Coast Guard Polar Security Cutter (Polar Icebreaker) Program: Background and Issues for Congress [Updated October 4, 2019] [open pdf - 2MB]
From the Summary: "The Coast Guard Polar Security Cutter (PSC) program is a program to acquire three new heavy polar icebreakers, to be followed years from now by the acquisition of up to three new medium polar icebreakers. [...] Issues for Congress for the PSC program include, inter alia, whether to approve, reject, or modify the Coast Guard's FY2020 procurement funding request for the program; whether to use a contract with options or a block buy contract to procure the ships; whether to continue providing at least some of the procurement funding for the PSC program through the Navy's shipbuilding account; technical, schedule, and cost risk in the PSC program; and whether to procure heavy and medium polar icebreakers to a common basic design."
CRS Report for Congress, RL34391
Congressional Research Service: https://crsreports.congress.gov/