The "Plug Offshore Wells Act" requires the Secretary of the Interior to submit an annual report to Congress and make it publicly available on the Department's website. This report, due two years after enactment and annually thereafter, aims to enhance transparency regarding the decommissioning of offshore oil and gas wells, platforms, and pipelines. The report must include specific data points such as the number of decommissioning applications required and received, and the number of facilities not decommissioned by the required date. It also details the number of wells and platforms approved for decommissioning in place , the length of pipelines decommissioned in place versus removed, and the status of enforcement actions taken by the Bureau of Safety and Environmental Enforcement for non-compliance.