H.R. 7006 — Financial Services and General Government and National Security, Department of State, and Related Programs Appropriations Act, 2026

This section authorizes the transfer of up to 5 percent of any funds made available to the Internal Revenue Service in this Act or any other provision of law to any other Internal Revenue Service appropriation, subject to advance approval by the House and Senate Committees on Appropriations.

This section requires the Internal Revenue Service to maintain an employee training program that includes the following topics: (1) taxpayers' rights; (2) dealing courteously with taxpayers; (3) cross-cultural relations; (4) ethics; and (5) the impartial application of tax law.

This section makes funds available to the Internal Revenue Service (IRS) for improved facilities and increased staffing to provide sufficient and effective 1-800 help line service for taxpayers. It requires the IRS Commissioner to prioritize improvements to the help line and allocate necessary resources to enhance response times, particularly for victims of tax-related crimes.

This section requires the Internal Revenue Service (IRS) to (1) issue a confirmation notice for any address change related to an employer making employment tax payments, sent to both the former and new addresses; and (2) direct an officer or employee to give special consideration to an offer-in-compromise from a taxpayer victimized by fraud from a third-party payroll tax preparer.

This section prohibits the Internal Revenue Service from using funds made available under this Act to target U.S. citizens for exercising any right guaranteed under the First Amendment to the Constitution.

This section prohibits the obligation or expenditure of funds appropriated by this Act to the Internal Revenue Service for conferences that do not adhere to procedures, verification processes, documentation requirements, and policies issued by the IRS Chief Financial Officer, Human Capital Office, and Agency-Wide Shared Services in response to the Treasury Inspector General for Tax Administration report published on May 31, 2013, entitled “Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California” (Reference Number 2013–10–037).

This section prohibits the obligation or expenditure of funds appropriated by this Act to the Internal Revenue Service (IRS) (1) to make payments to any employee under a bonus, award, or recognition program or (2) under any hiring or personnel selection process with respect to rehiring a former employee, unless such program or process takes into account the conduct and federal tax compliance of such employee or former employee.

This section prohibits the use of funds made available by this Act in contravention of IRC § 6103 (i.e., provisions requiring confidentiality and restricting disclosure of tax returns and return information).

This section authorizes the Secretary of the Treasury to use funds provided in this Act to exercise direct hire authority—bypassing standard notice and veterans' preference requirements—for appointing qualified applicants directly to competitive service positions tasked with processing backlogged tax returns and return information.

This section authorizes the use of funds appropriated to the Internal Revenue Service for passenger carrier transportation and protection between the Commissioner of Internal Revenue's residence and place of employment, notwithstanding the general prohibition in 31 U.S.C. 1344(a)(1). (As background, 31 U.S.C. 1344 prohibits federal agencies from using appropriated funds for home-to-work transportation except for specified high-ranking officials such as the President, Vice President, Supreme Court justices, and Level I Executive Schedule officers.)

This section makes appropriations to the Department of the Treasury available for (1) uniforms or allowances therefor, as authorized by 5 U.S.C. 5901, including maintenance, repairs, and cleaning; (2) purchase of insurance for official motor vehicles operated in foreign countries; (3) purchase of motor vehicles without regard to general purchase price limitations for vehicles purchased and used overseas for the current fiscal year; (4) contracts with the Department of State for health and medical services to employees and dependents serving in foreign countries; and (5) services authorized by 5 U.S.C. 3109 (i.e., temporary—not in excess of one year—or intermittent services of experts or consultants, procured without regard to competitive service appointment and certain pay limits).

This section authorizes transfers of up to 2% of appropriations made available under the headings “Departmental Offices—Salaries and Expenses,” “Office of Inspector General,” “Financial Crimes Enforcement Network,” “Bureau of the Fiscal Service,” and “Alcohol and Tobacco Tax and Trade Bureau” between such appropriations, subject to advance approval by the House and Senate Committees on Appropriations, provided no transfer increases or decreases any such appropriation by more than 2%.

This section authorizes the transfer of up to 2% of any appropriation made available in this Act to the Internal Revenue Service to the Treasury Inspector General for Tax Administration appropriation, subject to advance approval by the House and Senate Committees on Appropriations, provided that no transfer may increase or decrease any such appropriation by more than 2%.

This section authorizes the Secretary of the Treasury to transfer funds from the Bureau of the Fiscal Service—Salaries and Expenses account to the Debt Collection Fund, as necessary to cover debt collection costs, with such amounts to be reimbursed from debt collections received in the Debt Collection Fund.

This section prohibits the United States Mint from using any appropriated funds to construct or operate any museum without explicit approval by the House and Senate Committees on Appropriations, the House Committee on Financial Services, and the Senate Committee on Banking, Housing, and Urban Affairs.

This section prohibits the Department of the Treasury, the Bureau of Engraving and Printing, and the United States Mint from using any appropriated funds to consolidate any or all functions of the Bureau of Engraving and Printing and the United States Mint without explicit approval from the House Committee on Financial Services, the Senate Committee on Banking, Housing, and Urban Affairs, and the House and Senate Committees on Appropriations.

This section deems funds appropriated or transferred by this Act for the Department of the Treasury’s intelligence or intelligence-related activities as specifically authorized by Congress under section 504 of the National Security Act of 1947 for FY2026, until enactment of the Intelligence Authorization Act for FY2026. (Section 504 requires Congress to annually authorize intelligence activities and funds; this provision ensures Treasury’s intelligence funding does not lapse if the authorization act is delayed.)

This section directs the Secretary of the Treasury to submit a Capital Investment Plan to the House and Senate Committees on Appropriations not later than 30 days after the President's annual budget submission. The plan must include capital investment spending from all Department of the Treasury accounts—including but not limited to the Department-wide Systems and Capital Investment Programs account, Treasury Franchise Fund account, and Treasury Forfeiture Fund account—and expenditures from previous fiscal years for each capital investment project that has not been fully completed.

This section prohibits the Department of the Treasury, including the IRS, from using funds available in FY2026 to issue, revise, or finalize any regulation, revenue ruling, or other guidance (not limited to a particular taxpayer) on the standard for determining whether an organization is operated exclusively for the promotion of social welfare under section 501(c)(4) of the Internal Revenue Code of 1986—including the proposed regulations published at 78 Fed. Reg. 71535 (November 29, 2013). It further requires that the standards and definitions in effect on January 1, 2010, apply after enactment to determinations of 501(c)(4) status for organizations created on, before, or after such date. (As background, section 501(c)(4) provides tax-exempt status to social welfare organizations.)

This section directs the Secretary of the Treasury to submit to the House and Senate Appropriations Committees, within 45 days after enactment, an itemized report on total funds charged to each office by the Treasury Franchise Fund (i.e., a revolving fund providing common administrative services such as IT and procurement to federal agencies on a reimbursable basis). The report must include, for each office and service, the amount charged, a detailed service description, an explanation of charge calculations, and a description of customer roles in Franchise Fund governance.

This section requires the Office of Financial Research to submit reports on its activities, not later than 60 days after the end of each quarter, to the House and Senate Appropriations Committees, the House Committee on Financial Services, and the Senate Committee on Banking, Housing, and Urban Affairs. The reports must include (1) obligations incurred during the previous quarter by object class, office, and activity; (2) estimated obligations for the remainder of the fiscal year by object class, office, and activity; (3) the number of full-time equivalents (FTEs) within each office during the previous quarter; (4) the estimated number of FTEs within each office for the remainder of the fiscal year; and (5) actions taken to achieve each office's goals, objectives, and performance measures. This section further requires the Office, at the request of any specified committee, to make officials available to testify on the reports.

This section authorizes the transfer of up to 5% of any appropriation made available in this Act for the Department of the Treasury to the department's Information Technology System Modernization and Working Capital Fund (IT WCF)—established by the National Defense Authorization Act for Fiscal Year 2018 (P.L. 115-91) to modernize IT systems across Treasury bureaus (e.g., IRS)—for purposes specified in section 1077(b)(3) of that Act, upon prior approval by the House and Senate Committees on Appropriations. Amounts transferred to the IT WCF remain available for obligation through September 30, 2029.

