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(a) Study As soon as practicable after calendar year 2026, and every 5 years thereafter, the Comptroller General shall submit to Congress a report on family and medical leave insurance benefits paid under section 4 for any month during the covered period. The report shall include the following: (1) An identification of the total number of applications for such benefits filed for any month during the covered period, and the average number of days occurring in the period beginning on the date on which such an application is received and ending on the date on which the initial determination of eligibility with respect to the application is made. (2) An identification of the total number of requests for review of an initial adverse determination of eligibility for such benefits made during the covered period, and the average number of days occurring in the period beginning on the date on which such review is requested and ending on the date on which the final determination of eligibility with respect to such review is made. (3) An identification of the total number of monthly benefit claim reports for such benefits filed during the covered period, and the average number of days occurring in the period beginning on the date on which such a claim report is received and ending on the date on which the initial determination of eligibility with respect to the claim report is made. (4) An identification of the total number of requests for review of an initial adverse determination relating to a monthly benefit claim report for such benefits made during the covered period, and the average number of days occurring in the period beginning on the date on which such review is requested and ending on the date on which the final determination of eligibility with respect to such review is made. (5) An identification of any excessive delay in any of the periods described in paragraphs (1) through (4), including— (A) a description of the causes for such delay; or (B) information any correlation in such delay to claimant demographics, industry sector, or qualifying reason. (6) An identification of any additional data that needs to be collected as part of the application process for benefits to produce the report required under this section. (b) Covered period In this section, the term covered period means— (1) with respect to the report due as soon as practicable after calendar year 2026, such calendar year; and (2) with respect to the report due every 5 years thereafter, the 5-calendar year period ending on December 31 of the year prior to the year in which such report is due.