; (2) the Deputy Undersecretary of the Bureau of International Labor Affairs of the Department of Labor plays a critical role in preventing and protecting children from the worst forms of child labor, including situations of trafficking, and in reducing the vulnerabilities of men and women to situations of forced labor and trafficking; and (3) the Secretary of Labor also plays a critical role in helping other Federal departments and agencies to prevent goods made with forced and child labor from entering the United States by consulting with such departments and agencies to reduce forced and child labor internationally and ensuring that products made by forced labor and child labor in violation of international standards are not imported into the United States. 142. Report on the enforcement of section 307 of the Tariff Act of 1930 (a) In general Not later than two years after the date of the enactment of this Act, the Comptroller General of the United States shall submit to the committees listed in subsection (b) a report describing any obstacles or challenges to enforcing section 307 of the Tariff Act of 1930 ( 19 U.S.C. 1307 ). (b) Committees The committees listed in this subsection are— (1) the Committees on Foreign Affairs, Financial Services, Energy and Commerce, and the Judiciary of the House of Representatives; and (2) the Committees on the Judiciary, Health, Education, Labor, and Pensions, Foreign Relations, Commerce, Science, and Transportation, and Finance of the Senate. (c) Requirements The report required under subsection (a) shall— (1) describe the role and best practices of private-sector employers in the United States in enforcing the provisions of section 307 of the Tariff Act of 1930; (2) describe any efforts or programs undertaken by relevant Federal, State, or local government agencies to encourage employers, directly or indirectly, to comply with such provisions