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(a) In general Not more than 4 years after the date of enactment of this Act, the Comptroller General of the United States shall submit to the Committees on Energy and Commerce and the Judiciary of the House of Representatives and the Committee on the Judiciary of the Senate a report analyzing the implementation and impact, to the extent information is available, of permanent class scheduling pursuant to schedule I(e) of section 202(c) of the Controlled Substances Act, as added by section 2 of this Act, of fentanyl-related substances (as defined in such schedule I(e)), which report shall include— (1) an analysis of the impact on research of fentanyl-related substances; (2) an analysis of any actions taken to remove or reschedule in a different class any fentanyl-related substance; (3) an analysis of the impact of permanent scheduling on the unlawful importation, manufacture, trafficking, and use of fentanyl-related substances, taking into consideration data collected concerning the proliferation of fentanyl-related substances since class scheduling was instituted; (4) an analysis of sentences attributable to criminal charges involving fentanyl-related substances, comparing those sentences to sentences attributable to criminal charges involving fentanyl and individually scheduled fentanyl analogues; and (5) an analysis of the efficacy of class scheduling generally, in terms of reducing the proliferation of new controlled substance analogues. (b) Consultations In developing the report required by subsection (a), the Comptroller General— (1) shall consider the views of the Secretary of Health and Human Services, the Attorney General, the Secretary of Homeland Security, the Secretary of State, the Director of the Office of National Drug Control Policy, the scientific and medical research community, the State and local law enforcement community, and the civil rights and criminal justice reform communities; and (2) to the greatest extent possible, should base such report on reliable data and empirical information.