; (B) incorporate any relevant comments received under subsection (g)(4) into the report required under subsection (g)(1); and (C) submit the revised report to Congress. (2) Contents The revised report required to be submitted to Congress under paragraph (1) shall include— (A) the findings and conclusions of the Commission for the improvement of covered regulations examined by the Commission; (B) a list of recommendations for changes to the covered regulations examined by the Commission, which may include recommendations for modification, consolidation, or repeal of such covered regulations