the life of the program. (3) The age distribution of down payment savings account beneficiaries. (4) The percentage of qualified down payment savings account beneficiaries that would be first-time homebuyers. (5) A summary of the account balances held in qualified down payment savings program accounts. (6) The race and gender distribution of qualified down payment savings program account designated beneficiaries. (7) The income distribution of the designated beneficiaries of qualified down payment savings program accounts. (8) The number of down payment savings program distributions that have been made since the previous report. (9) Such other information as the Secretary (or the Secretary's designee) shall determine is required to assess whether qualified down payment savings accounts have contributed to facilitating access to affordable homeownership, including first-time homeownership, particularly among young people, low- and moderate-income people, and people from communities with historically low rates of homeownership. (f) Effective date (1) In general The amendments made by this section shall apply to taxable years beginning after December 31, 2019. (2) Regulations The Secretary of the Treasury (or the Secretary’s designee) shall promulgate the regulations or other guidance required under section 529B(f) of the Internal Revenue Code of 1986, as added by subsection (a), not later than 6 months after the date of the enactment of this Act.