STUDY OF ADVANCE PAYMENTS.

SEC. 11113. STUDY OF ADVANCE PAYMENTS. (a) In General.— The Comptroller General of the United States shall, in consultation with the Secretary of the Treasury, conduct a study of advance payments required by section 3507 of the Internal Revenue Code of 1986 to determine— (1) the effectiveness of the advance payment system (including an analysis of why so few employees take advantage of such system), and (2) the manner in which such system can be implemented to alleviate administrative complexity, if any, for small business, and (3) if there are any other problems in the administration of such system. (b) Report.— Not later than 1 year after the date of the enactment of this title, the Comptroller shall report the results of the study conducted under subsection (a), together with any recommendations, to the Committee on Finance of the United States Senate and the Committee on Ways and Means of the House of Representatives.