; or (II) to apply with respect to the period described in subparagraph (A); and (C) an estimate of— (i) the cost to extend the tax provisions listed in subparagraph (B)(i); and (ii) the cost to extend the tax provisions the committee anticipates will be extended, as listed under subparagraph (B)(ii). . (c) Hearings Section 301(e) of the Congressional Budget Act of 1974 ( 2 U.S.C. 632(e) ) is amended— (1) in paragraph (1)— (A) by striking fiscal year and inserting biennium ; and (B) by inserting after the second sentence the following: On or before April 1 of each odd-numbered year (or, if applicable under section 300(b), June 1 of an odd numbered year), the Committee on the Budget of the House of Representatives and the Committee on Fiscal Control and the Budget of the Senate shall report to its House the concurrent resolution on the budget referred to in subsection (a) for the biennium beginning on October 1 of that year. ; and (2) in paragraph (2)— (A) by striking subparagraphs (A) and (B); (B) by redesignating subparagraphs (C) through (F) as subparagraphs (A) through (D), respectively