Reports to Congress (1) Report by the Secretary Not later than two years after the date of the enactment of this subsection, the Secretary shall submit to the Committee on Energy and Commerce of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate a report, which shall contain— (A) with respect to covered entities described in subparagraph (L) or (M) of subsection (a)(4), the information contained in the first report submitted by such entities to the Secretary under subsection (f)