A bill to require the Comptroller General of the United States to conduct a study on the economic impact and health outcomes associated with the response to the COVID-19 pandemic in the United States.

S 2686 requires the Government Accountability Office (GAO) to study the economic and health effects of the U.S. pandemic response. The GAO must examine specific strategies used during the emergency, including school/business closures, masking rules, testing, and vaccination efforts, along with their scientific effectiveness, economic costs, mental/physical health impacts, and federal funding used. The study must be completed within 18 months of enactment, with a report submitted to the Senate Health Committee and House Energy Committee containing findings and recommendations for future pandemic responses. This bill directly affects how the federal government evaluates past pandemic measures and informs future public health planning.