GAO STUDY OF STATE AND LOCAL USE OF 911 SERVICE CHARGES.

SEC. 105. GAO STUDY OF STATE AND LOCAL USE OF 911 SERVICE CHARGES. (a) In General.—Within 60 days after the date of enactment of this Act, the Comptroller General 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 911 services or enhanced 911 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.—Within 18 months after initiating the study required by subsection (a), the Comptroller General shall transmit a report on the results of the study to the Senate Committee on Commerce, Science, and Transportation and the House of Representatives Committee on Energy and Commerce 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.