GAO study on the effects of the suspension of production of the penny and nickel

Not later than 3 years after the date of enactment of this Act, the Comptroller General of the United States, in consultation with the Secretary of the Treasury, Director of the United States Mint, and the Commissioner of the Internal Revenue Service, shall— (1) study the effect of the suspension of production of the one-cent and five-cent coins under this Act; and (2) submit to the Committee on the Budget and the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on the Budget and the Committee on Financial Services of the House of Representatives a report— (A) on whether production should remain suspended, be permanently ended, or be reinstated; and (B) that considers— (i) the net savings from the suspension of production of the one-cent and five-cent coins; and (ii) the effect of rounding cash purchases up or down to the nearest ten-cents.