; (3) the term emergency means an emergency declared by the President under section 501 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5191 ); and (4) the term major disaster means a major disaster declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5170 ). (b) Report Not later than 540 days after the date of enactment of this Act, the Comptroller General of the United States shall submit to Congress a report that— (1) identifies amounts appropriated for each of fiscal years 2015 through 2024 that were— (A) designated as being for an emergency requirement; (B) designated as being for disaster relief; or (C) made available to provide assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5121 et seq. ); (2) addresses— (A) the definition of emergency requirements for purposes of appropriated amounts being designated as being for an emergency requirement; (B) the time period during which recipients of appropriated amounts designated as being for an emergency requirement may obligate those amounts; (C) any cost-sharing requirements relating to major disasters and emergencies for State, local, Tribal, and territorial governments; and (D) forecasting and budgeting for disaster-related appropriations; and (3) provides recommendations to— (A) clarify the definition of emergency requirements for purposes of appropriated amounts being designated as being for an emergency requirement; (B) implement an appropriate time limit for recipients to spend appropriated amounts that are designated as being for an emergency requirement; (C) improve cost-sharing relating to major disasters and emergencies among Federal, State, and local governments; and (D) improve forecasting and budgeting for appropriations for emergency requirements and disaster relief.