date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. (d) Report and evaluation (1) In general Beginning with taxable year 2024 and ending with taxable year 2030, the Secretary of the Treasury (or such Secretary's delegate) shall report to the relevant committees of Congress for each taxable year on the credit under section 25F of the Internal Revenue Code of 1986, as added by this section. Such report shall include— (A) the number of taxpayers claiming such credit for the taxable year, (B) the total hours served and other aggregated and averaged data on the preceptorships served by taxpayers as an eligible nurse preceptor (as defined in section 25F(b) of such Code, as so added), (C) the geographic distribution of taxpayers claiming such credit for the taxable year, and (D) such other information as determined relevant by the Secretary (or the Secretary's delegate). (2) Evaluation Not later than June 30, 2031, the Secretary of the Treasury (or the Secretary's delegate), in consultation with the Administrator of the Health Resources and Services Administration, shall provide to the relevant committees of Congress an evaluation of the effectiveness of the credit under section 25F of the Internal Revenue Code of 1986, as added by this section, in increasing the number of nurse preceptors in the United States. (3) Relevant committees of Congress For purposes of this subsection, the term relevant committees of Congress means— (A) the Committee on Finance of the Senate, (B) the Committee on Ways and Means of the House of Representatives, (C) the Committee on Health, Education, Labor, and Pensions of the Senate, (D) the Committee on Education and the Workforce of the House of Representatives, and (E) the Committee on Energy and Commerce of the House of Representatives. (e) Funding (1) Determination of amount of credit allowed Beginning with taxable year 2024 and ending with taxable year 2030, the Secretary shall, subsequent to the close of such taxable year, determine