; (B) a description of any requirements that were fulfilled for 1, 2, or 3 consecutive years of noncompliance that are still relevant and being pursued as a means to bring the program or activity into compliance and prevent and reduce improper payments; (C) a description of any new corrective actions; and (D) a timeline for when the program or activity will achieve compliance based on the actions described within the report. (5) Annual report Each executive agency shall submit to the appropriate authorizing and appropriations committees of Congress and the Comptroller General of the United States— (A) a list of each program or activity that was determined to not be in compliance under paragraph (1), (2), (3), or (4); and (B) actions that are planned to bring the program or activity into compliance. (c) Compliance enforcement pilot programs The Director of the Office of Management and Budget may establish 1 or more pilot programs that shall test potential accountability mechanisms with appropriate incentives and consequences tied to success in ensuring compliance with this section and eliminating improper payments. (d) Improved estimates guidance The guidance required to be provided under section 3(b) of the Improper Payments Elimination and Recovery Improvement Act of 2012, as in effect on the day before the date of enactment of this section— (1) shall continue to be in effect on and after the date of enactment of this section