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Not later than 3 years after the date of enactment of this Act, the Comptroller General of the United States shall— (1) conduct a review of the implementation of the programs established by this Act during the preceding 3-year period, including any factors impacting increased participation in education savings account programs established pursuant to the amendments made by this Act; (2) submit a report describing the results of the review under paragraph (1) to— (A) the Committee on Indian Affairs of the Senate; and (B) the Subcommittee on Indian, Insular and Alaska Native Affairs of the Committee on Natural Resources of the House of Representatives; and (3) make the report described in paragraph (2) publicly available.