; (C) the extent to which employees benefit when employers provide child care and take the credit; (D) any challenges identified by employers that do not take the credit; and (E) any explanations from employers as to why they do or do not take the credit; and (2) prepare and submit a report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives setting forth the conclusions of the study conducted under paragraph (1) in such a manner that the recommendations included in the report can inform future legislative action. Such report shall also be made publicly available via the website of the Government Accountability Office. (b) Prohibition In carrying out the requirements of this section, the Comptroller General of the United States may request qualitative and quantitative information from employers claiming the credit under section 45F of the Internal Revenue Code of 1986, but nothing in this section shall be construed as mandating additional reporting requirements for such employers beyond what is already required by law. 7. Evaluation of applications for assistance under Choice Neighborhoods Initiative In providing assistance for fiscal year 2020 and any fiscal year thereafter under the Choice Neighborhoods Initiative of the Secretary of Housing and Urban Development (pursuant to section 24 of the United States Housing Act of 1937 ( 42 U.S.C. 1437v )), the Secretary shall consider early care and learning facilities for children as a neighborhood asset for purposes of evaluating applications for planning and implementation grants, shall ensure that any metric for evaluating such applications gives credit for the provision of early care and learning facilities under a neighborhood plan, and shall include early care and learning facilities as such an asset in any Notice of Funding Availability for any such fiscal year.