the number of persons operating cannabis enterprises at each level of such industry, the volume of sales, the amount of tax collected each year, and the areas of evasion, and (2) submit to Congress recommendations to improve the regulation of the industry and the administration of the related tax. (d) Annual reports regarding determination of applicable rates Not later than 6 months before the beginning of each calendar year to which section 5901(a)(2) of the Internal Revenue Code of 1986 (as added by this section) applies, the Secretary of the Treasury, or the Secretary’s delegate, shall make publicly available a detailed description of the methodology which the Secretary anticipates using to determine the applicable rate per ounce and the applicable rate per gram which will apply for such calendar year under section 5901(c)(2) of such Code. (e) Conforming amendments (1) Section 6103(o)(1)(A) of the Internal Revenue Code of 1986 is amended by striking and firearms and inserting firearms, and cannabis products . (2) The table of chapters for subtitle E of such Code is amended by adding at the end the following new item: Chapter 56. Cannabis Products . (3) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Establishment of Opportunity Trust Fund. . (f) Effective date (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to removals, and applications for permits under section 5922 of the Internal Revenue Code of 1986 (as added by subsection (b)), after 180 days after the date of the enactment of this Act. (2) Establishment of Opportunity Trust Fund The amendment made by subsection (a) shall take effect on the date of the enactment of this Act. 6. Opportunity trust fund programs (a) Cannabis justice office