shall be taken into account as liabilities for purposes of such section. . 6. Issuance of Treasury bonds The Secretary of the Treasury (in consultation with the Director of the Pension Rehabilitation Administration established under section 2) shall from time to time transfer from the general fund of the Treasury to the Pension Rehabilitation Trust Fund established under section 9512 of the Internal Revenue Code of 1986 such amounts as are necessary to fund the loan program under section 4 of this Act, including from proceeds from the Secretary’s issuance of obligations under chapter 31 of title 31, United States Code. 7. Reports of plans receiving pension rehabilitation loans (a) In general Subpart E of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 6059A. Reports of plans receiving pension rehabilitation loans (a) In general In the case of a plan receiving a loan under section 4(a) of the Butch Lewis Act of 2019 , with respect to the first plan year beginning after the date of the loan and each of the 29 succeeding plan years, not later than the 90th day of each such plan year the plan sponsor shall file with the Secretary a report (including appropriate documentation and actuarial certifications from the plan actuary, as required by the Secretary) that contains— (1) the funded percentage (as defined in section 432(i)(2)) as of the first day of such plan year, and the underlying actuarial value of assets (determined with regard, and without regard, to annuity contracts purchased and portfolios implemented with proceeds of such loan) and liabilities (including any amounts due with respect to such loan) taken into account in determining such percentage, (2) the market value of the assets of the plan (determined as provided in paragraph (1)) as of the last day of the plan year preceding such plan year, (3) the total value of all contributions made by employers and employees during the plan year preceding such plan year, (4)