This section makes amounts available under section 601(f)(3) of the Social Security Act available for necessary expenses of the Department of the Treasury Office of Inspector General with respect to section 601 of that Act (Coronavirus State and Local Fiscal Recovery Funds), subtitle A of title V of division N of the Consolidated Appropriations Act, 2021 (Homeowner Assistance Fund), and section 3201 of the American Rescue Plan Act of 2021 (additional emergency assistance to institutions of higher education), in addition to amounts otherwise available for such purposes.

This section directs the Secretary of the Treasury to submit a report, not later than 90 days after enactment of this Act, to the House and Senate Committees on Appropriations, House Committee on Financial Services, and Senate Committee on Banking, Housing, and Urban Affairs on (1) authorities used to establish the Strategic Bitcoin Reserve and U.S. Digital Asset Stockpile; (2) impacts of the reserve and stockpile on the Treasury Forfeiture Fund (TFF)—which holds proceeds from asset forfeitures to fund law enforcement and compensate crime victims—including specific effects on such funding; (3) how Bitcoin and digital assets would appear on the federal government's balance sheet, including TFF monthly reports; and (4) all third-party contractors responsible for asset custody.

This section requires the Secretary of the Treasury to submit to the House and Senate Committees on Appropriations, not later than 20 days after enactment of this Act and not later than 20 days after the end of each month thereafter, a report on the Treasury Forfeiture Fund (i.e., the fund that receives proceeds from federal civil and criminal asset forfeitures and makes payments for related law enforcement activities).

This section authorizes the Director of the Office of Management and Budget (or presidential designee) to transfer up to 10% of appropriations provided under specified White House-related headings—namely, “The White House,” “Executive Residence at the White House,” “White House Repair and Restoration,” “Council of Economic Advisers,” “National Security Council and Homeland Security Council,” “Office of Administration,” “Special Assistance to the President,” and “Official Residence of the Vice President”—to any other such appropriation, with advance approval of the House and Senate Committees on Appropriations. Such transferred amounts are merged with and available for the same time period and purposes as the receiving appropriation, subject to (1) no single appropriation being increased by more than 50% through such transfers and (2) Vice Presidential approval for any transfer from “Special Assistance to the President” or “Official Residence of the Vice President.”

This section requires the Director of the Office of Management and Budget to provide a written statement assessing the budgetary impact—including costs, benefits, and revenues—of any Executive order or Presidential memorandum issued or revoked during FY2026. The statement must include (1) a narrative summary of the budgetary impact on the Federal Government; (2) impacts on mandatory and discretionary obligations and outlays by Federal agency for each year in the five-fiscal-year period beginning in FY2026; and (3) impacts on Federal revenues over the same period. For orders or memoranda issued due to a national emergency, the statement may be issued up to 15 days after issuance; the requirement for memoranda applies only if the estimated regulatory cost exceeds $100 million.

This section directs the Director of the Office of Management and Budget to issue, not later than 30 days after enactment, a memorandum to all federal departments, agencies, and corporations requiring compliance with title VII of this Act.

This section provides $7,071,000 in additional funding for the Office of National Drug Control Policy Salaries and Expenses account for initiatives and projects specified in a table under the heading “Administrative Provisions—Executive Office of the President and Funds Appropriated to the President” in the explanatory statement described in section 4 (in the matter preceding division A of this consolidated Act). The funds may not be transferred for any other purpose.

This section authorizes transfers of up to 5% of any appropriation made available for the Judiciary for the current fiscal year between such appropriations, provided no such appropriation—except “Courts of Appeals, District Courts, and Other Judicial Services, Defender Services” and “Courts of Appeals, District Courts, and Other Judicial Services, Fees of Jurors and Commissioners”—may be increased by more than 10% by any such transfers. Any such transfer is treated as a reprogramming under sections 604 and 608 of this Act and is unavailable for obligation or expenditure until compliance with section 608 procedures.

This section makes available up to $11,000 from the salaries and expenses appropriation for Courts of Appeals, District Courts, and Other Judicial Services for official reception and representation expenses of the Judicial Conference of the United States (i.e., the federal judiciary's principal policymaking body). The funds are to be administered by the Director of the Administrative Office of the United States Courts, serving as Secretary of the Judicial Conference.

This section establishes a pilot program directing the United States Marshals Service to provide, at courthouses designated by its Director in consultation with the Director of the Administrative Office of the United States Courts, the security services that 40 U.S.C. 1315 authorizes the Department of Homeland Security's Federal Protective Service to provide—except for services specified in 40 U.S.C. 1315(b)(2)(E) (i.e., protection of the U.S. Capitol Police and certain other facilities). For building-specific security services at these courthouses, the Administrative Office of the United States Courts reimburses the United States Marshals Service rather than the Department of Homeland Security.

This section prohibits the Consumer Product Safety Commission (CPSC) from using FY2026 funds to finalize or implement the Safety Standard for Recreational Off-Highway Vehicles published on November 19, 2014 (79 Fed. Reg. 68964)—which addresses rollover risks for recreational off-highway vehicles (ROVs, i.e., multipurpose off-road vehicles such as side-by-sides)—until (1) the National Academy of Sciences, in consultation with the National Highway Traffic Safety Administration and Department of Defense, completes a study assessing the technical validity of the standard's lateral stability and vehicle handling requirements (including test repeatability and reproducibility), the number of ROV rollovers the requirements would prevent, the basis for a point-of-sale hangtag on rollover resistance, and the effect on military ROV utility; and (2) a report on the study is delivered to the Senate Committees on Commerce, Science, and Transportation and Appropriations and the House Committees on Energy and Commerce and Appropriations.

This section prohibits the Federal Communications Commission from using funds appropriated by this Act to modify its rules for universal service support payments (i.e., subsidies from the Universal Service Fund to promote telecommunications access in high-cost and underserved areas) to implement the Federal-State Joint Board's February 27, 2004, recommendations restricting such payments to single connections or primary lines. (Thus, multiple lines per customer may continue to receive support.)

This section limits transfers among Federal Buildings Fund activities for FY2026 to those necessary to meet program requirements, subject to advance approval by the House and Senate Committees on Appropriations.

This section limits the use of funds made available by this Act to transmit a fiscal year 2027 request for United States courthouse construction to requests that (1) meet design guide standards established and approved by the General Services Administration, the Judicial Conference of the United States, and the Office of Management and Budget; (2) reflect the priorities of the Judicial Conference as set out in its approved Courthouse Project Priorities plan; and (3) include a standardized courtroom utilization study for each facility to be constructed, replaced, or expanded.

This section prohibits using funds provided in this Act to increase occupiable square feet, provide cleaning services, security enhancements, or other services through the Federal Buildings Fund for any agency that does not pay the full rate-per-square-foot assessment for space and services, as determined by the General Services Administration under the Public Buildings Amendments Act of 1972.

This section authorizes the use of savings from other construction projects in the Federal Buildings Fund to liquidate claims against the government of less than $250,000 arising from direct construction projects and building acquisitions, subject to prior notification to the House and Senate Committees on Appropriations.

This section requires the Administrator of General Services, in cases where the House Committee on Transportation and Infrastructure and the Senate Committee on Environment and Public Works adopt resolutions granting lease authority pursuant to a prospectus under 40 U.S.C. 3307 (which governs congressional approval of major federal building construction, alteration, acquisition, or leasing), to ensure the delineated area of procurement matches the prospectus area for all lease agreements. If the Administrator determines otherwise, the Administrator must submit an explanatory statement to those committees and the House and Senate Committees on Appropriations prior to exercising the authority.

This section directs the Administrator of General Services to submit to the House and Senate Committees on Appropriations, not later than 60 days after enactment, a spending plan and explanation for each project funded under the Federal Citizen Services Fund (i.e., a General Services Administration account that supports digital government services such as USA.gov and Login.gov).

This section provides $23,612,000, to remain available until expended, as an additional deposit to the Federal Buildings Fund for General Services Administration (GSA) repairs and alterations projects specified in a table under the heading “Administrative Provisions—General Services Administration” in the explanatory statement described in section 4 (in the matter preceding division A of this Act). It requires GSA to notify the House and Senate Appropriations Committees of any funding deficiencies due to cost overruns or excess funds not needed for project completion and prohibits transfers of the funds.

