; and (3) should ensure that the conduct of relations with Taiwan reflects the longstanding, comprehensive, and values-based relationship the United States shares with Taiwan, and contribute to the peaceful resolution of cross-Strait issues. (c) Reporting requirements Not later than 180 days after the date of the enactment of this Act, the Secretary of State shall submit to the Committee on Foreign Relations of the Senate and the Committee on Foreign Affairs of the House of Representatives a report that includes a description of— (1) the results of the review pursuant to subsection (a) of the Department of State’s guidance on relations with Taiwan, including a copy of the reissued Guidelines of Relations with Taiwan memorandum; and (2) the implementation of the Taiwan Travel Act ( Public Law 115–135 ) and any changes to guidance on relations with Taiwan that are the result of such implementation.