(c) Effective date The amendments made by this section shall apply to statements the due date for which is after December 31, 2017. 6. GAO studies (a) Study of prospective reporting system Not later than July 1, 2020, the Comptroller General of the United States shall conduct a study evaluating, with respect to the period beginning on January 1, 2019, and ending on December 31, 2019, the functionality of the prospective reporting system established under section 3 of this Act, including the accuracy of information collected, the number of employers electing to report under such system, and any challenges that have arisen. (b) Report The results of the study under subsection (a) shall be reported to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means, Energy and Commerce, and Education and the Workforce of the House of Representatives.