; and (iv) by adding at the end the following: (C) Mandated reporters in certain States With respect to a State in which State law requires all of the individuals to report known or suspected instances of child abuse and neglect directly to a State child protection agency or to a law enforcement agency, the requirement under paragraph (2)(B)(i) shall not be construed to require the State to define the classes of individuals described in subclauses (I) through (IV) of such paragraph. ; (3) in subsection (c)— (A) in paragraph (1)— (i) in subparagraph (A)— (I) by striking Except as provided in subparagraph (B), each and inserting Each ; and (II) by striking not less than 3 citizen review panels and inserting at least 1 citizen review panel ; and (ii) by amending subparagraph (B) to read as follows: (B) Exception A State may designate a panel for purposes of this subsection, comprised of one or more existing entities established under State or Federal law, such as child fatality panels, or foster care review panels, or State task forces established under section 107, if such entities have the capacity to satisfy the requirements of paragraph (3) and the State ensures that such entities will satisfy such requirements. ; (B) by striking paragraph (3); (C) by redesignating paragraphs (4) through (6) as paragraphs (3) through (5), respectively; (D) in paragraph (4), as so redesignated— (i) by redesignating subparagraphs (A) and (B) as subparagraphs (B) and (C), respectively; (ii) in subparagraph (B), as so redesignated, by striking paragraph (4) and inserting paragraph (3) ; and (iii) by inserting before subparagraph (B), as so redesignated, the following: (A) shall develop a memorandum of understanding with each panel, clearly outlining the panel’s roles and responsibilities, and identifying any support from the State; ; and (E) in paragraph (5), as so redesignated— (i) by inserting which may be carried out collectively by a combination of such panels, before on an annual basis ; (ii) by striking whether or