Defund the Wuhan Institute of Virology Act

This bill prohibits all federal funding from being provided to the Wuhan Institute of Virology for any purpose. It directly affects federal funding mechanisms by blocking money from reaching the institute or its affiliated researchers. The bill also requires the Government Accountability Office (GAO) to study and report, within two years, on all federal funds awarded (intentionally or accidentally) to the institute, China, the Chinese Communist Party, or related entities over the previous 15 years. The key policy change is a permanent funding ban plus a mandated review of past financial ties.