later than December 31, 2020, in the case of arrangements in effect on the date of the enactment of this paragraph), a copy of the written arrangement described in paragraph (2)(A). . (i) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. (j) Reports by Secretary (1) In general The Secretary of the Treasury shall, not later than December 31, 2020, and annually thereafter, report to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means and Education and Labor of the House of Representatives on the data described in paragraph (2), together with any recommendations the Secretary deems appropriate. (2) Data described For purposes of the report required under paragraph (1), the Secretary of the Treasury shall collect data and information on— (A) the number of plans described in section 408(p) or 401(k)(11) of the Internal Revenue Code of 1986 that are maintained or established during a year