; and (2) for each year in which a wage increase will take effect under subsection (a)(1) or (g)(1) of section 6, section 3(m)(2)(A)(i), or section 14(c)(1)(A) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 201 et seq.), as amended by this subtitle, estimates the proportion of employees who will be directly affected by each such wage increase taking effect for such year, disaggregated by industry and occupation. 12209. GAO Report on Wage Increase Impact (a) In general Not later than 90 days before the date of the third wage increase to first take effect after the date of enactment of this Act, the Comptroller General, in consultation with the persons described in subsection (b), shall prepare and submit to Congress a report, that— (1) identifies and analyzes the effects, in the aggregate, of the first wage increases and second wage increases after such date of enactment on business enterprises (including small business enterprises) including the effects, with respect to such enterprises, on— (A) the wages and compensation of employees; (B) the number of employees, disaggregated by full-time and part-time employees; (C) the prices, sales, and revenues; (D) employee turnover and retention; (E) hiring and training costs; and (F) productivity and absenteeism; (2) to the extent practicable, identifies such effects in isolation from other factors that may affect business enterprises (including small business enterprises), including— (A) broader economic conditions; (B) changes in Federal, State, and local law, policy, and regulation; (C) industry consolidation; (D) natural disasters; and (E) significant demographic changes; (3) to the extent practicable, identifies and analyzes such effects for the Nation as a whole, and, separately, for— (A) each census division, as designated by the Bureau of the Census; (B) each metropolitan statistical area and nonmetropolitan portion (as such terms are defined by the Office of Management and Budget with respect to 2013)