organizations that provide tax counseling for the elderly pursuant to a cooperative agreement with the Internal Revenue Service under section 163 of the Revenue Act of 1978 ( Public Law 95–600 ), and information regarding how to locate and contact such organizations. 3. Effectiveness study (a) Study The Treasury Inspector General for Tax Administration shall conduct a study to— (1) evaluate the outreach conducted under section 2(a), including— (A) a description of communications the Internal Revenue Service issued, (B) the date the Internal Revenue Service issued communications on the internet and the date mailed notices were sent, (C) whether the information provided on the internet and in mailed notices adequately described the earned income tax credit and the child tax credit and the qualifications for receiving such credits, (D) in what languages such communications were offered, (E) the number of filers who used the non-filer portal to properly claim recovery rebate payments, (F) the number of mailed notices that were returned to the IRS as undeliverable each year, and (G) whether, in year 2021, the Secretary of the Treasury developed and applied performance measurement standards and evaluated the effectiveness of the outreach, and what changes were made in 2022 as a result of such evaluation, and (2) make recommendations for improving outreach to expand the use of the credits by identified individuals. (b) Report Not later than December 31, 2022, the Treasury Inspector General for Tax Administration shall submit to the Committee on Ways and Means of the House of Representatives and the Senate Committee on Finance a report on the results of the study conducted under subsection (a).