; (B) a qualitative description of the costs and benefits of the covered regulation; (C) testimony from agency and outside experts and impacted communities; and (D) research from the staff of the Commission. (2) Deadline Not later than 2 years after the date on which the Commission convenes under section 203(d), the Commission shall complete an examination of covered regulations and publish a report, which shall be approved by not fewer than 8 members of the Commission, and include— (A) the findings and conclusions of the Commission for the improvement of covered regulations examined by the Commission; and (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; (C) a list of any recommended statutory changes for Congress to consider; and (D) to the extent possible, the estimated cost or savings associated with each recommendation. (3) Public comment period During the 90-day period beginning on the date on which the report required under paragraph (2) is published, the Commission shall— (A) solicit comments from the public on such report, using the same process established under subsection (c); and (B) publish any comments received under subparagraph (A) on the website of the Commission and summarize the comments in the Federal Register. (f) Final report (1) In general Not later than 180 days after the date on which the 90-day period described in subsection (e)(3) ends, the Commission shall— (A) review any comments received under subsection (e)(3); (B) incorporate any relevant comments received under subsection (e)(3) into the report; and (C) submit the revised report to Congress and the head of each covered regulatory agency. (2) Review by agency Not later than 180 days after the date on which a revised report is submitted under paragraph (1)(C), the head of each covered regulatory agency shall— (A) conduct a review of the relevant recommendations in the report