This section provides an additional $14,344,000 for the National Historical Publications and Records Commission Grants Program, to remain available until one year after enactment, for initiatives and projects specified in a table in the explanatory statement described in section 4 of this Act. The section prohibits transfer of these funds for any other purpose.

This section authorizes transfers of up to 5% of any appropriation available for the Small Business Administration (SBA) for the current fiscal year between such appropriations, provided no such appropriation is increased by more than 10% by any such transfers and subject to reprogramming procedures under section 608 of this Act.

This section authorizes the transfer of up to 3% of appropriations made available in this Act for the Small Business Administration under the "Salaries and Expenses" and "Business Loans Program Account" headings to the agency's information technology system modernization and working capital fund, as authorized by section 1077(b)(1) of the National Defense Authorization Act for Fiscal Year 2018 and for the purposes specified in section 1077(b)(3) of such Act, subject to advance approval by the House and Senate Committees on Appropriations. Amounts transferred to the fund remain available for obligation through September 30, 2029.

This section provides $106,862,000 to the Small Business Administration (SBA) Salaries and Expenses account for small business development and entrepreneurship initiatives—including programmatic, construction, and acquisition activities—in the amounts and for the projects specified in a table under “Administrative Provisions—Small Business Administration” in the explanatory statement described in section 4 (preceding division A of this Act). It authorizes the SBA Administrator to permit awards to subrecipients for these initiatives notwithstanding 2 C.F.R. §§ 2701.92 and 2701.93 and prohibits transfer of the funds.

This section prohibits the use of funds provided in this Act for any program to pay the expenses of, or otherwise compensate, non-Federal parties intervening in regulatory or adjudicatory proceedings funded in this Act.

This section limits funds appropriated by the Act to obligation only during the current fiscal year and prohibits transfers to other appropriations, except as expressly provided in the Act or pursuant to the authority in 40 U.S.C. §3173(d).

This section limits expenditures of appropriations under this Act for consulting services procured by contract under 5 U.S.C. 3109 (i.e., temporary or intermittent services of experts or consultants, exempt from competitive service appointment rules and certain pay limits) to those contracts where such expenditures are a matter of public record and available for public inspection, except as otherwise provided under existing law or an existing executive order issued pursuant to law.

This section prohibits the transfer of funds appropriated by this Act to any other department, agency, or instrumentality of the U.S. government, except as expressly authorized by this Act or any other appropriations Act.

This section prohibits the use of funds appropriated by this Act for any activity or to pay the salary of any federal employee if that activity or salary payment would result in prohibiting enforcement of section 307 of the Tariff Act of 1930 (19 U.S.C. 1307). Section 307 bans importation of goods mined, produced, or manufactured wholly or in part by convict labor, forced labor (i.e., work exacted under menace of penalty without voluntary offer), indentured labor under penal sanctions, or forced or indentured child labor.

This section requires entities expending funds appropriated by this Act to comply with Buy American requirements (chapter 83 of title 41, U.S. Code).

This section prohibits agencies funded by the Act from reprogramming funds—whether from this Act, prior-year carryover available in FY2026, or fee collections—without prior approval from the House and Senate Committees on Appropriations if the reprogramming (1) creates a new program; (2) eliminates a program, project, or activity; (3) increases funds or personnel for any program, project, or activity denied or restricted by Congress; (4) uses funds directed for a specific activity for a different purpose; (5) augments an existing program, project, or activity by more than $5 million or 10%, whichever is less; (6) reduces an existing program, project, or activity by more than $5 million or 10%, whichever is less; or (7) creates or reorganizes offices, programs, or activities. This section further requires agencies to consult with the Committees prior to any significant reorganization, restructuring, relocation, or closure of offices, programs, or activities; submit to the Committees within 60 days of enactment a report establishing a reprogramming baseline—including detailed tables of full-time equivalents, budget authority by prior-year enacted, President's request, congressional adjustments, rescissions, and FY2026 enacted levels delineated by object class and program, project, or activity, plus items of special congressional interest; and face a reduction of $100,000 per day in salaries and expenses funding for each day the report is late.

This section allows not more than 50% of unobligated balances remaining at the end of FY2026 from appropriations made available for salaries and expenses in this Act to remain available through September 30, 2027, for authorized purposes in each such account, subject to prior approval by the House and Senate Committees on Appropriations in compliance with reprogramming guidelines.

This section prohibits the Executive Office of the President from using funds appropriated by this Act to request from the Federal Bureau of Investigation any official background investigation report on an individual or from the Department of the Treasury or Internal Revenue Service a determination of an organization's tax-exempt status under IRC §501(c). The prohibition does not apply if the individual provided express written consent for the background investigation no more than six months prior during the same presidential administration or if the request is required due to extraordinary national security circumstances.

This section exempts contracts under the Federal Employees Health Benefits Program (FEHBP)—which provides health insurance to federal employees, retirees, and their families—from cost accounting standards promulgated under chapter 15 of title 41, United States Code.

This section authorizes the Office of Personnel Management to accept and use court-approved funds—without regard to any restrictions on unanticipated travel expenses in appropriations acts—to resolve litigation and implement settlement agreements regarding the nonforeign area cost-of-living allowance program (i.e., pay adjustments for federal civilian employees in high-cost areas outside the contiguous U.S., such as Alaska, Hawaii, and territories).

This section prohibits the use of funds appropriated by this Act to pay for abortions or for administrative expenses connected to any health plan under the Federal Employees Health Benefits Program (FEHBP) that provides abortion coverage.

This section exempts the acquisition of commercial information technology—defined as information technology (i.e., equipment or systems for automatic data acquisition, storage, etc., as specified in 40 U.S.C. §11101) that qualifies as a commercial item (i.e., as defined in 41 U.S.C. §103)—from Buy American Act restrictions on purchasing nondomestic articles, materials, and supplies (41 U.S.C. ch. 83). (Thus, federal agencies may acquire such foreign-origin commercial IT without those domestic preference requirements.)

This section prohibits officers and employees of regulatory agencies or commissions funded by this Act from accepting—or authorizing their agency to accept—payment or reimbursement from a non-Federal entity subject to regulation by the agency (or representing such an entity) for travel, subsistence, or related expenses to attend meetings or similar functions related to official duties, notwithstanding the general authority in 31 U.S.C. §1353. (Thus, such acceptance is permitted only if the entity is a 501(c)(3) tax-exempt organization.)

This section requires Executive agencies funded by this Act (excluding the General Services Administration (GSA) and United States Postal Service) to consult with GSA before issuing solicitations for new leases or construction or alteration contracts for real property used for office, meeting, storage, or other space, and before negotiating succeeding leases with current lessors. Agencies retain authority to enter emergency leases during any period declared by the President to require such authority with respect to the agency.

This section appropriates the amounts required under current law for (1) compensation of the President; (2) payments to the Judicial Officers' Retirement Fund, Judicial Survivors' Annuities Fund, and United States Court of Federal Claims Judges' Retirement Fund (which supports lifetime annuities for eligible retired Court of Federal Claims judges under 28 U.S.C. 178); (3) government contributions for health benefits of retired employees and life insurance benefits for employees retiring after December 31, 1989; (4) financing the unfunded liability of new and increased annuity benefits under the Civil Service Retirement and Disability Fund; and (5) annuities paid from that fund under other statutory authorities. This section specifies that such appropriations remain subject to other limitations on fund use in the Act.

This section prohibits the Federal Trade Commission from using funds appropriated by this Act to complete the Interagency Working Group on Food Marketed to Children's draft report entitled “Preliminary Proposed Nutrition Principles to Guide Industry Self-Regulatory Efforts” unless the working group complies with Executive Order No. 13563 (i.e., Improving Regulation and Regulatory Review).

This section directs the head of each executive branch agency funded by this Act to (1) ensure the agency's Chief Information Officer (CIO) participates in information technology (IT) budget planning decisions and (2) allocate agency IT funds as specified or approved by the CIO in consultation with the Chief Financial Officer and budget officials, consistent with applicable appropriations Acts and Office of Management and Budget guidelines.

