(X), by striking the period at the end of subparagraph (Y) and inserting , and , and by inserting after subparagraph (Y) the following: (Z) section 529B(c)(6) (relating to additional tax on qualified down payment savings program distributions not used for qualified down payment expenses). . (2) Section 877A of such Code is amended— (A) in subsection (e)(2) by inserting a qualified down payment savings program (as defined in section 529B), after a qualified ABLE program (as defined in section 529A), , and (B) in subsection (g)(6) by inserting 529B(c)(6), after 529A(c)(3), . (3) Section 4965(c) of such Code is amended by striking or at the end of paragraph (7), by striking the period at the end of paragraph (8) and inserting , or , and by inserting after paragraph (8) the following new paragraph: (9) a program described in section 529B. . (4) The table of sections for part VIII of subchapter F of chapter 1 of such Code is amended by inserting after the item relating to section 529A the following new item: Sec. 529B. Qualified down payment savings programs. . (e) Reports on down payment savings programs Beginning on that date that is 12 months after the regulations established pursuant to section 529B(f) are finalized, and every two years thereafter, the Secretary of the Treasury (or the Secretary's delegate), in coordination with the Chairman of the Securities and Exchange Commission and the States offering qualified down payment savings programs, shall issue a public report detailing the following: (1) The number of States that have established qualified down payment savings programs. (2) The number of down payment savings program accounts in existence during the time specified in the report and the number of such accounts that have been established over the life of the program. (3) The age distribution of down payment savings account beneficiaries. (4) The percentage of qualified down payment savings account beneficiaries that would be first-time homebuyers. (5) A summary of the account balances held in