; and (C) by striking made by the Secretary and inserting made by the Secretary of Defense (or the Secretary of Homeland Security with respect to the Coast Guard) ; and (3) in section 5— (A) in subsection (a)— (i) by inserting (and the Secretary of Homeland Security, with respect to the Coast Guard when it is not operating as a service in the Department of the Navy, and the Secretary of Transportation, with respect to the Coast Guard during the period in which it was operating as a service in the Department of Transportation) after the Secretary of Defense ; and (ii) by striking the Secretary to and inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable) to ; and (B) in subsection (b)— (i) in paragraph (2), by striking the Secretary and inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable) ; and (ii) in paragraph (3), by striking the Secretary and inserting the Secretary of Defense (or the Secretary of Homeland Security, with respect to the Coast Guard when it is not operating as a service in the Department of the Navy) . (b) Deadlines (1) Identification of amounts improperly withheld and reporting The Secretary of Homeland Security and the Secretary of Transportation shall carry out the requirements under— (A) section 3(a) of the Combat-Injured Veterans Tax Fairness Act of 2016 ( Public Law 114–292 ; 10 U.S.C. 1212 note), as amended by subsection (a)(1), not later than one year after the date of the enactment of this Act; and (B) section 5 of that Act, as amended by subsection (a)(3), not later than one year after the date of the enactment of this Act. (2) Ensuring amounts are not improperly withheld The Secretary of Homeland Security shall carry out the requirements under section 4 of the Combat-Injured Veterans Tax Fairness Act of 2016 ( Public Law 114–292