of proposed rulemaking regarding seating accommodations for any qualified individual with a disability. (B) Notice of proposed rulemaking Not later than 1 year after the date on which the advanced notice of proposed rulemaking under subparagraph (A) is completed, the Secretary shall issue a notice of proposed rulemaking regarding seating accommodations for any qualified individual with a disability. (C) Final rule Not later than 1 year after the date on which the notice of proposed rulemaking under subparagraph (B) is completed, the Secretary shall issue a final rule regarding seating accommodations for any qualified individual with a disability. (2) Requirements In carrying out any rulemaking under paragraph (1), the Secretary shall consider the following: (A) The scope and anticipated number of qualified individuals with a disability who— (i) may need to be seated with a companion to receive assistance during a flight