This bill addresses the escalating energy consumption and heat generation in data centers, particularly due to the rapid growth of artificial intelligence, by focusing on advanced cooling solutions. It recognizes that traditional air-cooled systems are increasingly inadequate for high-density AI servers, making liquid-cooling technologies a necessity to improve thermal performance and enable higher compute densities. The legislation directs the Comptroller General of the United States to conduct a comprehensive review of liquid cooling utilization in data centers, assessing research and development needs, costs, and benefits for high-performance computing. This review will also analyze potential energy cost savings, increased compute capacity, and survey existing research on liquid cooling's effects on performance, resiliency, and cybersecurity, while examining market trends and comparing direct-to-chip (DTC) and immersion cooling methods. The Comptroller General's review must include recommendations for the Federal Government's use of liquid cooling technologies, best practices, and methods to enhance computing equipment security and resilience. To inform these recommendations, the Comptroller General will consult with diverse stakeholders and jointly designate a liquid cooling industry advisory organization with the Secretary of Energy. The Comptroller General will submit a report with findings and recommendations to Congress and the Department of Energy within 90 days. Subsequently, the Secretary of Energy will evaluate this report and provide an assessment to Congress within 180 days, including recommendations for research and development on liquid cooling and heat-reuse , underscoring its importance for maintaining U.S. leadership in AI technologies.