1. Short title This Act may be cited as the China Defense Spending Transparency Act . 2. Comparative study on defense budget transparency of the People’s Republic of China and the United States (a) Study required (1) Defense intelligence agency study Not later than 180 days after the date of the enactment of this Act, the Director of the Defense Intelligence Agency shall complete and submit to the appropriate committees of Congress a public comparative study on the defense budgets of the People’s Republic of China and the United States. (2) Methodology The study required by paragraph (1) shall employ a robust methodology that— (A) does not depend on the official pronouncements of the Government of the People’s Republic of China or the Chinese Communist Party; (B) takes into account the military-civil fusion present in the People's Republic of China; and (C) employs the building block method of analysis or a similar method of analysis. (3) Goal The goal of the study required by paragraph (1) shall be to provide the people of the United States with an accurate comparison of the defense spending of the People’s Republic of China and the United States. (4) Public availability The Director shall make the study required by paragraph (1) available to the public on the internet website of the Defense Intelligence Agency. (b) Elements The study required by this section shall do the following: (1) Determine the amounts invested by each subject country across functional categories for spending, including— (A) defense-related research and development; (B) weapons procurement from domestic and foreign sources; (C) operations and maintenance; (D) pay and benefits