; (3) the projected impact of the implementation of subsections (a) through (c) on the workforce of the intelligence community, including take rates, retention, recruiting, and morale, broken down by each element of the intelligence community; and (4) all costs or operational expenses associated with the implementation of subsections (a) through (c). (e) Directive Not later than 90 days after the Director of National Intelligence submits the implementation plan under subsection (d), the Director of National Intelligence shall issue a written directive to implement this section, which directive shall take effect on the date of issuance. (f) Annual report The Director of National Intelligence shall submit to the congressional intelligence committees an annual report that— (1) details the number of employees of each element of the intelligence community who applied for and took paid parental leave under subsection (a) during the year covered by the report