; (iii) a comparison between the projected costs of the major rule and the actual costs of the major rule; and (iv) an evaluation of whether each major rule— (I) facilitates capital formation; (II) promotes fair, efficient markets; and (III) protects investors. (C) Special rule If a study required under subparagraph (A) would apply to more than 10 major rules, the Comptroller Genera shall review only the 10 major rules that are the most significant, as determined by the Comptroller General. (2) Report Not later than 1 year after completing a study under paragraph (1), the Comptroller General shall submit to the Committee on Financial Services of the House of Representatives and the Committee on Banking, Housing, and Urban Affairs of the Senate a report that includes— (A) the results of such study; and (B) with respect to any major rule reviewed in such study that has not yet been fully implemented by the Commission, a statement that the Comptroller General is unable to fully analyze the costs of the major rule at the time the report is submitted. (3) Major rule defined In this subsection, the term major rule has the meaning given the term in section 804 of title 5, United States Code. . VII Minimum public comment period 701. Minimum public comment period Section 4 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78d ), as amended by section 601, is further amended by adding at the end the following: (o) Minimum public comment period (1) In general With respect to a proposed rulemaking for which a public comment period is required under section 553 of title 5, United States Code, the Commission shall provide a public comment period of— (A) at least 60 days; or (B) if the Commission determines the proposed rule addresses imminent investor harm, at least 30 days. (2) Calculation of periods For purposes of calculating the number of days in a period under paragraph (1) with respect to a proposed rulemaking— (A) a Federal holiday shall not be counted