; (6) the increased use of exemption provisions to reduce currency transaction reports that are of little or no value to law enforcement efforts; (7) the most appropriate ways to promote financial inclusion and address the adverse consequences of financial institutions de-risking entire categories of high-risk relationships, including charities, embassy accounts, money service businesses (as defined under section 1010.100(ff) of title 31, Code of Federal Regulations), and correspondent banks; (8) the current financial institution reporting requirements under the Bank Secrecy Act and its implementing regulations and guidance; and (9) such other items as the Secretary determines appropriate. (c) Report Not later than the end of the one year period beginning on the date of the enactment of this Act, the Secretary of the Treasury, in consultation with law enforcement and persons subject to Bank Secrecy Act requirements, shall issue a report to the Congress containing all findings and determinations made in carrying out the review required under subsection (a). 2. Definitions For purposes of this Act: (1) Bank Secrecy Act The term Bank Secrecy Act means— (A) section 21 of the Federal Deposit Insurance Act; (B) chapter 2 of title I of Public Law 91–508 ; and (C) subchapter II of chapter 53 of title 31, United States Code. (2) Federal functional regulator The term Federal functional regulator has the meaning given that term under section 5312 of title 31, United States Code. (3) Financial institution The term financial institution has the meaning given that term under section 5312 of title 31, United States Code.