this section, prior to institution of any proceeding under section 706 of the Civil Rights Act of 1964 ( 42 U.S.C. 2000e–5 ), except that the Commission, or any Commission-approved fair employment practices agency, shall offer information to reporting individuals in accordance with this section. (3) Enforcement The enforcement provisions described in section 4(d) shall apply in the same manner to the enforcement of a violation described in paragraph (1) or (2). (e) Effective date This section shall first take effect on the first day of the first fiscal year for which $1,500,000 is appropriated to carry out this section. (f) Annual minimum The Commission shall not be required to implement this section in any fiscal year for which less than $1,000,000 is appropriated to carry out this section. 105. SEC filings and material disclosures at public companies (a) Definitions In this section— (1) the term Form 10–K means the form described in section 249.310 of title 17, Code of Federal Regulations, or any successor regulation