; and (4) any other issues as determined appropriate by the Comptroller General. . (b) Technical and conforming amendment The table of contents in section 1(b) of the Homeland Security Act of 2002 ( Public Law 107–296 ; 116 Stat. 2135) is amended by inserting after the item relating to section 2113 the following: Sec. 2114. Security harmonization waiver program. . 25. Implementation plan and report to Congress (a) Implementation plan Not later than 180 days after the date of enactment of this Act, the Secretary shall develop and submit to the appropriate congressional committees an implementation plan that describes how the Secretary plans to— (1) aggregate, anonymize, and analyze data that the Secretary collects under section 2102(e)(3)(B)(ii) of the Homeland Security Act of 2002, as added by section 12 of this Act; (2) develop the lessons learned; and (3) disseminate the lessons learned under section 2102(e)(4)(A)(ii) of the Homeland Security Act of 2002, as added by section 13 of this Act. (b) Report (1) Initial report Not later than 2 years after the date of enactment of this Act, the Secretary shall submit to the appropriate congressional committees and the Comptroller General of the United States a report that includes— (A) a description of— (i) the status of implementing the plan developed under subsection (a); (ii) the lessons learned as of the date on which the Secretary submits the report; and (iii) the system or medium used to disseminate the lessons learned under section 2102(e)(4)(A)(ii) of the Homeland Security Act of 2002, as added by section 13 of this Act; (B) a detailed summary of— (i) the reports and other information generated under section 2102(e)(3) of the Homeland Security Act of 2002 ( 6 U.S.C. 623(e)(3) ), as amended by this Act; and (ii) the lessons learned developed and disseminated under section 2102(e)(4) of the Homeland Security Act of 2002, as added by section 13 of this Act