,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bage  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #ah1 #bjai ,ms4  
,hassan 7= h]self & ,mr4 ,paul7         
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,homel& ,security & ,gov]nm5tal ,affairs
  ,a ,,bill  ,to address recomm5dations 
made to ,congress by ! ,gov]nm5t        
,acc\ntability ,(fice & detail$ 9 !     
annual duplication report1 & = o!r      
purposes4  #a4 ,%ort title  ,?is ,act   
may be cit$ z ! ,act+ on ! ,annual      
,duplication ,report ,act ( #bjai4  #b4 
,f9d+s2 s5se ( ,congress  7a7 ,f9d+s    
,congress makes ! foll[+ f9d+s3 7#a7 ,! 
annual reports prep>$ by ! ,comptroll]  
,g5]al ( ! ,unit$ ,/ates "u section #ba 
( ! ,jo9t ,resolution entitl$ ,jo9t     
,resolution increas+ ! /atutory limit on
 ! public debt1 approv$ ,febru>y #ab1   
#bjaj 7#ac ,u4,s4,c4 #gab note71 h      
produc$ approximately #bfb1jjj1jjj1jjj 9
 f9ancial b5efits = ! ,f$]al ,gov]nm5t4 
7#b7 ,! #bjai report entitl$ ,additional

 ,opportunities to ,r$uce ,fragm5tation1
 ,ov]lap1 & ,duplication & ,a*ieve      
,billions 9 ,f9ancial ,b5efits          
7,,gao-#ai-bhe,,sp7 id5tifi$ #ih new    
actions t ,congress or ! executive bran*
 c take to improve effici5cy &          
effectiv5ess across ! ,f$]al ,gov]nm5t1 
& pot5tially to save t5s ( billions (   
doll>s4  7#c7 ,^? f9ancial b5efits _c be
 realiz$ )\t full implem5tation ( !     
actions & recomm5dations set =? by !    
,comptroll] ,g5]al4  7#d7 ,( ! #ih new  
actions1 sev]al require legislation to  
be fully implem5t$1 includ+-- 7,a7 exp&+
 ! def9ition ( all[able exp5ses au?oriz$
 by ! ,=eign ,milit>y ,sales            
adm9i/rative acc\nt2  7,b7 exam9+ !     
optimal size ( ! ,/rategic ,petroleum   
,res]ve2  7,c7 alt]+ ! metal composition
 ( co9s to r$uce production co/s2  7,d7 
requir+ scannable codes on tax returns  
prep>$ electronically1 b fil$ on pap]2 &
  7,e7 /r5g!n+ ! acc\ntability ( s*ools 
= /ud5t loan defaults4  7b7 ,s5se (     
congress ,x is ! s5se ( ,congress t--   

7#a7 x is ! responsibility ( ,congress &
 ! executive bran* to take action to    
implem5t recomm5dations made 9 ! annual 
reports ( ! ,gov]nm5t ,acc\ntability    
,(fice on r$uc+ duplication 9 ,f$]al    
programs to be good /ew>ds ( taxpay]    
doll>s2 &  7#b7 legislation & adequate  
res\rces are ne$$ to ensure t all       
pot5tial f9ancial b5efits are realiz$ f 
! implem5tation ( ^? recomm5dations4    
#c4 ,enhanc+ ,f$]al rev5ue ?r\gh review+
 & report+ on use & managem5t (         
adm9i/rative sur*>ges "u =eign milit>y  
sales program  7a7 ,=eign milit>y sales 
program def9$ ,9 ?is section1 ! t]m     
=eign milit>y sales program means !     
program au?oriz$ "u *apt] #b ( ! ,arms  
,export ,control ,act 7#bb ,u4,s4,c4    
#bgfa et seq474  7b7 ,review  7#a7 ,9   
g5]al ,! ,secret>y ( ,def5se1 act+ ?r\gh
 ! ,director ( ! ,def5se ,security      
,coop]ation ,ag5cy1 %all review options 
= exp&+ ! use ( adm9i/rative sur*>ges "u
 ! =eign milit>y sales program1 includ+ 
practices = manag+ adm9i/rative sur*>ges

