This legislative proposal mandates the Comptroller General of the United States to conduct a comprehensive study and submit a report to Congress within 18 months of enactment. The report's primary focus is to analyze the impact of delays in United States major defense equipment sales to key allies: Japan, Taiwan, and the Philippines. It seeks to understand how these delivery backlogs affect the Department of Defense's capacity to build, posture, and sustain a strong denial defense within the strategically vital First Island Chain . The required report must detail the benefits of these arms deliveries for U.S. national security and the importance of interoperability, especially concerning a potential contingency in the Taiwan Strait. It will also describe the current status of approved but uncompleted sales, identifying specific metrics for delays attributable to factors such as Department of Defense review processes, production constraints within the U.S. defense industrial base, or prioritization of arms for other global conflicts. Ultimately, the assessment will evaluate the impacts of these delays on regional defense capabilities and interoperability, along with any other relevant arms sales authorities.