This legislation mandates a comprehensive study by the Comptroller General of the United States , in collaboration with the Secretary of the Treasury. The primary objective is to investigate foreign government programs that may facilitate Federal tax evasion, specifically focusing on those designed to support remittance transfers from individuals within the United States. The study requires the identification of such foreign programs, an assessment of whether they intentionally bypass United States tax or reporting laws , and an analysis of their overall scope, financial volume, and policy implications. Following the completion of this investigation, the Comptroller General is directed to submit a detailed report to Congress within 180 days of the Act's enactment. This report must include the full results of the study and propose specific policy recommendations for enforcement or regulatory responses to address the identified issues.