by the Secretary. (2) Waiver The Secretary may waive the limitation under paragraph (1) for a period of not more than 90 days. . (b) Clerical amendment The table of contents in section 1(b) of such Act is amended by inserting after the item relating to section 707 the following new item: 708. Department of Homeland Security Reserve Service. . (c) Implementation (1) Implementation deadline The Secretary of Homeland Security shall ensure that each covered component of the Department of Homeland Security begins to formally initiate policy, regulatory, and personnel action to carry out section 708 of the Homeland Security Act of 2002, as added by subsection (a), by not later than 180 days after the date of the enactment of this Act. (2) Extension authority (A) In general If the Secretary determines it necessary, the Secretary may provide an extension to a covered component with respect to the implementation deadline under paragraph (1) for a period of not more than 180 days. No such component may receive more than two extensions under this paragraph. (B) Notice to Congress If the Secretary provides an extension under this paragraph to a covered component, the Secretary shall submit to Congress notice of such extension and the justification for providing such extension. (C) Failure to implement If any covered component receives two extensions under this paragraph and fails to begin implementation of such section 708, the Secretary shall appear before the appropriate committees of Congress to provide an explanation for such failure. (3) Report to Congress Not later than 180 days after the date of the enactment of this Act, the Secretary shall submit to Congress a report on the plan of the Secretary for fully implementing such section 708. Such report shall include the plan of the Secretary— (A) for creating position descriptions with sufficient flexibility to utilize the full range of a reservist’s skill set