; (2) in each of 2027, 2028, and 2029, at least 75 percent; and (3) in 2030, and each year thereafter, 100 percent. (b) Regulations Not later than 180 days after the date of enactment of this section, the Secretary of Agriculture shall issue regulations to carry out this section. (c) Required submissions The regulations issued under subsection (b) shall require a covered land or livestock corporation to submit to the Secretary— (1) not later than one year after the date of enactment of this section, and annually thereafter, a plan to achieve compliance with the requirements of this section; (2) beginning in 2028, and annually thereafter, by April 15, a report on compliance with this section, including evidentiary documentation regarding such compliance