the carriage of independent programmers credit determined under section 45BB. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45BB. Carriage of Independent Programmers Credit. . (d) Effective date The amendments made by this section shall apply to expenses paid or incurred after the date of the enactment of this Act, in taxable years ending after such date. 3. Biennial report by FCC to Congress (a) In general Not later than 180 days after the date of the enactment of this Act, and not less frequently than every 2 years thereafter, the Federal Communications Commission shall submit to Congress a report that— (1) states the number of qualified independent programmers that have a linear video programming stream that is distributed to subscribers of one or more eligible distributors and the average length of time for which such a linear video programming stream has been so distributed by the same eligible distributor