodically thereafter, the Secretary of the Treasury, or the Secretary's delegate, shall submit to Congress a report on the implementation and effectiveness of the amendments made by this section. (2) Comptroller General (A) In general Not later than 5 years after the date of enactment of this Act, the Comptroller General of the United States shall publish the result of a study on post-graduation scholarship grants to which section 117 of the Internal Revenue Code of 1986 (as amended by this section) applies. (B) Contents The information published under subparagraph (A) shall include the following: (i) A description of the characteristics of individuals who receive post-graduation scholarship grants. (ii) The length of time involved in such grants. (iii) The amount paid out under such grants. (iv) The disposition of any funds paid under such grants, including the identity of any loan holders who benefit from such funds.