(a)
GAO report— Not later than one year after the date of the enactment of this Act, the Comptroller General of the United States shall submit to the Committees on Armed Services of the Senate and House of Representatives a report on the progress of the Department of Defense toward reaching net zero goals, including an agency-wide view and breakdowns of progress by service branch.
(b)
Contents of report— The report required under subsection (a) shall include—
(1)
an analysis of the extent to which the Department of Defense developed an integrated net zero strategy for energy, emissions, water, and waste management and the extent to which each of the military departments has implemented such strategy;
(2)
a description of the current challenges to implementing net zero initiatives or meeting net zero goals and the degree to which the Department of Defense and the military departments have addressed applied lessons learned to optimize the implementation of net zero initiatives;
(3)
a description of the costs and benefits of net zero initiatives and how such costs and benefits are identified, tracked, and validated;
(4)
an analysis of the extent to which the military departments and installations have been successful in implementing the net zero initiative since the revocation of Executive Order 13693, Planning for Federal Sustainability in the Next Decade;
(5)
a description of the options for achieving net zero benchmarks of 25 percent, 50 percent, 75 percent, and 100 percent of the energy, emissions, water, and waste management levels for 2020, including anticipated funding requirements, statutory requirements, infrastructure needs, and timeframes; and
(6)
an analysis of the extent to which the Department of Defense and each military department is capable of achieving negative net zero on military installations for the purpose of offsetting operational activities not capable of achieving net zero, and the anticipated funding requirements, statutory requirements, infrastructure needs, and timeframes for reaching these goals.
(c)
Form of report— The report required under this section shall be submitted in unclassified form, but may contain a classified annex.