“ Reporting Requirement- Except as otherwise provided by the Secretary, each United States person who is a shareholder of a passive foreign investment company shall file an annual report containing such information as the Secretary may require.'. (b) Conforming Amendment- Subsection (e) of section 1291 is amended by striking `, (d) , and (f) ' and inserting `and (d) '. (c) Effective Date- The amendments made by this section take effect on the date of the enactment of this Act. ”