Coast Guard Polar Security Cutter (Polar Icebreaker) Program: Background and Issues for Congress [Updated February 5, 2020] [open pdf - 2MB]
From the Summary: "The Coast Guard Polar Security Cutter (PSC) program is a program to acquire three new PSCs (i.e., heavy polar icebreakers), to be followed years from now by the acquisition of up to three new medium polar icebreakers. The PSC program has received a total of $1,169.6 million (i.e., about $1.2 billion) in procurement funding through FY2020. In FY2020, Congress provided $135 million for the program, which was $100 million more than the $35 million that the Coast Guard had requested. [...] Issues for Congress for the PSC program include, inter alia, whether to approve, reject, or modify the Coast Guard's FY2021 procurement funding request for the program; whether to use a contract with options or a block buy contract to procure at least some of 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/