((a)) ** .—** 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)) ** .—** 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.