direct oversight, facilitation, and support for the transitions to minimum annual percentages required under this Act and the amendments made by this Act. (b) Combined reporting required Not later than one year after the date of enactment of this Act, and annually thereafter, by April 15, the Administrator of the Environmental Protection Agency, the Secretary of Energy, and the Secretary of Agriculture shall jointly submit to Congress a combined report on the transitions and the compliance of such transitions required under this Act and the amendments made by this Act. (c) National Academy of Sciences recommendations Not later than one year after the date of enactment of this Act, the National Academy of Sciences shall prepare reports to assist all relevant entities with implementing the requirements of this Act and the amendments made by this Act, including staffing, supply chain, domestic production, raw materials, and the reuse and recycling of all elements utilized to create renewable energy. 10. Disallowance of deductions for non-compliant businesses (a) In general Part IX of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items not deductible) is amended by adding at the end thereof the following new section: 280I. Expenditures of non-compliant businesses No deduction shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business if such trade or business (or the activities which comprise such trade or business) does not comply with the provisions of the Earth Act to Stop Climate Pollution by 2030 at any time during such taxable year. . (b) Conforming amendment The table of sections for part IX of the subchapter B of chapter 1 of such Code is amended by adding at the end thereof the following new item: Sec. 280I. Expenditures of non-compliant businesses. (c) Effective date The amendment made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act in taxable years ending after such date.