; and (2) polar-class medium icebreakers. (c) Comptroller General of the United States report (1) In general Not later than 45 days after the date of the enactment of the this Act, the Comptroller General of the United States shall submit to the Committees on Armed Services of the Senate and the House of Representatives, the Committee on Commerce, Science, and Transportation of the Senate, and the Committee on Transportation and Infrastructure of the House of Representatives a report assessing the cost and procurement schedule for new United States icebreakers. (2) Elements The report required in paragraph (1) shall include an analysis of the following: (A) The current status of the efforts of the Coast Guard to acquire new icebreaking capability, including coordination through the Integrated Program Office. (B) Actions being taken by the Coast Guard to incorporate key practices from other nations that procure icebreakers to increase knowledge and reduce costs and risks. (C) The extent by which the cost and schedule for building Coast Guard icebreakers differs from those in other countries, if known. (D) The extent that innovative acquisition practices (such as multiyear funding and block buys) may be applied to icebreaker acquisition to reduce the cost and accelerate the schedule. (E) A capacity replacement plan to mitigate a potential icebreaker capability gap if the Polar Star cannot remain in service. (F) Any other matters the Comptroller General considers appropriate. 3. Department of Defense review of Navy capabilities in the Arctic region (a) Findings Congress makes the following findings: (1) In recent years, the retreat of polar sea ice in the Arctic, combined with an expected increase in human activity in the region, has heightened the interests of the United States and other nations in the Arctic region. (2) Diminishing sea ice has made some Arctic waters navigable for longer periods and, as a result, may contribute to new economic opportunities in commercial shipping, resource extraction, tourism, and