; and (2) submits to the appropriate congressional committees and makes available to the public a report that contains such determination. (c) Effective date This section shall take effect on the date that is 120 days after the date of the enactment of this Act. 5. Enforcement strategy to address child labor and forced labor in the DRC (a) In general Not later than 120 days after the date of the enactment of this Act, the Forced Labor Enforcement Task Force, established under section 741 of the United States-Mexico-Canada Agreement Implementation Act ( 19 U.S.C. 4681 ), shall submit to the appropriate congressional committees a report that— (1) contains an enforcement strategy to effectively address child labor and forced labor in the mining, production, smelting, or processing of metals or minerals, in particular cobalt and lithium and their derivatives, in the DRC; (2) describes the specific strategy of the United States Government for enforcing section 307 of the Tariff Act of 1930 ( 19 U.S.C. 1307 ) to prevent the importation into the United States of covered DRC goods; (3) describes the perpetration of child labor and forced labor by mining companies in the DRC owned or controlled by PRC entities or financed by PRC state-owned banks or institutions; and (4) recommends development and promotion of alternative sources of supply and production, including within the DRC and the United States domestically. (b) Matters To be included The strategy required by subsection (a) shall include the following: (1) A description of the actions taken by the United States Government, including what monitoring and evaluation (M&E) standards were utilized, to address child labor and forced labor in the DRC under section 307 of the Tariff Act of 1930 ( 19 U.S.C. 1307 ), including a description of all Withhold Release Orders issued, covered DRC goods detained, and fines issued. (2) A list of— (A) covered DRC goods