; (ii) the opportunity for the chair and ranking minority member of the committees of jurisdiction to provide recommendations for alternative means of achieving a reduction in regulatory costs while maintaining the same level of benefits to society; and (iii) the opportunity for the head of each agency potentially affected by the Commission’s recommendations to provide substantive input into the reform process. (h) Report to Congress (1) In general Not later than 90 days after the date on which the 60-day period described in subsection (g)(4) ends, the Commission shall— (A) review any comments received under subsection (g)(4); (B) incorporate any relevant comments received under subsection (g)(4) into the report required under subsection (g)(1); and (C) submit the revised report to Congress. (2) Contents The revised report required to be submitted to Congress under paragraph (1) shall include— (A) the findings and conclusions of the Commission for the improvement of covered regulations examined by the Commission; (B) a list of recommendations for changes to the covered regulations examined by the Commission, which may include recommendations for modification, consolidation, harmonization, or repeal of such covered regulations