; (B) the specific provision of law that would have been violated; (C) the date and time the notice was provided; (D) the location where the firearm was sought to be acquired; and (E) the identity of the person; and (2) where practicable, report the incident to local law enforcement authorities and State and local prosecutors in the jurisdiction where the firearm was sought and in the jurisdiction where the person resides. (b) Requirements for report A report is made in accordance with this section if the report is made within 24 hours after the provision of the notice described in subsection (a), except that the making of the report may be delayed for so long as is necessary to avoid compromising an ongoing investigation. (c) Amendment of report If a report is made in accordance with this section and, after such report is made, the Federal Bureau of Investigation or the Bureau of Alcohol, Tobacco, Firearms and Explosives determines that the receipt of a firearm by a person for whom the report was made would not violate subsection (g) or (n) of section 922 of this title or State law, the Attorney General shall, in accordance with subsection (b), notify any law enforcement authority and any prosecutor to whom the report was made of that determination. (d) Rule of construction Nothing in subsection (a) shall be construed to require a report with respect to a person to be made to the same State authorities that originally issued the notice with respect to the person. 925C. Annual report to Congress Not later than 1 year after the date of enactment of this section, and annually thereafter, the Attorney General shall submit to Congress a report detailing the following, broken down by Federal judicial district: (1) With respect to each category of persons prohibited by subsection (g) or (n) of section 922 of this title or State law from receiving or possessing a firearm who are so denied a firearm— (A) the number of denials; (B) the number of denials referred to the Bureau of Alcohol, Tobacco, Firearms and Explosives