; (2) the average speed of answering enterprise-wide calls for each month during such calendar quarter; (3) the percentage of regular employees of the Internal Revenue Service that perform work in person at their job sites during such calendar quarter; (4) the aggregate inventory of unprocessed original and amended tax returns, unprocessed suspended tax returns, and unresolved accounts management cases as of the last day of the calendar quarter; and (5) with respect to tax returns eligible for a refund, the average length of time between receipt of a tax return and the issuance of a refund. (b) Applicable period For purposes of this section, the term applicable period means the period beginning with the first calendar quarter beginning after the date of the enactment of this Act and ending with the first calendar quarter in which the Internal Revenue Service— (1) has met the requirements under paragraphs (1) and (2) of section 2(a); and (2) has met the requirements of section 4(b). (c) Appropriate Congressional committees For purposes of this section, the term appropriate Congressional committees means— (1) the Committee on Finance of the Senate; (2) the Committee on Appropriations of the Senate; (3) the Committee on Ways and Means of the House of Representatives; and (4) the Committee on Appropriations of the House of Representatives.