 & contract adm9i/ration s]vices        
sur*>ges4  7#b7 ,matt]s to be includ$ ,!
 review conduct$ "u p>agraph 7#a7 %all  
include ! foll[+3 7,a7 ,a det]m9ation ( 
:i* specific exp5ses are incurr$ by !   
,unit$ ,/ates ,gov]nm5t 9 op]ation ( !  
=eign milit>y sales program t !         
adm9i/rative sur*>ge does n pay = z ( ! 
date ( ! enactm5t ( ?is ,act4  7,b7 ,!  
e/imat$ annual co/ ( ea* ( su* specific 
exp5ses4  7,c7 ,an assessm5t ( ! co/s & 
b5efits ( fund+ su* specific exp5ses    
?r\gh ! adm9i/rative sur*>ge1 includ+   
any data to support su* an assessm5t4   
7,d7 ,an assessm5t ( h[ ! ,dep>tm5t (   
,def5se c\ld calculate an upp] b\nd ( a 
t>get range = ! adm9i/rative sur*>ge    
acc\nt & ! contract adm9i/ration s]vices
 sur*>ge acc\nt1 includ+ an assessm5t ( 
! co/s & b5efits ( sett+ su* a b\nd4    
7,e7 ,an assessm5t ( h[ ! ,dep>tm5t (   
,def5se calculates ! l[] b\nd1 or safety
 level1 = ! adm9i/rative sur*>ge acc\nt 
& ! contract adm9i/ration s]vices       
sur*>ge acc\nt1 includ+ :at specific    

factors in=m ! calculation & :e!r su* a 
me?od = calculat+ ! safety level is /ill
 valid or %\ld be revisit$4  7,f7 ,an   
assessm5t ( ! process us$ by ! ,dep>tm5t
 ( ,def5se to review & set rates = !    
adm9i/rative sur*>ge & ! contract       
adm9i/ration s]vices sur*>ge1 includ+ ! 
ext5t to :i* outside p>ties are consult$
 & any proposals ! ,dep>tm5t ( ,def5se  
may h = bett] ensur+ t ! rates are set  
appropriately4  7,g7 ,su* o!r matt]s z !
 ,secret>y ( ,def5se det]m9es to be     
appropriate4  7c7 ,report requir$ ,n    
lat] ?an #ahj days aft] ! date ( !      
enactm5t ( ?is ,act1 ! ,secret>y (      
,def5se1 act+ ?r\gh ! ,director ( !     
,def5se ,security ,coop]ation ,ag5cy1   
%all submit to ! ,committee on ,arm$    
,s]vices ( ! ,s5ate & ! ,committee on   
,arm$ ,s]vices ( ! ,h\se (              
,repres5tatives a report on--  7#a7 !   
f9d+s ( ! review conduct$ "u subsection 
7b72 &  7#b7 any legislative *anges ne$$
 to all[ ! adm9i/rative sur*>ge "u !    
=eign milit>y sales program to pay = any

 exp5ses curr5tly n cov]$ by t sur*>ge4 
#d4 ,increas+ ,f$]al rev5ue by review+ &
 report+ on optimal size ( ,/rategic    
,petroleum ,res]ve  7a7 ,review  7#a7 ,9
 g5]al ,! ,secret>y ( ,en]gy 7ref]r$ to 
9 ?is section z ! ,secret>y7 %all       
conduct a review ( options = a          
long-range t>get = ! optimal size &     
configuration ( ! ,/rategic ,petroleum  
,res]ve e/abli%$ "u "p ,b ( title ,i ( !
 ,en]gy ,policy & ,cons]vation ,act 7#db
 ,u4,s4,c4 #fbca et seq47 7ref]r$ to 9  
?is section z ! ,res]ve74  7#b7 ,matt]s 
to be consid]$ ,9 conduct+ ! review "u  
p>agraph 7#a71 ! ,secret>y %all         
consid]-- 7,a7 ! volume ( petroleum &   
petroleum products to be held 9 !       
,res]ve2  7,b7 ! infra/ructure &        
mod]nization ne$s ( ! ,res]ve2  7,c7 !  
projections = future oil production &   
consumption 9 ! ,unit$ ,/ates2  7,d7 !  
efficacy ( ! exi/+ ,res]ve to respond to
 dome/ic supply disruptions2  7,e7 !    
obligations ( ! ,int]national ,en]gy    
,ag5cy2  7,f7 ! expect$ responses ( !   

private sector to any supply disruptions
 due to a suboptimal size &             
configuration ( ! ,res]ve2 &  7,g7 !    
co/s & b5efits ( a range ( pot5tial     
sizes & configurations ( ! ,res]ve4  7b7
 ,report ,n lat] ?an #ahj days aft] !   
date ( enactm5t ( ?is ,act1 ! ,secret>y 
%all submit to ! ,committee on ,en]gy & 
,natural ,res\rces ( ! ,s5ate & !       
,committee on ,en]gy & ,comm]ce ( !     
,h\se ( ,repres5tatives a report        
describ+--  7#a7 ! f9d+s ( ! review     
conduct$ "u subsection 7a72 &  7#b7     
recomm5dations = legislation ne$$ to    
optimize ! size & configuration ( !     
,res]ve4  #e4 ,sav+ ,f$]al funds by     
au?oriz+ *anges to ! composition (      
circulat+ co9s  ,section #eaab ( title  
#ca1 ,unit$ ,/ates ,code1 is am5d$ by   
add+ at ! end ! foll[+3  7x7            
,composition ( circulat+ co9s  7#a7 ,9  
g5]al ,not)/&+ any o!r provision ( law1 
! ,director ( ! ,unit$ ,/ates ,m9t may  
modify ! composition ( circulat+ co9s 9 
accordance ) a /udy & analysis conduct$ 

