(d) Tax gap For purposes of this section, the term tax gap means the difference between tax liabilities owed to the United States under the Internal Revenue Code of 1986 and those liabilities actually collected by the Internal Revenue Service. 202. JCT Report (a) In general Not later than 180 days after the submission of the first tax gap projection to Congress under section 201, and not later than 90 days after the submission of each successive submission, the Chief of Staff of the Joint Committee on Taxation shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report analyzing such projection, including— (1) identification of methodologies used, (2) any statistical or methodological uncertainties, (3) the effect of outdated data, if any, on the accuracy of such projection, and (4) such additional information as the Joint Committee on Taxation determines is useful for Congress to use to assess and analyze the tax gap projections provided by the Commissioner of Internal Revenue. (b) Release of information For purposes of facilitating the report described in subsection (a), the Secretary of the Treasury shall, in a timely manner, provide to the Joint Committee on Taxation such information as such committee requests. 203. Restriction on increased enforcement funds (a) In general Notwithstanding any other provision of law, no funds appropriated to the Department of the Treasury for audit and enforcement purposes in excess of the levels appropriated for such purposes in fiscal year 2022 may be expended for such purposes, including for salaries, expenses, and enforcement activities, until 180 days after the Internal Revenue Service publishes an updated tax gap projection pursuant to, and compliant with, section 201. (b) Sunset The provisions of subsection (a) shall not apply after the date which is one year after the date of the enactment of this section. 204. Restriction on increased funding for other specified purposes (a) In general