a list of all securities described under section 1261(b)(1)(A) of the Internal Revenue Code of 1986. (2) Reporting requirements The Securities and Exchange Commission may require such reports as the Commission determines necessary to determine which securities are described under section 1261(b)(1)(A) of the Internal Revenue Code of 1986. (f) Rulemaking Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury and the Securities and Exchange Commission shall issue such rules as may be necessary to implement this Act and the amendments made by this Act, including establishing the criteria described under section 1261(b)(1)(A) of the Internal Revenue Code of 1986. (g) Effective date The amendments made by this section shall apply to dispositions of property, and dividends paid, on or after January 1, 2025.