; (3) a discussion of the rationale behind the risk-weights assigned in the final rule of the National Credit Union Administration titled Risk-Based Capital (80 Fed. Reg. 66626; October 29, 2015); and (4) an analysis of the impact the final rule described in paragraph (3) would have on excess capital above the minimum level for a credit union to be well capitalized (a credit union’s capital cushion ) including the impact it could have on credit union lending and credit union examinations. (c) Voluntary participation Any credit union may voluntarily provide information for the study required under subsection (a) upon the request of the National Credit Union Administration, but may not be required to provide such information. (d) Report to Congress Not later than 270 days after the date of the enactment of this Act, the National Credit Union Administration shall issue a report to the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Financial Services of the House of Representatives containing— (1) all findings and determinations made in carrying out the study required under subsection (a); and (2) any legislative recommendations of the National Credit Union Administration to improve the capital system for credit unions or establish a risk-based capital system for credit unions. 3. Delay of rulemaking Notwithstanding any other provision of law, the National Credit Union Administration may not issue or implement any final rule or regulation with respect to risk-based capital for credit unions, including the final rule described under section 2(b)(3), before the end of the 120-day period beginning on the date the National Credit Union Administration issues the report required under section 2(d).