(a) Modernization
Chapter 146 of title 10, United States Code, is amended by adding at the end the following new section:
(b) Guidance
Not later than 180 days after the date of the enactment of this Act, the Secretary of the Army shall issue guidance to implement section 2477 of title 10, United States Code, as added by subsection (a).
(c) GAO review
(1) Review
The Comptroller General of the United States shall conduct a review of plans of the Army for sustainment with respect to the development and fielding of new weapon systems. Such review shall include the following:
An identification of key weapon systems expected to be fielded by the Army for the first time during the five-year period following the date of the commencement of such review.
An assessment of the plans of the Army for the maintenance and repair of, and the logistics, supply chain, and other sustainment functions for, such weapon systems.
An assessment of the extent to which the Army is developing and investing in the sustainment functions specified in subparagraph (B) concurrent with the fielding of such weapon systems.
(2) Briefing
Not later than April 1, 2027, the Comptroller General shall provide to the congressional defense committees a briefing on preliminary observations relating to the review under paragraph (1), including on planned reporting formats and schedules.
(3) Report
Not later than August 1, 2027, the Comptroller General shall submit to the congressional defense committees a report containing the results of the review under paragraph (1).