; and (iii) identifying such working waterfronts and highlighting them within communities; (B) outline options, in consultation with coastal states and coastal stakeholders, to address each critical need identified under subparagraph (A), including adaptation and mitigation options where applicable; (C) identify which Federal agency is responsible for addressing each critical need identified under subparagraph (A); and (D) recommend which Federal agency is best suited to address each critical need identified under subparagraph (A) for which no responsible Federal agency is identified under subparagraph (C). (4) Report Not later than 18 months after the date of the enactment of this section, the Task Force shall submit to Congress a report regarding the findings of the Task Force under this subsection. (5) Implementation Not later than 30 months after the date of the enactment of this section, the head of each Federal agency identified under paragraph (3)(C) shall, to the extent practicable and subject to the availability of appropriations, implement the options outlined under paragraph (3)(B). (b) Working waterfronts plan (1) In general A covered entity may submit to the Secretary a working waterfronts plan for approval under this subsection, which, as applicable and with respect to the covered entity— (A) shall— (i) provide for the preservation and expansion of access to coastal waters by coastal users; (ii) be complementary to and incorporate the policies, objectives, and regulations of regional and local working waterfronts plans or strategies in effect before the date of the enactment of this section; (iii) be developed through a process that— (I) ensures the involvement of coastal stakeholders; and (II) is consistent with other coastal management programs, regulations, and activities of the covered entity; (iv) designate each qualified holder of the covered entity, if any