; 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; (B) non-Federal interests have reported that the indemnification clause and OMRR&R requirements are a barrier to entering into project partnership agreements with the Corps of Engineers; (C) critical water resources development projects are being delayed by years, or not pursued at all, due to the barriers described in subparagraph (B); and (D) legal structures have changed since the indemnification clause was first applied and there may be more suitable tools available to address risk and liability issues. (3) Analysis Not later than 1 year after the date of enactment of this Act, the Comptroller General shall conduct an analysis of the implications of— (A) the indemnification clause; and (B) the assumption of OMRR&R responsibilities by non-Federal interests in perpetuity for water resources development projects. (4) Inclusions The analysis under paragraph (3) shall include— (A) a review of risk for the Federal Government and non-Federal interests with respect to removing requirements for the indemnification clause; (B) an assessment of whether the indemnification clause is still necessary given the changes in engineering, legal structures, and water resources development projects since 1910, with a focus on the quantity and types of claims and takings over time; (C) an identification of States with State laws that prohibit those States from entering into agreements that include an indemnification clause; (D) a comparison to other Federal agencies with respect to how those agencies approach indemnification and OMRR&R requirements in projects, if applicable; (E) a review of indemnification and OMRR&R requirements for projects that States require with respect to agreements with cities and localities, if applicable