; and (2) publish a report based on the information collected under paragraph (1). (c) List of countries (1) In general The Attorney General, in coordination with the Director of National Intelligence, shall establish and maintain a list of countries the governments of which have, in the determination of the Attorney General, materially assisted or facilitated the departure of any foreign national included in the report required under subsection (b). (2) Determination In establishing and maintaining the list required under paragraph (1), the Attorney General— (A) shall take into account the information in the annual reports published under subsection (b)(2); and (B) may include or remove any country as the Attorney General determines appropriate. (3) Report to Congress Not later than 1 year after the date of enactment of this Act, and once every year thereafter, the Attorney General shall submit to Congress a report on the procedures used by the Attorney General in determining which countries are on the list maintained under paragraph (1). (d) Loss of tax exclusion for foreign governments included on list Section 892 of the Internal Revenue Code of 1986 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: (c) Exception Subsection (a)(1) shall not apply to any foreign government which is identified on the list maintained by the Attorney General pursuant to section 3(c) of the Preserving American Justice Act for any period beginning with the date that is 30 days after the date such foreign government is added to such list and ending with the date such foreign government is removed from such list. .