; (v) 11,000 for fiscal year 2023; (vi) 10,000 for fiscal year 2024; (vii) 9,000 for fiscal year 2025; (viii) 8,000 for fiscal year 2026; (ix) 7,000 for fiscal year 2027; (x) 6,000 for fiscal year 2028; (xi) 5,000 for fiscal year 2029; and (xii) 1,000 for the first quarter of fiscal year 2030. (C) Reports regarding the percentage of united states workers (i) By governor Not later than 60 days before the end of each calendar year, the Governor shall submit a report to the Secretary that identifies the ratio between United States workers and other workers in the Commonwealth’s workforce based on income tax filings with the Commonwealth for the tax year. (ii) By GAO Not later than December 31, 2019, and biennially thereafter, the Comptroller General of the United States shall submit a report to the Chair and Ranking Member of the Committee on Energy and Natural Resources of the Senate, the Chair and Ranking Member of the Committee on Natural Resources of the House of Representatives , the Chair and Ranking Member of the Committee on Health, Education, Labor, and Pensions of the Senate and the Chair and Ranking Member of the Committee on Education and the Workforce of the House of Representatives that identifies the ratio between United States workers and other workers in the Commonwealth’s workforce during each of the previous 5 calendar years. (D) Petition; issuance of permits (i) Submission A prospective employer may submit a petition for a permit under this paragraph not earlier than— (I) 120 days before the date on which the prospective employer needs the beneficiary’s services