GAO STUDY OF STATE AND LOCAL USE OF 9-1-1 SERVICE CHARGES.

SEC. 6505. GAO STUDY OF STATE AND LOCAL USE OF 9-1-1 SERVICE CHARGES. (a) In General.—Not later than 60 days after the date of the enactment of this Act, the Comptroller General of the United States shall initiate a study of— (1) the imposition of taxes, fees, or other charges imposed by States or political subdivisions of States that are designated or presented as dedicated to improve emergency communications services, including 9-1-1 services or enhanced 9-1-1 services, or related to emergency communications services operations or improvements; and (2) the use of revenues derived from such taxes, fees, or charges. (b) Report.—Not later than 18 months after initiating the study required by subsection (a), the Comptroller General shall prepare and submit a report on the results of the study to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives setting forth the findings, conclusions, and recommendations, if any, of the study, including— (1) the identity of each State or political subdivision that imposes such taxes, fees, or other charges; and (2) the amount of revenues obligated or expended by that State or political subdivision for any purpose other than the purposes for which such taxes, fees, or charges were designated or presented.