; and (2) recover from a priority watch list country, as defined in section 3 of the Prioritizing Resources and Organization for Intellectual Property Act of 2008 ( 15 U.S.C. 8101 ) (as amended by section 2), any unrecouped financial losses suffered by individuals, universities, and entities located primarily in the United States resulting from the unlawful use of intellectual property by a priority watch list country or an individual or entity operating under the direction or influence of the priority watch list country, if the losses were suffered due to a denial of adequate and effective protection of intellectual property rights by the priority watch list country. (b) Report Not later than 180 days after the date of the enactment of this Act, the Comptroller General shall submit to Congress a report on the results of the study required under subsection (a). 5. Intellectual property protection legal aid (a) Definitions In this section: (1) Eligible entity The term eligible entity means— (A) a law school that is accredited by the American Bar Association; (B) the bar association of a State; (C) a legal services organization