; (B) be consistent with and implement applicable accounting principles; (C) be implemented in a manner that is cost-effective and improves program efficiency and effectiveness; and (D) be capable of being continually upgraded as necessary. (3) Incorporation of nonproprietary standards In designating data exchange standards under this subsection, the Secretary shall, to the extent practicable, incorporate existing nonproprietary standards, such as the eXtensible Markup Language. (4) Rule of construction Nothing in this subsection shall be construed to require a change to existing data exchange standards for Federal reporting about a program referred to in subsection (a)(1), if the head of the department or agency responsible for administering the program finds the standards to be effective and efficient. . (b) Conforming repeals and amendment (1) Conforming repeals Section 105 of the Child and Family Services Improvement and Innovation Act ( Public Law 112–34 ), sections 2104 and 4003 of the Middle Class Tax Relief and Job Creation Act of 2012 ( Public Law 112–96 ), and subpart 3 of part B of title IV, and section 911, of the Social Security Act are each repealed. (2) Conforming amendment Section 411 of the Social Security Act ( 42 U.S.C. 611 ) is amended by striking subsection (d). (c) Effective date This Act and the amendments and repeals made by this Act shall take effect 2 years after the date of the enactment of this Act.