diff --git a/Library/Homebrew/cmd/update-report.rb b/Library/Homebrew/cmd/update-report.rb
index 71ecb09d92..474db0052d 100644
--- a/Library/Homebrew/cmd/update-report.rb
+++ b/Library/Homebrew/cmd/update-report.rb
@@ -9,6 +9,7 @@ require "description_cache_store"
 require "cli/parser"
 require "settings"
 require "linuxbrew-core-migration"
+require "extend/os/cmd/update-report"
 
 module Homebrew
   extend T::Sig
@@ -293,31 +294,7 @@ module Homebrew
   end
 
   def migrate_gcc_dependents_if_needed
-    # TODO: Refactor and move to extend/os
-    return if OS.mac? # rubocop:disable Homebrew/MoveToExtendOS
-    return if Settings.read("gcc-rpaths.fixed") == "true"
-
-    Formula.installed.each do |formula|
-      next unless formula.tap&.core_tap?
-
-      recursive_runtime_dependencies = Dependency.expand(
-        formula,
-        cache_key: "update-report",
-      ) do |_, dependency|
-        Dependency.prune if dependency.build? || dependency.test?
-      end
-      next unless recursive_runtime_dependencies.map(&:name).include? "gcc"
-
-      keg = formula.installed_kegs.last
-      tab = Tab.for_keg(keg)
-      # Force reinstallation upon `brew upgrade` to fix the bottle RPATH.
-      tab.source["versions"]["version_scheme"] = -1
-      tab.write
-    rescue TapFormulaUnavailableError
-      nil
-    end
-
-    Settings.write "gcc-rpaths.fixed", true
+    # do nothing
   end
 end
 
diff --git a/Library/Homebrew/extend/os/cmd/update-report.rb b/Library/Homebrew/extend/os/cmd/update-report.rb
new file mode 100644
index 0000000000..59a67f04ce
--- /dev/null
+++ b/Library/Homebrew/extend/os/cmd/update-report.rb
@@ -0,0 +1,4 @@
+# typed: strict
+# frozen_string_literal: true
+
+require "extend/os/linux/cmd/update-report" if OS.linux?
diff --git a/Library/Homebrew/extend/os/linux/cmd/update-report.rb b/Library/Homebrew/extend/os/linux/cmd/update-report.rb
new file mode 100644
index 0000000000..7471633287
--- /dev/null
+++ b/Library/Homebrew/extend/os/linux/cmd/update-report.rb
@@ -0,0 +1,34 @@
+# typed: false
+# frozen_string_literal: true
+
+module Homebrew
+  extend T::Sig
+
+  module_function
+
+  def migrate_gcc_dependents_if_needed
+    return if Settings.read("gcc-rpaths.fixed") == "true"
+
+    Formula.installed.each do |formula|
+      next unless formula.tap&.core_tap?
+
+      recursive_runtime_dependencies = Dependency.expand(
+        formula,
+        cache_key: "update-report",
+      ) do |_, dependency|
+        Dependency.prune if dependency.build? || dependency.test?
+      end
+      next unless recursive_runtime_dependencies.map(&:name).include? "gcc"
+
+      keg = formula.installed_kegs.last
+      tab = Tab.for_keg(keg)
+      # Force reinstallation upon `brew upgrade` to fix the bottle RPATH.
+      tab.source["versions"]["version_scheme"] = -1
+      tab.write
+    rescue TapFormulaUnavailableError
+      nil
+    end
+
+    Settings.write "gcc-rpaths.fixed", true
+  end
+end