; (2) identifying which of such complaints the Secretary investigated; and (3) if the Secretary chose not to pursue the imposition of civil penalties with respect to such complaints, a description of the reasoning of the Secretary for doing so. 303. Study of distribution of civil penalties to consumers (a) In general Not later than 180 days after the date of the enactment of this Act, the Secretary shall submit to the appropriate committees of Congress a report— (1) assessing the feasibility and advisability of distributing a civil penalty imposed on an air carrier for a violation of a law relating to the treatment of passengers in air transportation to the passengers affected by the violation; and (2) identifying any provisions of law that would need to be amended to permit such distributions. (b) Consultations The Secretary shall consult with consumer advocacy organizations and the Advisory Committee for Aviation Consumer Protection in developing the report required by subsection (a). 304. Prohibition on negotiation of reductions in civil penalties Not later than 180 days after the date of the enactment of this Act, the Secretary shall prescribe regulations prohibiting an air carrier from negotiating with the Federal Aviation Administration for a reduction in a civil penalty imposed for a violation of a law relating to the treatment of passengers in air transportation. IV Competitiveness of air carriers 401. Analysis of international air carrier alliances (a) In general The Comptroller General of the United States shall conduct an analysis of certain cooperative agreements between United States air carriers and foreign air carriers (in this section referred to as alliances ) that— (1) have been created pursuant to section 41309 of title 49, United States Code