GAO Study

(a) Study The Comptroller General of the United States shall carry out a study relating to the price of unleaded aviation gas, including— (1) the price differential of leaded aviation gas at the consumer point of sale as compared with unleaded aviation gas, including unleaded aviation gas at different octane levels, (2) the major drivers of the price differential between leaded and unleaded gas, including research and development, refining, transportation and delivery and storage, (3) whether the aviation gasoline credit under section 45BB of the Internal Revenue Code of 1986 (as added by section 1) results in cost savings that are passed along to the end-user consumer, (4) recommendations, if any, for changes to such credit to ensure the highest amount of cost savings is passed along to the end-user consumer, and (5) the amount and percentage of unleaded aviation gas in the overall aviation gas market and future market projections for such amount and percentage. (b) Report Not later than one year after the date of the enactment of this Act, the Comptroller General of the United States shall issue a report to Congress describing the findings and determinations made in carrying out the study required under subsection (a).