of Dispute Resolution. (c) Waiver of rights For disputes falling within the scope of subsection (b), the election by an individual to pursue a legal remedy other than that provided by the Program’s dispute resolution system shall automatically waive the individual’s right to submit the dispute to the Program’s dispute resolution system unless all parties to the dispute agree to the termination of the other legal proceeding and the submission of the dispute for resolution under subsection (b). (d) Breaches of a collective bargaining agreement If a dispute falling within the scope of subsection (a) or (b) includes an alleged breach of a collective bargaining agreement ( CBA ), the jurisdiction of the Program’s Office of Dispute Resolution may not be invoked to decide any issue that depends on the interpretation of the CBA, but it may be invoked under subsection (a) or (b), as appropriate, to decide other aspects of the dispute, either before the contract dispute is resolved if both parties to the CBA agree to the submission, or after the contract dispute has been resolved if issues remain that are suitable for resolution by the Office of Dispute Resolution. (e) Other disputes Persons or entities that claim to have suffered a legally cognizable detriment as a result of a violation of this Act that does not fall within the scope of subsection (a) or (b) may have their claim investigated and obtain an appropriate administrative response by filing a complaint with the Office of Dispute Resolution. (f) Whistleblower hotline In addition to the procedures established by the Secretary to formally invoke the jurisdiction of the Office of Dispute Resolution, information involving alleged violations of this Act may be reported informally to the Office of Dispute Resolution. 314. Tax on securities transactions (a) In general Chapter 36 of the Internal Revenue Code of 1986 is amended by inserting after subchapter B the following new subchapter: C Tax on securities transactions 4475. Tax on trading transactions (a) Imposition