covered issuer
(1) Definitions In this subsection— (A) the term “covered issuer” means an issuer that is required to file reports under section 78m or 78o(d) of this title ; and (B) the term “non-inspection year” means, with respect to a covered issuer, a year— (i) during which the Commission identifies the covered issuer under paragraph (2)(A) with respect to every report described in subparagraph (A) filed by the covered issuer during that year; and (ii) that begins after December 18, 2020 .