Not later than 90 days after the date of enactment of this Act, the Federal Trade Commission (referred to in this Act as the “Commission”) shall, in consultation with the Internal Revenue Service (referred to in this Act as the “IRS”), submit a report to Congress including—
(1)
a description of the number and types of scams identified by the Commission as being targeted at senior citizens, including scams related to economic stimulus and relief payments related to COVID–19; and
(2)
policy recommendations to prevent such scams, especially as such scams relate to future national emergencies.