; (ii) section 123 of Public Law 91–508 ; and (iii) subchapter II of chapter 53 of title 31, United States Code. (i) Annual reporting requirements Each covered bank shall make publicly available an annual report on the activities of such covered bank, including recipients of financial services, sources of funding, financial reporting, and evaluation of the effectiveness of the covered bank’s services in achieving the public purposes for which it was chartered, as well as any other purposes, goals, and targets under this Act or other law or regulation, including the percentage of the monetary value of a public lending bank’s loans which provide direct benefits to environmental justice communities. (j) Other excluded activities A covered bank may not provide loans to, make investments in, or otherwise engage in any activity that is financial in nature, or incidental to such financial activity, with— (1) a company supporting— (A) weapon or gun manufacturing; (B) private prisons; (C) immigration detention facilities; or (D) the tobacco industry; or (2) a company that has— (A) a C.E.O. to median worker pay ratio in excess of 100:1, as determined by the National Labor Relations Board; (B) a history of unfair labor practices, as determined by the Secretary of Labor; (C) a history of violations of the Fair Labor Standards Act of 1938 and the Occupational Safety and Health Act of 1970, as determined by the Secretary of Labor; or (D) a history of offshore tax avoidance, as determined by the Commissioner of the Internal Revenue Service. (k) Clarifying the eligibility of public lending banks and public payment banks for certain Federal programs (1) Elective payment of applicable credits Section 6417(d)(1)(A) of the Internal Revenue Code of 1986 is amended— (A) in clause (v), by striking or at the end; (B) in clause (vi), by striking the period at the end and inserting , or