This section prohibits governmental entities from using funds appropriated by this Act to require providers of electronic communication service to the public or remote computing service (as defined in 18 U.S.C. §§2510, 2711)—such as email or cloud storage providers—from disclosing the contents of wire or electronic communications held in electronic storage in a manner that violates the Fourth Amendment. (Thus, such disclosures require a warrant or other process satisfying constitutional probable cause and particularity requirements.)

This section prohibits the use of funds appropriated by this Act to deny Inspectors General (IGs) funded under the Act timely access to records, documents, or other materials of departments or agencies over which the IG has oversight responsibilities under the Inspector General Act of 1978 (chapter 4 of title 5, U.S. Code), except as expressly limited by law. It requires such departments and agencies to provide timely access, directs each IG to comply with applicable disclosure limits, and requires each IG to report any failures to the House and Senate Appropriations Committees within five calendar days.

This section prohibits the Federal Communications Commission (FCC) from using appropriated funds to modify its rules for universal service high-cost support (i.e., subsidies from the Universal Service Fund to promote telecommunications deployment in high-cost rural areas) for competitive eligible telecommunications carriers in ways inconsistent with 47 C.F.R. § 54.307(e)(5) or (e)(6), as in effect on July 15, 2015. The prohibition does not apply to the FCC's consideration, development, or adoption of alternative support mechanisms in place of Mobility Fund Phase II (a planned FCC program to expand mobile broadband), provided existing high-cost support to such carriers continues until the alternative takes effect.

This section prohibits the use of funds provided by this Act to maintain or establish a computer network unless the network blocks the viewing, downloading, and exchanging of pornography. It exempts the use of such funds necessary for federal, state, tribal, or local law enforcement agencies or other entities carrying out criminal investigations, prosecutions, adjudications, or victim assistance activities.

This section prohibits the use of appropriated funds to pay award or incentive fees for contractors whose performance is judged below satisfactory, behind schedule, over budget, or failing to meet basic contract requirements, unless the agency determines such deviations result from unforeseeable events, government-driven scope changes, or are not significant within the overall project or program scope and the fees are consistent with section 16.401(e)(2) of the Federal Acquisition Regulation.

This section prohibits the use of funds appropriated by this Act for Executive Branch conferences exceeding specified cost or attendance thresholds unless the relevant department, agency, board, or commission determines that attendance is in the national interest and provides advance notice to the House and Senate Committees on Appropriations, including the basis for that determination, as follows: (1) no funding for travel and conference activities at any single conference costing more than $500,000; and (2) no funding for travel to or attendance at any single conference outside the United States by more than 50 employees stationed in the United States.

This section prohibits the use of funds appropriated by this Act for first-class or business-class travel by employees of executive branch agencies funded by this Act in contravention of Federal Travel Regulation restrictions (41 C.F.R. §§ 301-10.122 through 301-10.125).

This section prohibits obligating funds made available by this Act on public relations contracts exceeding $5,000—as defined in Office of Management and Budget Circular A-87 (revised May 10, 2004)—unless advance notice is transmitted to the House and Senate Committees on Appropriations.

This section requires federal agencies funded under this Act to clearly state in the text, audio, or video of their advertising or educational materials—including emails and internet postings—that the communication is printed, published, or produced and disseminated at U.S. taxpayer expense, with costs for compliance derived from the agencies' existing funds for advertising or communications on agency programs and activities.

This section requires grantees receiving federal funds provided in this Act to clearly state in statements, press releases, requests for proposals, bid solicitations, and other documents describing funded projects or programs: (1) the percentage of total costs financed with federal funds; (2) the dollar amount of federal funds for the project or program; and (3) the percentage and dollar amount of total costs financed by non-governmental sources.

This section prohibits the Securities and Exchange Commission (SEC) from using funds provided by this Act to finalize, issue, or implement any rule, regulation, or order requiring disclosure of political contributions, contributions to tax-exempt organizations, or dues paid to trade associations.

This section requires each agency funded under this Act to submit to the House and Senate Committees on Appropriations, not later than 45 days after the end of each quarter, a budget report detailing total obligations for that quarter for each appropriation by source year.

This section permanently rescinds $300,000,000 of unobligated balances from the Treasury Forfeiture Fund not later than September 30, 2026. (The Treasury Forfeiture Fund receives deposits from Treasury law enforcement forfeitures—such as those from Customs and Border Protection and IRS Criminal Investigation—and supports related operations, equitable sharing with state and local partners, and informant awards.)

This section conditions the obligation or expenditure of FY2026 appropriated funds by federal departments, agencies, or instrumentalities on maintaining and administering in good faith a written policy ensuring all workplaces are free from the illegal use, possession, or distribution of controlled substances.

This section fixes the maximum purchase price for passenger motor vehicles (exclusive of buses, ambulances, vans, law enforcement vehicles, protective vehicles, undercover surveillance vehicles, and police-type vehicles) during the current fiscal year at $40,000 ($41,140 for station wagons) pursuant to 31 U.S.C. §1343(c), subject to exceptions. (1) The limits may be exceeded by up to $7,775 for police-type vehicles; (2) the limits may not be exceeded by more than 5% for electric or hybrid vehicles purchased for demonstration under the Electric and Hybrid Vehicle Research, Development, and Demonstration Act of 1976; (3) the limits may be exceeded by the incremental cost of clean alternative fuel vehicles acquired pursuant to Public Law 101-549 over comparable conventionally fueled vehicles; and (4) the limits do not apply to any commercial item vehicle that operates on alternative fuel, including electric, plug-in hybrid electric, and hydrogen fuel cell vehicles.

This section makes appropriations of executive departments and independent establishments for the current fiscal year available for travel expenses or expenses of the activity concerned available for quarters allowances and cost-of-living allowances under 5 U.S.C. 5922–5924. (These allowances compensate federal employees (primarily U.S. citizens) stationed abroad for higher housing and living costs.)

This section prohibits the use of appropriated funds to compensate any federal officer or employee stationed in the continental United States unless the individual (1) is a U.S. citizen, (2) is a lawful permanent resident seeking citizenship as specified in 8 U.S.C. 1324b(a)(3)(B), (3) is a refugee admitted under 8 U.S.C. 1157 or granted asylum under 8 U.S.C. 1158 who has filed a declaration of intent to become a lawful permanent resident and then a citizen when eligible, or (4) owes allegiance to the United States. The section requires affidavits as prima facie evidence of compliance (submitted prior to employment for categories 2 and 3 and updated as necessary), makes false affidavits a felony punishable by a fine of up to $4,000, imprisonment for up to one year, or both, and authorizes recovery of improper payments. It exempts current employees as of enactment, international broadcasters employed by the Broadcasting Board of Governors, temporary translators, temporary field service employees (not to exceed 60 days) during emergencies, and nonresident aliens employed as wildland firefighters by the Department of the Interior or USDA Forest Service for not more than 120 days pursuant to an agreement with another country.

This section makes appropriations available to executive departments and agencies during the current fiscal year for necessary expenses—including maintenance and operating expenses—also available for payments to the General Services Administration for space and services charges and for expenses of renovations and alterations of federal buildings and facilities that qualify as public improvements under the Public Buildings Act of 1959, the Public Buildings Amendments of 1972, or other applicable law.

This section authorizes all Federal agencies to receive and use, until expended, funds from the sale of materials—including Federal records disposed of pursuant to records schedules—recovered through recycling or waste prevention programs. Such funds may be used for (1) acquisition, waste reduction and prevention, and recycling programs as described in Executive Order No. 14057 (December 8, 2021), including programs adopted prior to the order; (2) other Federal agency environmental management programs, including hazardous waste management and pollution prevention; and (3) other employee programs as authorized by law or deemed appropriate by the agency head.

