; (iv) property acquired by an agent on behalf of another party; (v) Federal, State, or local tax refunds or other tax benefit recoveries; (vi) certain contributions to capital; (vii) income from discharge of indebtedness; or (viii) amounts realized from exchanges of inventory that are not recognized under the Internal Revenue Code of 1986. (4) On-site service The term on-site service means any service work provided on the site of a covered business entity, including food service work and catering services. (5) On-site service provider The term on-site service provider means any entity that provides workers who perform, collectively, a total of not less than 30 hours per week of on-site services for a covered business entity. (6) Secretary The term Secretary means the Secretary of Labor. (b) Audit and reporting requirements (1) In general Not later than 1 year after the date of enactment of this Act, and every year thereafter, each covered business entity shall— (A) conduct an audit of its supply chain, pursuant to the requirements of section 3, to investigate the presence or use of forced labor by the covered business entity or its suppliers, including by direct suppliers, secondary suppliers, and on-site service providers of the covered business entity; (B) submit a report to the Secretary containing the information described in paragraph (2) on the results of such audit and efforts of the covered business entity to eradicate forced labor from the supply chain and on-site services of the covered business entity; and (C) (i) publish the report described in subparagraph (B) on the public website of the covered business entity, and provide a conspicuous and easily understood link on the homepage of the website that leads to the report