Defund the Wuhan Institute of Virology Act

This bill bans all federal funding to the Wuhan Institute of Virology for any purpose. It also requires the Government Accountability Office (GAO) to study whether U.S. funds were provided to the institute or related Chinese entities (including affiliated researchers, China, the Chinese Communist Party, or their agencies) over the 15 years prior to enactment. The GAO must complete this study and report to Congress within two years of the bill becoming law. This directly affects U.S. funding decisions for the institute and its connections to Chinese research networks.