Within 90 days of final enactment of any federal law requiring private employers to provide paid parental leave to employees or providing governmentally funded paid parental leave, the Controller shall provide a report to the Board of Supervisors analyzing the impact of the newly adopted federal law on employers and employees subject to this Article 14, as well as any overlap between the federal benefits and benefits required under this Article 14. In the report, the Controller may, in his or her discretion, recommend changes to this Article 14.