; waiver (A) In general Except as provided in subparagraphs (B) and (C), each State and jurisdiction shall be required to comply with the requirements of this subsection for the first regularly scheduled election for Federal office occurring in 2034 and for each subsequent election for Federal office. (B) Waiver Except as provided in subparagraph (C), if a State certifies to the Election Assistance Commission not later than the first regularly scheduled election for Federal office occurring in 2034, that the State will not meet the deadline described in subparagraph (A) because it would be impracticable to do so and includes in the certification the reasons for the failure to meet such deadline, subparagraph (A) and subsection (c)(2) shall be applied to the State by substituting 2036 for 2034 . (C) Additional waiver period If a State certifies to the Election Assistance Commission not later than the first regularly scheduled election for Federal office occurring in 2036, that the State will not meet the deadline described in subparagraph (A) (after application of subparagraph (B)) because it would be impracticable to do so and includes in the certification the reasons for the failure to meet such deadline, subparagraph (A) and subsection (c)(2) shall be applied to the State by substituting 2038 for 2034 . (c) Phased implementation (1) Post-election audits (A) In general For the regularly scheduled elections for Federal office occurring in 2026 and 2028, each State shall administer a post-election audit of the result of at least one statewide election contest for Federal office held in the State, or if no such statewide contest is on the ballot, one election contest for Federal office chosen at random. (B) Post-election audit defined In this subsection, the term post-election audit means a post-election process that involves a manual adjudication of voter intent from a sample of ballots validly cast in the election contest. (2) Post-election audits for select contests Subject to subparagraphs (B) and (C) of