; and (5) the statutory provision authorizing the regulatory action, the congressional intent with respect to the statutory provision, and the policy objectives sought by the Federal financial regulatory agency in implementing that statutory provision. (d) Notice of proposed and final rulemaking Each Federal financial institutions regulatory agency shall disclose and document in every notice of proposed rulemaking and in any final rulemaking for a regulatory action how the agency has applied subsections (b) and (c). (e) Reports to Congress (1) Individual agency reports Not later than 1 year after the date of enactment of this Act and annually thereafter, each Federal financial institutions regulatory agency shall submit to the Committee on Financial Services of the House of Representatives and the Committee on Banking, Housing, and Urban Affairs of the Senate a report on the specific actions taken to tailor the regulatory actions of the Federal financial institutions regulator agency pursuant to the requirements of this section. (2) FFIEC reports Not later than 3 months after each report is submitted under paragraph (1), the Federal Financial Institutions Examination Council shall submit to the Committee on Financial Services of the House of Representatives and the Committee on Banking, Housing, and Urban Affairs of the Senate a report on— (A) the extent to which each Federal financial institutions regulatory agency differs in the treatment of similarly situated institutions of different charter type; and (B) an explanation for such differential treatment. (f) Limited look-Back application (1) In general Each Federal financial institutions regulatory agency shall— (A) conduct a review of all regulations issued in final form pursuant to statutes enacted during the period beginning on or after July 21, 2010, and ending on the date of the enactment of this Act