; 50 U.S.C. 1522(d)(2) ) is amended by striking may not be included in the budget accounts and inserting may be included in the budget accounts . 1048. Limitation on availability of funds until delivery of report on next generation tactical communications (a) Report required Not later than 180 days after the date of the enactment of this Act, the Commander of the United States Special Operations Command and the Assistant Secretary of Defense for Special Operations and Low Intensity Conflict shall jointly submit to the congressional defense committees a report on special operations forces tactical communications requirements and plans for addressing such requirements. (b) Elements The report required under subsection (a) shall include each of the following: (1) A description of special operations forces tactical communications requirements. (2) An explanation of how funding provided in prior fiscal years, and the proposed funding for fiscal year 2024, has enhanced, and will continue to enhance, the fielding of tactical communications capabilities to special operations forces components. (3) A description of deficiencies identified with the AN/PRC-163 radio and a plan for addressing such deficiencies. (4) An update on the status of fielding of two-channel manpack and two-channel handheld radios to special operations forces, including an explanation for any special operations forces components or units that have requested, but not yet received, such radios. (5) An articulation of lessons learned from the prior testing and fielding of tactical communications capabilities to meet unique mission requirements of special operations forces components. (6) An explanation of the approach of the United States Special Operations Command to ensuring that communications capabilities under the tactical communications program meet security and resiliency requirements mandated by section 168 of the National Defense Authorization Act for Fiscal Year 2020 ( Public Law 116–92 ). (7) Any other matter the Commander of United States