GAO REPORT ON ENTRIES BY MAIL.

SEC. 114. GAO REPORT ON ENTRIES BY MAIL. Before the 240th day after the date of the enactment of this Act, the Comptroller General of the United States shall— (1) determine the extent to which the fees imposed under section 13031(a)(6) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(6)) are collected; (2) develop recommendations for maximizing the collection of such fees; and (3) submit a written report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate setting forth such determination and recommendation and the bases therefor.