; (2) identifies any resource gaps and challenges; and (3) details the steps that will be taken to ensure compliance with such requirements in the subsequent fiscal year. 3. Non-intrusive inspection systems for outbound inspections (a) Feasibility study Not later than 270 days after the date of the enactment of this Act, the Commissioner of U.S. Customs and Border Protection shall submit a report to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Homeland Security of the House of Representatives that analyzes the feasibility of using non-intrusive inspection systems to scan 10 percent of all vehicles exiting the United States through land ports of entry with equipment available on the date of the enactment of this Act. (b) Implementation Beginning not later than September 30, 2026, U.S. Customs and Border Protection shall use non-intrusive inspection systems at land ports of entry to scan not fewer than 10 percent of all vehicles exiting the United States through land ports of entry. 4. GAO review and report (a) Review (1) In general The Comptroller General of the United States shall conduct a review of the use by U.S. Customs and Border Protection of non-intrusive inspection systems for border security. (2) Elements The review required under paragraph (1) shall— (A) identify— (i) the number and types of non-intrusive inspection systems deployed by U.S. Customs and Border Protection; and (ii) the locations to which such systems have been deployed; and (B) examine the manner in which U.S. Customs and Border Protection— (i) assesses the effectiveness of such systems