This section makes administrative expense funds available for the current fiscal year to corporations and agencies subject to 31 U.S.C. chapter 91 (i.e., certain government corporations) for rent in the District of Columbia and services procured under 5 U.S.C. 3109 (i.e., temporary—not exceeding one year—or intermittent expert or consultant services, without regard to competitive service appointment rules or pay limitations except as specified). Such funds are also available for objects specified under this head, with applicable provisions unless otherwise specified in the relevant Act. If functions budgeted as administrative expenses are transferred to or paid from other funds, administrative expense limitations are correspondingly reduced.

This section prohibits the use of any appropriation for interagency financing of boards (except Federal Executive Boards), commissions, councils, committees, or similar groups lacking prior and specific statutory approval to receive financial support from more than one agency or instrumentality.

This section prohibits the use of any appropriated funds to implement, administer, or enforce a regulation disapproved by Congress through a joint resolution under applicable law (i.e., the Congressional Review Act).

This section prohibits the obligation or expenditure of more than $5,000 to furnish or redecorate the offices of department or agency heads and other presidentially appointed federal officers or civilian employees, or to purchase furniture or make improvements to such offices, unless advance notice is transmitted to the House and Senate Committees on Appropriations. For these purposes, an individual's office includes the entire suite assigned to the individual as well as any other space used primarily by or directly controlled by the individual.

This section waives restrictions under 31 U.S.C. 1346 (which generally prohibits use of appropriated funds for pay or expenses of unauthorized commissions, councils, boards, or similar interagency groups) and section 708 of this Act to make funds available for the current fiscal year for interagency funding of national security and emergency preparedness telecommunications initiatives benefiting multiple federal departments, agencies, or entities, as provided by Executive Order No. 13618 (July 6, 2012).

This section prohibits the obligation or expenditure of federal funds to pay salaries or expenses for any individual appointed to a Schedule C position (i.e., confidential or policy-determining roles excepted from the competitive service under 5 U.S.C. 3302 and 5 C.F.R. pt. 213, subpt. C) unless the employing agency head certifies to the Director of the Office of Personnel Management that the position was not created solely or primarily to detail the individual to the White House. The prohibition does not apply to federal employees or armed forces members detailed to or from an intelligence community element.

This section prohibits the use of appropriated funds to pay the salary of any federal officer or employee who (1) prohibits, prevents, attempts, or threatens to prohibit or prevent another federal officer or employee from communicating or contacting a Member of Congress, congressional committee, or subcommittee regarding the other employee's employment or department or agency, regardless of who initiates the communication; or (2) takes or threatens adverse employment actions (e.g., removal, suspension without pay, demotion, denial of promotion, or discrimination) against another federal employee due to such communication or contact.

This section prohibits the obligation or expenditure of funds appropriated in this or any other Act for any federal employee training that—(1) does not meet identified needs for knowledge, skills, and abilities bearing directly on official duties; (2) contains elements likely to induce high levels of emotional response or psychological stress in some participants; (3) does not require prior employee notification of content and methods and a written end-of-course evaluation; (4) contains any methods or content associated with religious or quasi-religious belief systems or “new age” belief systems, as defined in Equal Employment Opportunity Commission Notice N–915.022 (Sept. 2, 1988); or (5) is offensive to, or designed to change, participants' personal values or lifestyle outside the workplace. Nothing in this section prohibits, restricts, or otherwise precludes agency training bearing directly on the performance of official duties.

This section prohibits executive branch agencies from using appropriated funds for publicity or propaganda purposes within the agency or for preparing, distributing, or using materials (e.g., kits, pamphlets, publications, or media presentations) designed to support or defeat legislation pending before Congress, except for normal executive-legislative relationships or presentations to Congress itself.

This section prohibits agencies from using appropriated funds to provide a federal employee's home address to any labor organization, except when authorized by the employee or ordered by a court of competent jurisdiction.

This section prohibits the use of funds appropriated by this or any other Act to provide non-public information—such as mailing, telephone, or electronic mailing lists—to any person or organization outside the federal government without approval of the House and Senate Committees on Appropriations.

This section prohibits the use of any appropriated funds in this or any other Act, directly or indirectly including by private contractors, for publicity or propaganda purposes within the United States not authorized by Congress.

This section defines "agency," for purposes of the section, as an executive agency (i.e., an executive department, government corporation, or independent establishment, per 5 U.S.C. 105), including military departments and the United States Postal Service. It requires agency employees to use official time in an honest effort to perform official duties unless authorized by law or regulation to use such time otherwise and obligates employees not under a leave system—including certain Presidential appointees exempt under 5 U.S.C. 6301(2)—to expend an honest effort and a reasonable proportion of their time on official duties.

This section authorizes departments and agencies that are members of the Federal Accounting Standards Advisory Board (FASAB)—an advisory body that develops and recommends federal accounting standards—to use appropriated funds available for the current fiscal year to finance an appropriate share of FASAB administrative costs, notwithstanding the general prohibition in 31 U.S.C. 1346 (which bars use of public funds for commissions, councils, boards, or similar groups absent statutory authorization) and section 708 of this Act.

This section authorizes the head of each executive department and agency to transfer or reimburse, with OMB Director approval, up to $15 million to the General Services Administration (GSA) Government-wide Policy account for activities related to Federal Government Priority Goals established under 31 U.S.C. 1120 (i.e., long-term, outcome-oriented goals covering crosscutting policy areas and government-wide management improvements such as financial, human capital, information technology, procurement, acquisition, and real property management) and up to $17 million for government-wide and multi-agency financial, information technology, procurement, and other management innovations and initiatives (including improving coordination and reducing duplication), as approved by the OMB Director in consultation with designated interagency councils (e.g., President's Management Council, Chief Financial Officers Council). Funds transferred or reimbursed in FY2026 remain available through September 30, 2027. Within 90 days of enactment, the OMB Director, in consultation with the GSA Administrator, must submit to specified congressional committees (Committees on Appropriations of the House and Senate, Homeland Security and Governmental Affairs of the Senate, and Oversight and Accountability of the House) a spend plan detailing current balances and FY2026 estimates, purposes (including personnel costs), council allocations, and uses for specific laws. No transfers or reimbursements may occur until 15 days after OMB notification to the Appropriations Committees.

This section authorizes a woman to breastfeed her child at any location in a federal building or on federal property, if the woman and her child are otherwise authorized to be present at the location. (The provision applies notwithstanding any other law.)

This section waives restrictions of 31 U.S.C. 1346(a)—which generally prohibits public funds for commissions, councils, boards, or similar groups absent authorization—for appropriated funds in the current fiscal year to support interagency funding of specific projects, workshops, studies, and similar efforts that carry out the purposes of the National Science and Technology Council and benefit multiple federal departments, agencies, or entities. This section also directs the Office of Management and Budget to submit to specified congressional committees—within 90 days of enactment—a report describing the council's budget and resources.

This section requires any request for proposals, solicitation, grant application, form, notification, press release, or other publication involving the distribution of federal funds to comply with relevant requirements in 2 CFR part 200 (i.e., Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards). The requirement applies to direct payments, formula funds, and grants received by states.

This section prohibits federal agencies from using appropriated funds (1) to collect, review, or create any aggregation of data—derived from any means—that includes personally identifiable information (PII) relating to an individual's access to or use of any agency federal government internet site or (2) to enter into any third-party agreement to collect, review, or obtain any such aggregation of data relating to nongovernmental internet sites. The prohibition does not apply to (1) records of aggregate data that does not identify particular persons, (2) voluntary submissions of PII, (3) actions taken for law enforcement, regulatory, or supervisory purposes in accordance with applicable law, or (4) system security actions by an internet site operator that are necessarily incident to providing site services or protecting the provider's rights or property. The section defines "regulatory" as agency actions to implement, interpret, or enforce legal authorities and "supervisory" as examinations of the agency's supervised institutions, including assessments of safety and soundness, overall financial condition, management practices and policies, and compliance with applicable standards.

This section prohibits the use of funds appropriated by this Act to enter into or renew a contract providing prescription drug coverage unless the contract also provides contraceptive coverage. The prohibition does not apply to contracts with Personal Care's HMO, OSF HealthPlans, Inc., or any existing or future plan where the carrier objects to such coverage on religious grounds; it further prohibits discrimination against individuals who refuse to prescribe or provide contraceptives due to religious beliefs or moral convictions and does not require coverage of abortion or abortion-related services.

