; or (ii) in the case of an incumbent Federal entity that is incurring relocation or sharing costs to accommodate sharing spectrum frequencies with another Federal entity, after the frequencies from which the other eligible Federal entity is relocating are reallocated by competitive bidding under section 309(j) of the Communications Act of 1934 ( 47 U.S.C. 309(j) ), without regard to the availability of such sums in the Fund. (E) Prior to the deposit of proceeds into the Fund from an auction, the Director of OMB may borrow from the Treasury the amount under subparagraph (A) for a transfer under subparagraph (D). The Treasury shall immediately be reimbursed, without interest, from funds deposited into the Fund. . 15. Amendments to the Spectrum Pipeline Act of 2015 Section 1008 of the Spectrum Pipeline Act of 2015 ( Public Law 114–74 ; 129 Stat. 584) is amended in the matter preceding paragraph (1) by inserting , after notice and an opportunity for public comment, after the Commission . 16. GAO assessment of unlicensed spectrum and Wi-Fi use in low-income neighborhoods (a) Study (1) In general The Comptroller General of the United States shall conduct a study to evaluate the availability of broadband Internet access using unlicensed spectrum and wireless networks in low-income neighborhoods. (2) Requirements In conducting the study under paragraph (1), the Comptroller General shall consider and evaluate— (A) the availability of wireless Internet hot spots and access to unlicensed spectrum in low-income neighborhoods, particularly for elementary and secondary school-aged children in such neighborhoods; (B) any barriers preventing or limiting the deployment and use of wireless networks in low-income neighborhoods; (C) how to overcome any barriers described in subparagraph (B), including through incentives, policies, or requirements that would increase the availability of unlicensed spectrum and related technologies in low-income neighborhoods