; and (B) alternative metrics that would make housing more affordable for low-income families residing in mountain communities; and (2) evaluate how factoring roommates into area median income calculations for seasonal workers would impact housing assistance. (b) Report (1) In general The Secretary of Housing and Urban Development shall, not later than 2 years after the date of the enactment of this Act, submit to the Committee on Financial Services of the House of Representatives and the Committee on Banking, Housing, and Urban Affairs of the Senate, and make publicly available, a report that describes the findings of the study conducted pursuant to subsection (a). (2) Report contents The report submitted pursuant to subparagraph (1) shall include— (A) a summary of all significant findings; (B) recommendations found in any prior reports about the use of area median income; (C) an assessment of the extent and impacts of the affordable housing crisis in mountain communities nationwide, particularly within jurisdictions for which the Secretary has applied a high housing cost adjustment, including a comparison of rent burdens for very low-income households and seasonal workers in jurisdictions with and without high housing cost adjustments; (D) an assessment of the effects that high housing cost adjustments have had on income limits and rent prices in mountain communities for which the Secretary has applied such an adjustment, including any effects on maximum rents allowed under sections 42 and 142 of the Internal Revenue Code of 1986 for tax-subsidized units; (E) recommendations for reforming or eliminating the use of area median income for the purposes of making housing more affordable for low-income and seasonal workers in mountain communities