; 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) Government Accountability Office report Not later than 18 months after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report describing— (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) Money smuggling through blank checks in bearer form Section 5316 of title 31, United States Code, is amended by adding at the end the following: (e) Monetary instruments with amount left blank For purposes of this section, a monetary instrument in bearer form that has the amount left blank, such that the amount could be filled in by the bearer, shall be considered to have a value of more than $10,000 if the monetary instrument was drawn on an account that contained or was intended to contain more than $10,000 at the time the monetary instrument was— (1) transported