1. Short title This Act may be cited as the Reporting Efficiently to Proper Officials in Response to Terrorism Act of 2023 or the REPORT Act of 2023 . 2. Duty to report (a) In general Whenever an act of terrorism occurs in the United States, the Secretary of Homeland Security, the Attorney General, the Director of the Federal Bureau of Investigation, and, as appropriate, the head of the National Counterterrorism Center, shall submit to the appropriate congressional committees, by not later than one year after the completion of the investigation concerning such act by the primary Government agency conducting such investigation, an unclassified report (which may be accompanied by a classified annex) concerning such act. Such unclassified report shall be posted on a publicly available website of such primary Government agency. (b) Content of reports A report under this section shall— (1) include a statement of the facts of the act of terrorism referred to in subsection (a), as known at the time of the report; (2) identify any gaps in homeland or national security that could be addressed to prevent future acts of terrorism; and (3) include any recommendations for additional measures that could be taken to improve homeland or national security, including recommendations relating to potential changes in law enforcement practices or changes in law, with particular attention to changes that could help prevent future acts of terrorism. (c) Exception (1) In general If the Secretary of Homeland Security, the Attorney General, the Director of the Federal Bureau of Investigation, or, as appropriate, the head of the National Counterterrorism Center determines any information described in subsection (b) required to be reported in accordance with subsection (a) could jeopardize an ongoing investigation or prosecution, the Secretary, Attorney General, Director, or head, as the case may be— (A) may withhold from reporting such information