; and (2) ensure that any program executive office (PEO) assignment should be made to align the needs of the CSO with a PEO that has similar existing requirements and funding for transitioning technologies within the focus area. (c) Sunset The requirement in subsection (a) shall expire on September 30, 2027. 806. Study on reducing barriers to acquisition of commercial products and services (a) In general The Secretary of Defense, acting through the Under Secretary of Defense for Acquisition and Sustainment, shall conduct a study on the feasibility and advisability of— (1) establishing a default determination that products and services acquired by the Department of Defense are commercial and do not require commercial determination as provided under section 3456 of title 10, United States Code; (2) establishing a requirement for non-commercial determinations to be made for acquisitions to use procedures other than part 12 of the Federal Acquisition Regulation; and (3) mandating use of commercial procedures under part 12 of the Federal Acquisition Regulation unless a justification of non-commerciality is determined. (b) Report Not later than 180 days after the date of the enactment of this Act, the Secretary of Defense shall submit to the congressional defense committees a report on the findings of the study conducted under subsection (a). The report shall include specific findings with relevant data and proposed recommendations, including for any necessary and desirable modifications to applicable statute for any changes the Department seeks to make regarding paragraphs (1) through (3) of subsection (a). 807. Sense of the Senate on independent cost assessment It is the sense of the Senate that— (1) to implement the National Defense Strategy, the Department of Defense requires thoughtful and thorough analysis to ensure efficient and effective use of each taxpayer dollar to inform tradeoff analysis that delivers the optimum portfolio of military capabilities