; or (B) in the course of taking or attempting to take a black vulture described in subparagraph (A), cause injury to the black vulture. (2) Prohibition A covered person may not take or attempt to take a black vulture through the use of poison. (c) Reports (1) In general Not later than January 31 of each year, a covered person that takes a black vulture in accordance with subsection (b) in the preceding 12-month period shall complete and submit to the appropriate United States Fish and Wildlife Service Regional Office (as determined by the geographic jurisdictions described in section 2.2 of title 50, Code of Federal Regulations (or a successor regulation)) an annual report using the form developed by the Director under subsection (d). (2) Clarification A covered person shall not be required to submit a report under paragraph (1) until after the date on which the Director develops and makes available the reporting form under subsection (d). (d) Reporting forms (1) In general Subject to paragraph (2), not later than 180 days after the date of enactment of this Act, the Director shall develop and make available on the website of the United States Fish and Wildlife Service a reporting form the Director determines appropriate for the purposes of accepting reports under subsection (c). (2) Format The form developed and made available under paragraph (1) may not be more onerous to complete than similar forms required for permitted take under the Migratory Bird Treaty Act ( 16 U.S.C. 703 et seq. ) as of the date of enactment of this Act.