; and (vi) for the purposes of determining audio description obligations under this paragraph and assessing compliance with regulations adopted to assess the quality of audio description under paragraph (4), shall treat any programming that was live or near-live programming at the time of its initial airing as prerecorded programming if it is re-exhibited by an entity more than 36 hours after its initial airing. (3) Audio description on video programming made available via internet protocol (A) In general Not later than 2 years after the date of submission of the report to the Commission required under subsection 106(f)(2) of the Communications, Video, and Technology Accessibility Act of 2023, the Commission shall revise its regulations to require the provision, receipt, and performance of audio description on video programming made available using Internet protocol or any successor protocol published or exhibited after the effective date of the revised regulations. (B) Requirements The regulations revised under subparagraph (A)— (i) shall ensure that all video programming made available using Internet protocol or any successor protocol is fully accessible through the provision of audio description; (ii) shall include an appropriate schedule of deadlines, the latest of which shall be not later than 6 years after the effective date of the revised regulations, for the provision, receipt, and performance of audio described programming made available using Internet protocol or any successor protocol, taking into account whether the programming— (I) is prerecorded, live, or near-live; (II) has been made available to users prior to the effective date of the revised regulations; and (III) was live or near-live at the time it was initially made available; (iii) shall— (I) define categories of entities engaged in making available video programming using Internet protocol or any successor protocol