; and (2) providing recommendations for administrative actions to be adopted by the Bureau of Alcohol, Tobacco, Firearms, and Explosives to minimize the number of unresolved NICS inquiries described in paragraph (1). (b) Administration of NICS checks Not later than 180 days after the date of enactment of this Act, the Inspector General of the Department of Justice shall submit a report to Congress regarding the percentage of NICS inquiries during the period of calendar years 2014 through 2021 with respect to the transfer of a firearm which were administered by the Federal Bureau of Investigation on behalf of the Bureau of Alcohol, Tobacco, Firearms, and Explosives. (c) Memorandum of understanding Not later than 180 days after the date of enactment of this Act, the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives and the Director of the Federal Bureau of Investigation shall enter into a memorandum of understanding regarding the administration and processing of NICS inquiries with respect to the transfer of firearms. (d) Definitions In this section— (1) Firearm The term firearm has the same meaning given such term under section 5845(a) of the Internal Revenue Code of 1986. (2) NICS The term NICS means the national instant criminal background check system established under section 103 of the Brady Handgun Violence Prevention Act ( 34 U.S.C. 40901 ).