This section declares the commitment of the United States to the health of its Olympic, Pan American, and Paralympic athletes and to strict adherence to anti-doping in sport through testing, adjudication, education, and research by nationally recognized oversight authorities.

This section authorizes Federal departments and agencies to use appropriated official travel funds to participate in the fractional aircraft ownership pilot program (i.e., shared aircraft ownership for on-demand official travel), notwithstanding any other provision of law, if consistent with OMB Circular A-126 on management and use of government aircraft.

This section prohibits the use of funds appropriated under this or any other appropriations Act to implement or enforce restrictions or limitations on the Coast Guard Congressional Fellowship Program (which details Coast Guard personnel to congressional offices) or to implement proposed Office of Personnel Management regulations published September 9, 2003 (68 Fed. Reg. 53100), adding 5 C.F.R. §§ 300.311–300.316 on detailing executive branch employees to the legislative branch.

This section prohibits executive branch agencies from purchasing, constructing, or leasing additional facilities for federal law enforcement training—except within or contiguous to existing locations—without advance approval from the House and Senate Committees on Appropriations. The Federal Law Enforcement Training Centers is authorized to obtain temporary use of additional facilities by lease, contract, or other agreement for training that cannot be accommodated in existing facilities.

This section prohibits executive branch agencies from using appropriated funds to produce any prepackaged news story intended for broadcast or distribution in the United States unless the story includes clear notification within the text or audio that it was prepared or funded by that agency, unless otherwise authorized by existing law.

This section prohibits the use of any funds appropriated by this Act from being used in violation of the Privacy Act (5 U.S.C. § 552a)—which regulates federal agencies' collection, maintenance, use, and dissemination of records containing personally identifiable information about individuals—or regulations implementing that Act.

This section extends the prohibition on federal contracts with inverted domestic corporations from the Department of Homeland Security to all federal agencies by barring the use of appropriated funds for any federal government contract with a foreign incorporated entity treated as an inverted domestic corporation under 6 U.S.C. 395(b)—i.e., an entity that acquired substantially all properties of a domestic corporation or partnership, where at least 80% of its stock (by vote or value) is held by former U.S. shareholders or partners, and the affiliated group lacks substantial business activities in the entity's country of incorporation—or any subsidiary of such an entity. It authorizes the relevant Secretary to waive the prohibition for contracts under the Secretary's authority if required in the interest of national security, with a report to Congress on any waiver issued. This section does not apply to contracts entered into before the date of enactment or to task orders issued pursuant to such contracts.

This section requires each separating agency to remit to the Civil Service Retirement and Disability Fund, during FY2026, an amount equal to the Office of Personnel Management's average unit cost of processing a retirement claim from the prior fiscal year for each employee who (1) retires under voluntary early retirement authority (i.e., 5 U.S.C. § 8336(d)(2) or § 8414(b)(1)(B)) or (2) retires under CSRS (subchapter III of chapter 83) or FERS (chapter 84) provisions and receives a separation incentive payment. Such amounts are available until expended to the Office of Personnel Management and deemed an administrative expense under 5 U.S.C. § 8348(a)(1)(B).

This section prohibits the use of funds appropriated by this or any other Act to recommend or require any entity submitting an offer for a federal contract to disclose, as a condition of submitting the offer, (1) any contribution, expenditure, independent expenditure, or disbursement for an electioneering communication made by the entity, its officers or directors, or any of its affiliates or subsidiaries to a candidate for federal office, to a political committee, or with respect to a federal election; or (2) any other disbursement by such persons to another with the intent or reasonable expectation that the recipient will use the funds for such a payment. The section defines relevant terms (i.e., contribution, expenditure, independent expenditure, electioneering communication, candidate, election, and federal office) by reference to the Federal Election Campaign Act of 1971.

This section prohibits the use of funds appropriated in this or any other Act to pay for the painting of a portrait of any federal officer or employee, including the President, Vice President, a Member of Congress (including a Delegate or Resident Commissioner), the head of an executive agency (as defined in 41 U.S.C. 133), or the head of a legislative branch office.

This section limits FY2026 pay for prevailing rate employees under the Federal Wage System (i.e., nonsupervisory blue-collar federal workers paid via local wage surveys under 5 U.S.C. §§5342-5344) by prohibiting use of appropriated funds to exceed (1) the prior wage schedule until the normal FY2026 wage survey adjustment and (2) for the rest of FY2026, that rate by more than the General Schedule across-the-board adjustment under 5 U.S.C. 5303 plus the change in average locality pay percentages under 5 U.S.C. 5304 (from the prior year); applies the same caps to certain other prevailing rate employees under 5 U.S.C. §§5342(a)(2)(B)-(C) and 5348, freezes premium pay rates from those on September 30, 2025 (absent Office of Personnel Management exceptions), deems capped rates as actual pay for benefits purposes, and authorizes Office of Personnel Management exceptions for recruitment or retention, all for service performed after September 30, 2025. Notwithstanding those limits, the section requires FY2026 statutory pay adjustments under 5 U.S.C. §§5344 and 5348 to be not less than the local General Schedule adjustment under 5 U.S.C. §§5303-5304 (using the "Rest of U.S." locality for certain locations without General Schedule employees), effective the first pay period after September 30, 2025.

This section requires heads of Executive branch departments, agencies, boards, commissions, or offices funded by appropriations acts to submit to the Inspector General (or senior ethics official) (1) annual reports on conferences in FY2026 costing more than $100,000, detailing purpose, number of participants, costs to the government (including food or beverages, audio-visual services, employee or contractor travel, and cost-determination methodology), and contracting procedures (including competitive awards and cost comparisons); and (2) notifications within 15 days after each quarter on conferences costing more than $20,000, including date, location, and number of employees attending. The section further prohibits (1) use of grants or contracts funded by appropriations acts to defray costs of conferences not directly and programmatically related to the grant or contract purpose (e.g., those for planning, training, assessment, review, or other routine project purposes); and (2) use of such funds for travel and conference activities not in compliance with Office of Management and Budget Memorandum M-12-12 (May 11, 2012) or subsequent revisions. (As background, the referenced OMB memorandum imposes austerity measures on federal travel and conferences in response to fiscal constraints.)

This section prohibits the use of funds appropriated by this or any other appropriations Act to increase, eliminate, or reduce funding for a program, project, or activity as proposed in the President's budget request for a fiscal year unless the proposed change is enacted in an appropriations Act or made pursuant to reprogramming or transfer provisions of this or any other appropriations Act.

This section prohibits the use of appropriated funds to implement, administer, enforce, or apply the Office of Personnel Management's "Competitive Area" rule published on April 15, 2008 (73 Fed. Reg. 20180). (The rule redefined competitive areas for federal reductions-in-force from geographic localities to agency-defined functional or organizational units, facilitating broader employee displacements.)

This section prohibits the use of appropriated funds to begin or announce a study or public-private competition regarding the conversion to contractor performance of any function performed by federal employees pursuant to Office of Management and Budget Circular A-76 (i.e., the federal policy on competitive sourcing) or any other similar regulation, directive, or policy.

This section prohibits the use of appropriated funds for contracts, grants, or cooperative agreements with entities that require employees or contractors to sign internal confidentiality agreements or statements restricting lawful reports of fraud, waste, or abuse to authorized federal investigative or law enforcement representatives. The prohibition does not contravene requirements applicable to federal nondisclosure forms governing classified information (e.g., Standard Form 312, Form 4414).

This section prohibits the use of appropriated funds to implement or enforce Standard Forms 312 and 4414 or any other nondisclosure policy, form, or agreement unless it contains specified language affirming consistency with existing statutes and executive orders on classified information, communications to Congress, reporting violations to an Inspector General or the Office of Special Counsel, and other whistleblower protections. A proviso allows nondisclosure forms for persons connected to intelligence activities (other than U.S. government employees or officers) to include activity-appropriate provisions, provided they require nondisclosure of classified information absent U.S. government authorization and clarify that they do not bar essential disclosures to Congress or authorized executive or Justice Department officials of substantial law violations. The section includes a grandfather clause permitting enforcement of prior nondisclosure agreements that complied with then-applicable requirements and separately bars funds for any fiscal year 2014 agreement lacking substantially similar language.

