Information required to be furnished to Secretary
Under regulations, the lessee and lessor described in subsection (a) shall, at such times and in such manner as may be provided in such regulations, furnish to the Secretary—
(1)#
information concerning the amounts received (or treated as a rent reduction) and expended as described in subsection (a), and
(2)#
any other information which the Secretary deems necessary to carry out the provisions of this section.