(a)  In General.⁠—Within 120 days after the close of each calendar year, the Secretary of Transportation and the Secretary of Commerce each shall provide the Secretary of the Treasury a written report on the capital construction funds under the particular Secretary’s jurisdiction for the calendar year.

(b)  Contents.⁠—The report shall state the name and taxpayer identification number of each person⁠—

(1)  establishing a capital construction fund during the calendar year;

(2)  maintaining a capital construction fund on the last day of the calendar year;

(3)  terminating a capital construction fund during the calendar year;

(4)  making a deposit to or withdrawal from a capital construction fund during the calendar year, and the amount of the deposit or withdrawal; or

(5)  having been determined during the calendar year to have failed to fulfill a substantial obligation under a capital construction fund agreement to which the person is a party.