1. Assessment of COVID–19 mitigation policies (a) GAO study The Comptroller General of the United States shall conduct a study on the economic impact and health outcomes associated with the response to the COVID–19 pandemic in the United States. Such study shall include— (1) a summary of strategies used by local governmental entities, States, and the Federal Government to contain and mitigate the spread of COVID–19 during the public health emergency declared under section 319 of the Public Health Service Act ( 42 U.S.C. 247d ) on January 31, 2020, including— (A) limitations on large gatherings of people; (B) the closure of schools, businesses, houses of worship, and other facilities; (C) masking policies; (D) testing policies; and (E) vaccination policies; (2) an analysis and review of the scientific evidence related to the effectiveness of such strategies in preventing or mitigating the spread of COVID–19, including estimates of the burden of disease and death that were avoided through such interventions; (3) an analysis and review of the economic and health impacts of such strategies, including impacts related to mental and physical health and student learning loss; and (4) an accounting of Federal funding used to implement such strategies. (b) Report Not later than 18 months after the date of enactment of this Act, the Comptroller General of the United States shall submit a report on the study under subsection (a) to the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Energy and Commerce of the House of Representatives. Such report shall include recommendations based on the findings of the study conducted under subsection (a) regarding the impact of such strategies during the COVID–19 public health emergency, including how to improve future responses.