; or (2) the day following the date of enactment of this Act that is 2 months after the national U–5 measure of labor underutilization shows initial signs of recovery (as such terms are defined in section 3513(b) of the Coronavirus Aid, Relief, and Economic Security Act ( Public Law 116–136 ), as amended by this Act)). (f) GAO study on implementation of special rules on consolidation Not later than 6 months after the date of enactment of this Act, the Comptroller General of the United States shall submit a report to the authorizing committees (defined in section 103 of the Higher Education Act of 1965 ( 20 U.S.C. 1003 ) on the implementation of this section, which shall include— (1) information on borrowers who apply for or receive a Federal Direct Consolidation Loan under part D of the Higher Education Act of 1965 during the period described in subsection (e), disaggregated— (A) by borrowers who intend to participate in the public service loan forgiveness program under section 455(m) of such Act ( 20 U.S.C. 1087e(m) ); and (B) by borrowers who intend to repay such loans on an income-contingent repayment plan under section 455(d)(1)(D) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(d)(1)(D) ) or an income-based repayment plan under section 493C of such Act ( 20 U.S.C. 1098e ); (2) the extent to which the Secretary has established procedures for carrying out subsections (a) and (b); (3) the extent to which the Secretary and the Secretary of Health and Human Services have carried out the notification to borrowers required under subsection (c)