shall apply to disclosures made under section 6103(l)(13) of the Internal Revenue Code of 1986 (as amended by this section) after the date of the enactment of this Act. 3. Reports on implementation (a) In general Not later than each specified date, the Secretary of Education and the Secretary of the Treasury shall issue joint reports to the Committees on Health, Education, Labor, and Pensions and Finance of the Senate and the Committees on Education and Labor and Ways and Means of the House of Representatives regarding the amendments made by section 2. (b) Specified date defined For purposes of subsection (a), the term specified date means— (1) the date that is 90 days after the date of the enactment of this Act, (2) the date that is 120 days after the first day that the disclosure process established under section 6103(l)(13) of the Internal Revenue Code of 1986, as amended by section 2, is operational, and (3) the date that is 1 year after the report date described in paragraph (2).