; and (B) if the Secretary issues a waiver with respect to such determination, in the Federal Register. (4) Annual report Annually, the Secretary shall submit to the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Transportation and Infrastructure of the House of Representatives a report listing any waiver issued under paragraph (1) during the preceding year. (d) Rolling stock waiver conditions (1) Labor costs for final assembly In this section, labor costs involved in final assembly shall be included as a separate component in the cost of components and subcomponents under subsection (b)(3)(A). (2) High domestic content component bonus In this section, in calculating the domestic content of the rolling stock under subsection (b)(3), the percent, rounded to the nearest whole number, of the domestic content in components of such rolling stock, weighted by cost, shall be used in calculating the domestic content of the rolling stock, except— (A) with respect to components that exceed— (i) 70 percent domestic content, the Secretary shall add 10 additional percent to the component’s domestic content when calculating the domestic content of the rolling stock; and (ii) 75 percent domestic content, the Secretary shall add 15 additional percent to the component’s domestic content when calculating the domestic content of the rolling stock