; (3) steps the agency intends to make toward updating, modernizing, retiring, or disposing of the legacy information technology systems of the agency prioritized under paragraph (2) during the 5-year period beginning on the date of submission of the plan; and (4) any additional information that the Director determines necessary or useful for the agency to consider or include to effectively and efficiently execute the modernization plan, which may include— (A) the capacity of the agency to operate and maintain an updated or modernized legacy information technology system; (B) the estimated cost and sources of funding required to execute the modernization plan; and (C) the ability of the agency to adapt an updated or modernized legacy information technology system to changes in policy, technology, or other user needs, as necessary. (c) Publication and submission to Congress Not later than 30 days after the date on which the head of an agency submits the modernization plan developed under subsection (a) as part of the information resource management strategic plan of the agency submitted under section 3506(b)(2) of title 44, United States Code, the head of the agency shall submit the modernization plan to the Committee on Homeland Security and Governmental Affairs of the Senate, the Committee on Oversight and Accountability of the House of Representatives, and each congressional oversight committee of the agency. 5. Role of the Office of Management and Budget Not later than 180 days after the date of enactment of this Act, the Director, in coordination with the Administrator of the Office of Electronic Government, shall issue guidance on the implementation of this Act and the amendments made by this Act, which shall include— (1) criteria to determine whether information technology qualifies as a legacy information technology system for the purposes of compiling the inventory required under section 3(a)(1)