; and (ii) by inserting after paragraph (5) the following: (6) prepaid access device means an electronic device or vehicle, such as a card, plate, code, number, electronic serial number, mobile identification number, personal identification number, or other instrument that provides a portal to funds or the value of funds that have been paid in advance and can be retrievable and transferable at some point in the future. . (2) GAO report Not later than 18 months after the date of the enactment of this Act, the Comptroller General of the United States shall submit a report to Congress that describes— (A) the impact of amendments made by paragraph (1) on law enforcement, the prepaid access device industry, and consumers; and (B) the implementation and enforcement by the Department of the Treasury of the final rule relating to Bank Secrecy Act Regulations—Definitions and Other Regulations Relating to Prepaid Access (76 Fed. Reg. 45403 (July 29, 2011)). (b) Customs and Border Protection Strategy for Prepaid Access Devices Not later than 18 months after the date of the enactment of this Act, the Secretary of Homeland Security, in consultation with the Commissioner of U.S. Customs and Border Protection, shall submit a report to Congress that— (1) details a strategy to interdict and detect prepaid access devices, digital currencies, or other similar instruments, at border crossings and other ports of entry for the United States