file reports under section 15(d) of such Act ( 15 U.S.C. 780(d) ). . (d) Regulatory authority (1) In general Section 162(m) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (7) Regulations The Secretary may prescribe such guidance, rules, or regulations, including with respect to reporting, as are necessary to carry out the purposes of this subsection. . (2) Conforming amendment Paragraph (6) of section 162(m) of such Code is amended by striking subparagraph (H). (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.