amount identified in the cost estimate, the President shall include with the budget an explanation for the difference. (d) Report (1) In general Not later than 180 days after the date of the enactment of this Act, the Director of National Intelligence and the Under Secretary of Defense for Intelligence and Security shall jointly submit to the appropriate congressional committees a report on the implementation of subsection (b). (2) Appropriate congressional committees defined In this subsection, the term appropriate congressional committees means— (A) the congressional intelligence committees