This section prohibits the use of funds appropriated by this or any other Act for contracts, memoranda of understanding, cooperative agreements, grants, loans, or loan guarantees to corporations with any unpaid assessed federal tax liability—for which all judicial and administrative remedies have been exhausted or lapsed and that is not being paid timely under an agreement with the tax collection authority—if the awarding agency is aware of the liability, unless the agency has considered suspension or debarment of the corporation and determined such action unnecessary to protect government interests.

This section prohibits the use of appropriated funds to enter into contracts, memoranda of understanding, cooperative agreements, grants, loans, or loan guarantees with any corporation convicted of a felony criminal violation under federal law within the preceding 24 months—where the awarding agency knows of the conviction—unless a federal agency has considered suspension or debarment of the corporation and determined such action unnecessary to protect government interests.

This section requires the Bureau of Consumer Financial Protection (CFPB) to notify specified congressional committees—Appropriations Committees of the House and Senate, House Financial Services Committee, and Senate Banking, Housing, and Urban Affairs Committee—on the date of any request during FY2026 for a transfer of funds from the Federal Reserve under section 1017 of the Dodd-Frank Act (P.L. 111-203). It further requires the CFPB to post any such notification on its public website.

This section freezes pay rates during calendar year 2026 (effective the first pay period beginning on or after January 1, 2026) at December 31, 2025, levels—set by prior continuing resolutions—for (1) the Vice President, notwithstanding automatic adjustments under 3 U.S.C. 104; (2) Executive Schedule positions and positions statutorily fixed at Executive Schedule rates, notwithstanding 5 U.S.C. 5318; and (3) chiefs of mission and ambassadors at large. It also bars pay rate increases in 2026 for (1) noncareer or limited-term political Senior Executive Service appointees at or above Executive Schedule level IV rates and (2) other politically appointed employees at or above those rates (excluding General Schedule, Foreign Service, section 3161 appointees, and equivalent GS-15 or below positions), with exceptions for individuals retaining certain Senior Executive Service or Senior Foreign Service pay elections, non-political appointees, promotions to higher-level covered positions (based on 2025 rates), and new hires to covered positions (initial rate based on 2025 rates). (Thus, these restrictions prevent automatic cost-of-living and other adjustments for executive leadership positions while preserving increases for most career employees.)

This section requires the President or relevant agency head to immediately report to Congress all relevant facts and a statement of actions taken upon a violation of the Impoundment Control Act of 1974 (i.e., the law prohibiting executive impoundment of congressionally appropriated funds), with copies transmitted on the same date to the House and Senate Appropriations Committees and the Comptroller General.

This section requires each executive branch department and agency to notify the House and Senate Committees on Appropriations and the Budget—and other appropriate congressional committees—if (1) an apportionment is not made within the time required by 31 U.S.C. 1513(b); (2) an approved apportionment conditions an appropriation's availability on further action; or (3) an approved apportionment may hinder prudent obligation of the appropriation or execution of a program, project, or activity. Notifications must identify the bureau, account name, appropriation name, and Treasury Appropriation Fund Symbol or fund account.

This section deems non-Federal entities receiving FY2026 appropriated funds specified in congressional earmark disclosure tables (submitted per House Rule XXI cl. 9 or Senate Rule XLIV) as federal award recipients solely for purposes of records retention requirements (2 CFR 200.334) and access by the Comptroller General of the United States (2 CFR 200.337). Subsection (b) specifies that this section does not limit other applicable requirements or the Comptroller General's existing authorities.

This section waives restrictions under 31 U.S.C. 1346 (which generally prohibits use of appropriated funds for pay or expenses of commissions, councils, boards, or similar groups absent specific authorization) and sec. 708 of this Act to permit any federal agency to use its appropriated funds for interagency funding related to coordination with, participation in, or recommendations involving activities of the U.S. Army Medical Research and Development Command, Congressionally Directed Medical Research Programs, and National Institutes of Health research programs.

This section authorizes the head of each executive department and agency to transfer or reimburse up to $29 million to the General Services Administration's Federal Citizen Services Fund (FCSF)—notwithstanding 31 U.S.C. 1346 (which generally prohibits funding commissions, councils, boards, or similar interagency groups)—for FY2026 activities supporting government-wide and multi-agency financial, information technology (IT), procurement, and other services (including those authorized by 44 U.S.C. 3604 and IT-enabled information sharing). (As background, the FCSF supports GSA-shared services such as digital government tools (e.g., Login.gov), pay.gov, and USAspending.gov.) The section further (1) makes such FY2026 funds available through September 30, 2027; (2) requires GSA, in consultation with OMB, to submit a detailed spend plan to the House and Senate Appropriations Committees within 90 days of enactment—including current fund balances, estimated transfers, purpose breakdowns (with personnel details), and links to specific laws; and (3) prohibits transfers or reimbursements until 15 days after OMB notifies those committees.

This section authorizes departments and agencies to transfer unobligated balances from division J of the Infrastructure Investment and Jobs Act (P.L. 117-58) to the U.S. Fish and Wildlife Service and National Marine Fisheries Service for costs of section 7 consultations and conferences under the Endangered Species Act (i.e., requirements for federal agencies to ensure their actions do not jeopardize endangered or threatened species) related to P.L. 117-58-funded activities and projects. Transfers require approval by the transferring agency head and notification to the House and Senate Appropriations Committees at least 30 days in advance; for the Department of Transportation, funds must come from personnel, contracting, and grant administration costs; and transferred amounts are in addition to other available funds and transfer authorities, while retaining treatment under section 103(b) of division A of P.L. 118-5.

This section appropriates from the applicable funds of the District of Columbia such sums as may be necessary for refunds and payments of legal settlements or judgments entered against the District of Columbia government, including transfers of funds.

This section prohibits the use of federal funds provided in this Act for publicity or propaganda purposes or for implementing any policy—including a boycott—designed to support or defeat legislation pending before Congress or any state legislature.

This section prohibits agencies funded by this Act from reprogramming federal funds available for obligation or expenditure in FY2026, or fee collections available to such agencies, for purposes including (1) creating new programs; (2) eliminating a program, project, or responsibility center; (3) establishing or changing allocations specifically denied, limited, or increased by this Act; (4) increasing funds or personnel for any denied or restricted program, project, or responsibility center; (5) re-establishing any previously deferred program or project; (6) augmenting existing programs, projects, or responsibility centers by more than $3 million or 10% (whichever is less); or (7) increasing personnel assigned to a program, project, or responsibility center by 20% or more, unless approved by the House and Senate Committees on Appropriations. This section authorizes the District of Columbia government to approve and execute reprogramming and transfer requests of local funds through November 7, 2026.

This section prohibits the District of Columbia from using federal funds provided in this Act for salaries, expenses, or other costs associated with the offices of United States Senator or United States Representative under section 4(d) of the District of Columbia Statehood Constitutional Convention Initiatives of 1979 (D.C. Law 3-171). (These offices comprise the District of Columbia's shadow congressional delegation, which advocates for D.C. statehood.)

This section prohibits the use of funds appropriated by this or any other Act to provide District of Columbia officers or employees with official vehicles for purposes other than official duties, which exclude travel between the residence and workplace except for (1) Metropolitan Police Department officers or employees residing in the District or designated by the Chief; (2) at the Fire Chief's discretion, District of Columbia Fire and Emergency Medical Services Department officers or employees residing in the District and on call 24 hours a day; (3) at the Director of the Department of Corrections' discretion, department officers or employees residing in the District and on call 24 hours a day; (4) at the Chief Medical Examiner's discretion, Office of the Chief Medical Examiner officers or employees residing in the District and on call 24 hours a day; (5) at the Director of the Homeland Security and Emergency Management Agency's discretion, agency officers or employees residing in the District and on call 24 hours a day; (6) the Mayor of the District of Columbia; and (7) the Chairman of the Council of the District of Columbia.

