; and (B) proposes a remedial plan. (2) Review Annually, the Commissioner of Internal Revenue shall, with respect to a remedial plan proposed under paragraph (1)(B)— (A) review the remedial plan; and (B) in consultation with the Treasury Inspector General for Tax Administration and Chief Financial Officer of the Internal Revenue Service, forward the remedial plan and any additional comments and analysis to the Director of the Office of Management and Budget. 305. Policy proposals (a) In general Not later than 180 days after the date of enactment of this section, the Secretary of the Treasury, in consultation with the Commissioner of Internal Revenue and the Treasury Inspector General for Tax Administration, shall develop policy recommendations, including potential legislative proposals, designed to reduce improper tax payments, including improper tax payments caused by error, waste, fraud, and abuse, made by the Internal Revenue Service. (b) Inclusion The recommendations developed under subsection (a) shall be included, as appropriate, in the budget of the President under section 1105(a) of title 31, United States Code, for fiscal year 2024 and each fiscal year thereafter.