; and (2) claims with a relevant decision dated before such date. (b) Report on unnecessary remands The Secretary, in consultation with the Chairman of the Board and the head of the Office of Administrative Review of the Veterans Benefits Administration, shall submit to Congress an annual report that includes a statement of the number of decisions of the Board to remand a claim for a benefit under a law administered by the Secretary to the Secretary for further action that the Secretary determines were unnecessary during the period covered by the report. . (2) Deadlines The Secretary shall submit the first reports required by subsections (a) and (b) of section 7114 of title 38, United States Code (as added by paragraph (1)) by not later than one year after the date of the enactment of this Act. (e) Plan for improvements to quality in decisions of Board (1) In general Not later than six months after the date of the enactment of this Act, the Secretary of Veterans Affairs, in consultation with the Chairman of the Board of Veterans’ Appeals and the head of the Office of Administrative Review of the Veterans Benefits Administration, shall develop a plan to— (A) improve the quality of decisions of the Board to remand, pursuant to section 7104 of title 38, United States Code, claims for a benefit under a law administered by the Secretary to the Secretary for further action; and (B) mitigate the number of such decisions that are unnecessary under any applicable law or regulation. (2) Report The Secretary shall submit to the Committees on Veterans’ Affairs of the House of Representatives and the Senate a report on such plan by not later than six months after the date of the enactment of this Act.