; and (ii) is located in a State that, as of the last day of the preceding fiscal year, had in effect a law that, at a minimum— (I) with respect to a mandatory reporter who learns of facts that give reason to suspect that a child has suffered an incident of child abuse, requires the mandatory reporter to report the suspected child abuse to a law enforcement agency, a child protective services agency, or both; (II) requires the report described in subclause (I) to be made as soon as possible, and in any event not later than 48 hours after the mandatory reporter learns of the facts that give reason to suspect that a child has suffered an incident of child abuse; (III) prohibits a covered entity from— (aa) taking any action to prevent or discourage reporting of child abuse; or (bb) retaliating against a mandatory reporter for making a report described in subclause (I); and (IV) provides a criminal, civil, or administrative penalty for the knowing failure by a mandatory reporter to submit a report in accordance with the requirement described in subclause (I). (G) Mandatory reporter The term mandatory reporter means an individual who— (i) has attained the age of 18 years; and (ii) is authorized to interact with a child by a covered entity that is providing any care, treatment, education, training, instruction, religious guidance, supervision, or recreational opportunities to that child. (H) Privileged communication The term privileged communication means any communication between 2 parties that, under any applicable law where the communication takes place— (i) is recognized as privileged; (ii) is not subject to any exception