that such program is established by the Secretary (or designee). (3) Report on effectiveness of program On the date which is 5 years after the establishment of the program under paragraph (1), the Secretary shall submit to Congress a report evaluating the effectiveness of the program, including a detailed examination of the effectiveness of each of the initiatives described in subparagraphs (A), (B), and (C) of paragraph (1). (i) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022.