by ! ,unit$ ,/ates ,m9t1 if t           
modification w--  7,a7 r$uce co/s       
incurr$ by ! taxpay]s ( ! ,unit$ ,/ates2
  7,b7 be seamless1 z det]m9$ ?r\gh te/+
 conduct$ by mo/ co9 acceptors2 &  7,c7 
h no impact on ! public & /akehold]s1   
except z describ$ 9 subp>agraph 7,a74   
7#b7 ,notification to ,congress ,on !   
date t is #ij days be=e ! date on :i* ! 
,director ( ! ,unit$ ,/ates ,m9t makes a
 modification describ$ 9 p>agraph 7#a71 
! ,director %all submit to ,congress    
notice t--  7,a7 provides a ju/ification
 = ! modification1 includ+ ! support = t
 modification 9 ! /udy & analysis       
requir$ "u p>agraph 7#a7 ) respect to ! 
modification2  7,b7 describes h[ !      
modification w r$uce co/s incurr$ by !  
taxpay]s ( ! ,unit$ ,/ates2  7,c7       
c]tifies t ! modification w be seamless1
 z describ$ 9 p>agraph 7#a77;,b72 &     
7,d7 c]tifies t ! modification w h no   
impact on ! public or /akehold]s1 except
 z describ$ 9 p>agraph 7#a77;,a74  4    
#f4 ,r$uc+ ! res\rce dra9 by requir+ t  

electronically prep>$ pap] returns to   
include scannable code  7a7 ,9 ,g5]al   
,subsection 7e7 ( section #fjaa ( !     
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by ! ,taxpay] ,fir/ ,act 7,public ,law  
#aaf-be71 is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#g7 ,special rule
 = returns prep>$ electronically &      
submitt$ on pap] ,! ,secret>y %all      
require t any return ( tax :i* is prep>$
 electronically1 b is pr9t$ & fil$ on   
pap]1 be> a code :i* c1 :5 scann$1      
conv]t su* return to electronic =mat4  4
  7b7 ,con=m+ am5dm5t ,p>agraph 7#a7 (  
section #fjaa7;e7 ( su* ,code is am5d$  
by /rik+ p>agraph 7#c7 & ins]t+         
p>agraphs 7#c7 & 7#g74  7c7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to returns ( tax ! due date =
 :i* 7det]m9$ )\t reg>d to ext5sions7 is
 aft] ,decemb] #ca1 #bjbj4  #g4         
,maximiz+ effective use & rec\pm5t (    
,f$]al /ud5t loans by clos+ ! =be>ance  
loophole & am5d+ default rates  7a7     
,default managem5t plan  ,section       

#dce7;a77#g77;,a7 ( ! ,high] ,education 
,act ( #aife 7#bj ,u4,s4,c4             
#ajhe7;a77#g77;,a77 is am5d$-- 7#a7 by  
r$esignat+ clause 7ii7 z clause 7iii72 &
  7#b7 by ins]t+ aft] clause 7i7 !      
foll[+3  7iii7 ,prohibition ,! plan     
requir$ "u clause 7i7 may n include     
plac+ /ud5ts 9 =be>ance z a means (     
r$uc+ ! cohort default rate ( !         
in/itution4  4  7b7 ,=be>ance rules     
,section #dce7m77#a7 ( ! ,high]         
,education ,act ( #aife 7#bj ,u4,s4,c4  
#ajhe7m77#a77 is am5d$ by add+ at ! end 
! foll[+3  7,d7 ,) respect to a cohort  
default rate calculat$ = an in/itution  
"u ?is p>agraph = fiscal ye> #bjah & =  
ea* succe$+ fiscal ye>1 ! cohort default
 rate %all be calculat$ su* t 9 det]m9+ 
! numb] ( curr5t & =m] /ud5ts at an     
in/itution :o ent] repaym5t = su* fiscal
 ye>--  7i7 any /ud5t :o is 9 nonm&atory
 =be>ance = su* fiscal ye> = a p]iod (  
great] ?an #ah mon?s b less ?an #cf     
mon?s %all n be c\nt$ z ent]+ repaym5t =
 t fiscal ye>2  7ii7 any /ud5t describ$ 

9 clause 7i7 %all be c\nt$ z ent]+      
repaym5t = ! fir/ fiscal ye> = :i* !    
/ud5t ceases to be 9 a p]iod ( =be>ance 
& o!rwise meets ! requirem5ts = be+ 9   
repaym5t2 &  7iii7 any /ud5t :o is 9 a  
p]iod ( nonm&atory =be>ance = #c or m   
ye>s %all be c\nt$ z 9 default & includ$
 9 ! in/itution's total numb] ( /ud5ts 9
 default4  4