In recent years, researchers, advocates, parents, and students have raised concerns about equity in school dress codes. Concerns have included the detrimental effects of removing students from the classroom for dress code violations. A committee report accompanying H.R. 7614 included a provision for the US Government Accountability Office (GAO) to study dress code discipline. This report also addresses a request to study informal removals. This report examines (1) the characteristics of K12 dress codes across school districts nationwide, and how Education supports the design of equitable and safe dress codes; and (2) the enforcement of dress codes, and how Education supports equitable dress code enforcement. To examine characteristics of dress codes, GAO analyzed a nationally representative sample of public school district dress codes. To assess the enforcement of dress codes and how Education supports school districts, GAO analyzed Education data; reviewed relevant studies on dress code discipline; and interviewed academic researchers and officials from national organizations, school districts, and Education. GAO is making four recommendations: (1) The Secretary of Education should provide resources to help districts and schools design equitable dress codes to promote a supportive and inclusive learning environment; (2) The Secretary of Education should include dress code information in existing resources on safe and supportive schools. This information could include examples of dress codes that safeguard students' privacy and body autonomy; (3) The Secretary of Education should provide resources for states, school districts, and schools on the equitable enforcement of discipline, including dress code discipline. These resources should include information that helps states, school districts, and schools address potential disparities and disproportionality in dress code enforcement, as appropriate; and (4) The Secretary of Education should collect information on the prevalence and effects of informal removals and non-exclusionary discipline and disseminate this information to states, school districts, and schools.