This legislation directs the Comptroller General of the United States to conduct a comprehensive study on the effects of coastal erosion throughout Puerto Rico's coastal areas. The study will specifically examine how the loss of beaches, dunes, and wetlands impacts key sectors such as tourism, fisheries , and other local businesses. In conducting this research, the Comptroller General is required to coordinate and consult with relevant local agencies, including the Puerto Rico Department of Natural and Environmental Resources, the Puerto Rico Department of Economic Development, and the Puerto Rico Tourism Company. The final report submitted to Congress must include specific recommendations on how to ameliorate environmental factors affecting businesses and address challenges faced by industries due to coastal erosion.