; and (2) in subsection (d), by striking willfully each place it appears. 11. Regulatory flexibility Section 926(a) of title 18, United States Code, is amended, in the matter preceding paragraph (1) by striking only . 12. Report to the Congress The Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives shall submit biennial reports to Congress on the implementation of this Act and the amendments made by this Act, which shall include— (1) a statement by the Director as to what additional resources, if any, are necessary in order to implement this Act and the amendments made by this Act; and (2) any recommendations of the Director for how better to ensure that— (A) firearms dealers are complying with all laws and regulations that apply with respect to dealing in firearms; and (B) noncompliant firearms dealers are subject to appropriate action in a timely manner.