; (2) the current tax withholding, reporting, and filing systems to identify how they could be updated to reflect the growing numbers of workers earning non-employer business income; and (3) how the earning of wage income and non-employer business income has changed over time, specifically, dividing by income decile and analyzing at least the most recent 10 years of available tax filing information including— (A) the percentage of taxpayers who earn wage income but do not earn non-employer business income; (B) the percentage of taxpayers who earn non-employer business income but do not earn wage income; (C) the percentage of taxpayers who earn both wage income and non-employer business income; and (D) among those earning both wage income and non-employer business income, dividing by income decile, the average percentage of such taxpayers' income which comes from each category (if feasible, reported by separating capital asset income from other forms of non-employer business income). (b) Report The report required by subsection (a) shall be provided not later than September 30, 2019.