; and (B) includes a comparison of— (i) the operation and maintenance needs and costs associated with the availability of aquatic confined placement structures; and (ii) the operation and maintenance needs and costs associated with the lack of availability of aquatic confined placement structures. (2) Report On completion of the study 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 study, and any recommendations that result from that study. (h) GAO study on distribution of funding from the Harbor Maintenance Trust Fund (1) Definition of Harbor Maintenance Trust Fund In this subsection, the term Harbor Maintenance Trust Fund means the Harbor Maintenance Trust Fund established by section 9505(a) of the Internal Revenue Code of 1986. (2) Analysis Not later than 1 year after the date of enactment of this Act, the Comptroller General shall initiate an analysis of the distribution of funding from the Harbor Maintenance Trust Fund. (3) Requirements In conducting the analysis under paragraph (2), the Comptroller General shall assess— (A) the implementation of provisions related to the Harbor Maintenance Trust Fund in the Water Resources Development Act of 2020 (134 Stat. 2615) and the amendments made by that Act by the Corps of Engineers, including— (i) changes to the budgetary treatment of funding from the Harbor Maintenance Trust Fund; and (ii) amendments to the definitions of the terms donor ports , medium-sized donor parts , and energy transfer ports under section 2106(a) of the Water Resources Reform and Development Act of 2014 ( 33 U.S.C. 2238c(a) ), including— (I) the reliability of metrics, data for those metrics, and sources for that data used by the Corps of Engineers to determine if a port satisfies the requirements of 1 or more of those definitions