; gross gain to defendant For purposes of applying section 1031 of title 18, United States Code, to a violation of paragraph (1) of this subsection, the amount that an executive agency pays an entity that violates such paragraph (1) under a contract described in subsection (a) of this section shall be treated as the gross loss to the Government or the gross gain to the defendant. (f) Annual reports to Congress For each calendar year beginning with the first calendar year that begins after the date that is 2 years after the date of enactment of this Act, each executive agency shall submit to Congress, and make publicly available on the website of the executive agency, a report that includes— (1) the number of entities on the list under subsection (d) for the year of the report; (2) the number of entities that agreed to take corrective measures under subsection (c) for such year; (3) the amount of the applicable contracts for the entities described in paragraph (1) or (2); and (4) an assessment of the effectiveness of the implementation of this Act for such year. (g) Definition of executive agency In this section, the term executive agency has the meaning given such term in section 133 of title 41, United States Code. 3. GAO Study Not later than 2 years after the date of the enactment of this Act, the Comptroller General of the United States shall conduct a study on the prevalence and nature of child labor among Federal contractors and submit to Congress a report with the findings of the study.