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Not later than 90 days after the date of the enactment of this Act, the Comptroller General of the United States shall submit to the Committee on Education and the Workforce of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate report, which shall include— (1) a review and evaluation as to the feasibility of enhancing the ability of States and local communities to fund education by reducing the Federal tax burden and commensurately eliminating Federal Government involvement in providing grants for education programs; and (2) an evaluation of the feasibility of the successor Federal agencies for maintaining the programs to be transferred under section 7.