; and (II) section 905(b) of the Water Resources Development Act of 1986 ( 33 U.S.C. 2282(b) )]; and (ii) applicable guidance, regulations, and policies of the Corps of Engineers. (C) Incorporation of previous report In carrying out subparagraph (A), the Comptroller General may incorporate applicable information from the report carried out by the Comptroller General under section 8236(c) of the Water Resources Development Act of 2022 (136 Stat. 3769). (2) Report On completion of the review conducted under paragraph (1), the Comptroller General shall submit to the Committee on Environment and Public Works of the Senate and the Committee on Transportation and Infrastructure of the House of Representatives a report on the findings of the review and any recommendations that result from the review. (b) Report on project lifespan and indemnification clause in project partnership agreements (1) Definitions In this subsection: (A) Indemnification clause The term indemnification clause means the indemnification clause required in project partnership agreements for water resources development projects under sections 101(e)(2) and 103(j)(1)(A) of the Water Resources Development Act of 1986 ( 33 U.S.C. 2211(e)(2) , 2213(j)(1)(A)). (B) OMRR&R The term OMRR&R , with respect to a water resources development project, means operation, maintenance, repair, replacement, and rehabilitation. (2) Sense of Congress It is the sense of Congress that— (A) there are significant concerns about whether— (i) the indemnification clause, which was first applied in 1910 to flood control projects, should still be included in project partnership agreements prepared by the Corps of Engineers for water resources development projects; and (ii) non-Federal interests for water resources development projects should be required to assume full responsibility for OMRR&R of water resources development projects in perpetuity