; and (C) disseminate the best practices developed under subparagraphs (A) and (B) to each elementary school and secondary school in the United States, and publish the best practices on a publicly accessible website of the Department of Education and the Substance Abuse and Mental Health Services Administration. (d) GAO study (1) In general The Comptroller General of the United States shall conduct a study on how many elementary schools and secondary schools in the United States have a mental health provider for students, how many students take advantage of the mental health services, the main causes for students to access the services. (2) ESEA definitions In this subsection, the terms elementary school and secondary school have the meanings given the terms in section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 ). 6. Authorization and appropriations of funds The unobligated balance of funds made available to carry out section 18003 of division B of the CARES Act ( Public Law 116–136 ; 134 Stat. 565), section 313 of the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (division M of Public Law 116–260 ; 134 Stat. 1929), and section 2001 of the American Rescue Plan Act of 2021 ( 20 U.S.C. 3401 note) shall be transferred to the Secretary of Education to be used to carry out this Act in an amount not to exceed $38,000,000,000. 7. No Federal funding for abortions (a) In general No funds authorized or appropriated by this Act, or an amendment made by this Act, shall be expended for any abortion or counseling that results in encouraging, facilitating, or referral for an abortion. (b) Health benefits coverage No funds authorized or appropriated by this Act, or an amendment made by this Act, shall be expended for health benefits coverage that includes coverage of abortion. (c) Exceptions The limitations established in paragraphs (a) and (b) shall not apply to an abortion— (1) if the pregnancy is the result of an act of rape or incest