the causes for such delay, with recommendations to address those excessive delays. (D) The total number of taxpayers making such election who failed to submit a social security number of the qualifying child or such other information required pursuant to section 24(i)(6)(A) of the Internal Revenue Code of 1986 (as added by subsection (a)), and a description of the barriers preventing taxpayers from meeting such requirements, with recommendations on how to increase taxpayer compliance and address delays caused by other State and Federal agencies. (E) The total number of elections for deferment under section 24(i)(2)(C)(ii) of such Code (as added by subsection (a)) and the number of such elections permitted. (F) The total number of taxpayers not required to make offsetting increases in tax under section 24(i)(2)(A) of such Code (as added by subsection (a)) due to the death of the applicable qualifying child or the taxpayer and the revenue impact of such exceptions. (G) A list of regulatory and legislative options, determined in consultation with family and medical leave experts, on the feasibility of expanding Federal tax benefits, including through interaction with programs administered by States, insurance companies, and employers, to support taxpayers who take different types of leave to which the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2601 et seq.) applies.