of this Act, the Chairman of the Federal Election Commission, in consultation with the Director of the Financial Crimes Enforcement Network of the Department of the Treasury, shall submit to Congress a report with recommendations for providing further legislative authority to assist in the administration and enforcement of such section 324. (d) Effective date The amendments made by this section shall apply with respect to disbursements made on or after January 1, 2019, and shall take effect without regard to whether or not the Federal Election Commission has promulgated regulations to carry out such amendments. 3. Due diligence requirements (a) Certification (1) In general Title III of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30101 et seq.) is amended by adding at the end the following new section: 325. Certifications (a) Requirement To file certification (1) In general Each covered organization that makes a report under section 304 with respect to an independent expenditure or a disbursement for the direct costs of producing an electioneering communication shall include with such report a certification described in subsection (b). (2) Covered 501(c) organizations Each covered 501(c) organization (within the meaning of section 324) that makes a report under section 324 with respect to a campaign-related disbursement shall include with such report a certification described in subsection (b). (b) Certification (1) In general A certification is described in this subsection if the certification is made by the principal executive officer or officers and the principal financial officer or officers of such covered organization, or persons performing similar functions, stating that— (A) the signing officer has reviewed the report