; and (2) a needs assessment, including estimated compliance costs. (c) Compliance determination Not later than the end of each fiscal year beginning after the date of the establishment of an implementation plan under this section, the Attorney General shall determine whether each State or Indian tribal government has achieved substantial compliance with the benchmarks included in the plan. (d) Accountability The Attorney General— (1) shall disclose and publish, including on the website of the Department of Justice— (A) the name of each State or Indian tribal government that received a determination of failure to achieve substantial compliance with an implementation plan under subsection (c) for the preceding fiscal year; and (B) a description of the reasons for which the Attorney General has determined that the State or Indian tribal government is not in substantial compliance with the implementation plan, including, to the greatest extent possible, a description of the types and amounts of records that have not been submitted; and (2) if a State or Indian tribal government described in paragraph (1) subsequently receives a determination of substantial compliance, shall— (A) immediately correct the applicable record; and (B) not later than 3 days after the determination, remove the record from the website of the Department of Justice and any other location where the record was published. (e) Incentives For each of fiscal years 2018 through 2022, the Attorney General shall give affirmative preference to all Bureau of Justice Assistance discretionary grant applications of a State or Indian tribal government that received a determination of substantial compliance under subsection (c) for the fiscal year in which the grant was solicited. . (b) Table of contents The table of contents in section 1(b) of the NICS Improvement Amendments Act of 2007 ( Public Law 110–180 ; 121 Stat. 2559) is amended by inserting after the item relating to section 106 the following: Sec. 107. Implementation plan. .