national. . (d) GAO study The Comptroller General of the United States shall— (1) conduct a study of the political activities of corporations to determine whether foreign money is being used in United States elections, and (2) not later than July 1, 2019, submit a report of such study to the Committee on House Administration of the House of Representatives and the Committee on Rules and Administration of the Senate. (e) Effective date (1) The amendment made by subsection (a) shall apply to applications filed after the date of the enactment of this Act. (2) The amendment made by subsection (b) shall apply to returns filed for taxable years beginning after the date of the enactment of this Act. 3. Including certifications in reports filed under Federal Election Campaign Act of 1971 by organizations making disbursements for independent expenditures or electioneering communications (a) Independent expenditures Section 304(c)(2) of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30104(c)(2) ) is amended— (1) by striking and at the end of subparagraph (B)