; (C) a list of all employers for whom more than 50 percent of their United States workforce is H–1B or L–1 nonimmigrants; (D) a gender breakdown by occupation and by country of origin of H–1B nonimmigrants; (E) a list of all employers who have been granted a waiver under section 214(n)(2)(E) of the Immigration and Nationality Act ( 8 U.S.C. 1184(n)(2)(E) ); and (F) the number of H–1B nonimmigrants categorized by their highest level of education and whether such education was obtained in the United States or in a foreign country. ; (2) by redesignating paragraph (3) as paragraph (5); (3) by inserting after paragraph (2) the following: (3) Annual L–1 nonimmigrant characteristics report The Secretary of Homeland Security shall submit an annual report to the Committee on the Judiciary of the Senate and the Committee on the Judiciary of the House of Representatives that contains— (A) for the previous fiscal year— (i) information on the countries of origin of, occupations of, educational levels attained by, and compensation paid to, aliens who were issued visas or provided nonimmigrant status under section 101(a)(15)(L) of the Immigration and Nationality Act ( 8 U.S.C. 1101(a)(15)(L) ); (ii) a list of all employers who petitioned for L–1 workers, the number of such petitions filed and approved for each such employer, the occupational classifications for the approved positions, and the number of L–1 nonimmigrants for whom each such employer filed an employment-based immigrant petition pursuant to section 204(a)(1)(F) of the Immigration and Nationality Act ( 8 U.S.C. 1154(a)(1)(F) ); and (iii) the number of employment-based immigrant petitions filed pursuant to such section 204(a)(1)(F) on behalf of L–1 nonimmigrants; (B) a gender breakdown by occupation and by country of L–1 nonimmigrants; (C) a list of all employers who have been granted a waiver under section 214(c)(2)(F)(ii) of the Immigration and Nationality Act ( 8 U.S.C. 1184(c)(2)(F)(ii) )