This section prohibits the use of federal funds provided in this Act by the District of Columbia Attorney General or any other District government officer or entity to provide assistance for petition drives or civil actions seeking to require Congress to provide voting representation in Congress for the District of Columbia. The prohibition does not bar the Attorney General from reviewing or commenting on briefs in private lawsuits or consulting with District officials regarding such lawsuits.

This section prohibits the use of federal funds provided by this Act to distribute needles or syringes for preventing the spread of blood-borne pathogens (i.e., via syringe services programs) in any location determined inappropriate by local public health or law enforcement authorities.

This section states that nothing in the Act prevents the District of Columbia Council or Mayor from addressing contraceptive coverage in health insurance plans but expresses Congress's intent that any such legislation include a conscience clause providing exceptions for religious beliefs and moral convictions.

This section prohibits the use of federal funds appropriated by this Act to enact or carry out any law, rule, or regulation to legalize or reduce penalties for the possession, use, or distribution of any schedule I substance under the Controlled Substances Act or any tetrahydrocannabinols derivative. It further prohibits the District of Columbia government from using any available funds to enact such measures for recreational purposes.

This section prohibits the expenditure of District of Columbia government funds for abortions, except when the life of the mother would be endangered if the fetus were carried to term or the pregnancy results from an act of rape or incest.

This section directs the Chief Financial Officer for the District of Columbia (CFO) to submit, no later than 30 calendar days after enactment, a revised appropriated funds operating budget for all District of Columbia government agencies for FY2026 to the appropriate congressional committees, the Mayor, and the Council of the District of Columbia. The budget must be in the format submitted pursuant to section 442 of the District of Columbia Home Rule Act, equal to the total approved appropriation, and realign personal services and other-than-personal services data with anticipated actual expenditures for any agency certified by the CFO as requiring reallocation due to unanticipated changes in program requirements.

This section directs the Chief Financial Officer for the District of Columbia to submit to the appropriate committees of Congress, the Mayor, and the Council of the District of Columbia, no later than 30 calendar days after enactment, a revised appropriated funds operating budget for the District of Columbia Public Schools that aligns school budgets to actual enrollment. The revised budget must be in the format of the budget submitted by the District of Columbia government pursuant to section 442 of the District of Columbia Home Rule Act.

This section authorizes the District of Columbia (DC) to (1) transfer operating funds appropriated in this Act to DC enterprise and capital funds, with such funds retaining their appropriation authority consistent with this Act; (2) reprogram or transfer for operating expenses any local funds reprogrammed or transferred from operating to capital funds in this or the prior four fiscal years, with such funds retaining their appropriation authority consistent with this Act; and (3) prohibits reprogramming or transferring for operating expenses any funds derived from bonds, notes, or other obligations issued for capital projects.

This section limits the availability of funds appropriated in this Act to the current fiscal year and prohibits their transfer to other appropriations unless expressly provided in the Act.

This section permits up to 50% of unobligated balances remaining at the end of FY2026 from salaries and expenses appropriations provided in this Act to remain available through September 30, 2027, for each such account and authorized purposes, subject to prior approval by the House and Senate Committees on Appropriations in compliance with reprogramming guidelines in section 803 of this Act.

This section appropriates District of Columbia local funds during FY2027 at the rate provided for projects and activities in the budget approved by the Council of the District of Columbia (per the DC Home Rule Act), during any period when neither a DC continuing resolution nor regular DC appropriation bill is in effect. Appropriations under this section (1) are subject to the authority and conditions of this Act, (2) cover obligations and expenditures incurred during the applicable period, (3) do not apply if another law provides alternative funding or specifically prohibits it, and (4) cease upon effectiveness of a FY2027 DC continuing resolution or enactment of the regular FY2027 DC appropriation bill. (Thus, it provides stopgap authority for DC government operations funded by local revenues during delays in federal DC appropriations.)

This section authorizes the District of Columbia to appropriate and expend local funds during fiscal year 2027 under any continuing resolution—including one extending through the fiscal year end—that lacks a specific and explicitly referenced appropriation for the District, at the rates for programs and activities set forth under the heading “District of Columbia—District of Columbia Funds” in the District's FY2027 budget act approved by the Council of the District of Columbia pursuant to section 446 of the District of Columbia Home Rule Act (i.e., the local portion of the District's annual budget). Such amounts are available under the authority and conditions provided in this Act.

This section exempts railroads installed pursuant to the Long Bridge Project from the prohibition on constructing railroads within the District of Columbia (D.C. Code § 9-1201.03). The Long Bridge Project is the joint District of Columbia and Virginia initiative to construct a new Long Bridge adjacent to the existing bridge over the Potomac River, including related infrastructure to expand commuter and regional passenger rail service and provide bike and pedestrian access.

This section requires each federal and District of Columbia government agency appropriated federal funds in this Act to submit to the House and Senate Committees on Appropriations, not later than 45 days after the last day of each quarter, a budget report on the agency's total obligations for that quarter for each such appropriation, by source year of the appropriation.

This section increases maximum tuition and fee payments under section 3 of the District of Columbia College Access Act of 1999—which provides assistance to eligible District residents attending certain private postsecondary institutions—to $15,000 per student (from $10,000) and $75,000 per institution (from $50,000), and revises proration procedures under subsection (b)(1) to ratably reduce—after initial proportional reductions across all students—payments only for students receiving more than $10,000 (thus prioritizing full payments up to that threshold). This section makes parallel changes under section 5—which provides assistance for eligible District residents attending certain public postsecondary institutions or workforce programs—by increasing maximum tuition and fee payments to $3,750 per student (from $2,500) and $18,750 per institution (from $12,500), and revising proration procedures to ratably reduce—after initial proportional reductions—payments only for students receiving more than $2,500.

This section makes funds appropriated under title I of the act available, except as otherwise provided, for (1) allowances and differentials authorized by 5 U.S.C. subchapter 59, (2) services authorized by 5 U.S.C. § 3109, and (3) hire of passenger transportation pursuant to 31 U.S.C. § 1343(b).

This section requires U.S. government departments and agencies receiving funds appropriated or made available by this Act to submit quarterly reports to the Committees on Appropriations on cumulative unobligated balances and obligated but unexpended balances. The reports must detail such balances by program, project, activity, and Treasury Account Fund Symbol for FY2026 and all prior fiscal years (disaggregated by fiscal year); must be submitted no later than 30 days after the end of each fiscal quarter; and must specify by account the amounts obligated pursuant to bilateral agreements that have not been further sub-obligated.

This section limits expenditures of appropriations under title I of this Act for consulting services procured by contract under 5 U.S.C. §3109 (which authorizes agencies to procure temporary or intermittent expert or consultant services without regard to competitive service appointment rules or certain pay limits) to contracts where such expenditures are a matter of public record and available for public inspection, except as otherwise provided under existing law or executive order issued pursuant to existing law.

This section establishes an exception to capital security cost-sharing requirements, permitting U.S. diplomatic facility construction projects to include office space or accommodations for U.S. Marine Corps members. It further requires prior consultation with and notification to the Committees on Appropriations for FY2026 funds used to acquire property or award construction contracts for overseas diplomatic facilities—including specified information from House Report 119–217, early-stage consultations for out-year projects on security and non-security needs, scope modifications, and cost reductions—and quarterly reporting on contingency savings under the Embassy Security, Construction, and Maintenance account. The section also permits such funds, following consultation with the appropriate congressional committees, for (1) addressing security vulnerabilities at interim and temporary diplomatic facilities abroad (e.g., physical upgrades and local guard staffing), with opening, closure, or significant modifications subject to prior consultation and Appropriations Committee notification (waivable for security risks); and (2) security upgrades to soft targets (e.g., schools, recreational facilities, residences, and places of worship) used by U.S. diplomatic personnel and dependents. Finally, the section prohibits any funds from being used to relocate the U.S. embassy in Israel to a location other than Jerusalem.

This section requires departments and agencies funded under title I of this Act to absorb, within their total budgetary resources under title I, any costs resulting from personnel actions (e.g., severance, furloughs) taken in response to funding reductions in this Act. The section authorizes transfers between appropriations accounts as necessary to implement this requirement—in addition to other transfer authorities in this Act—and treats such fund uses as reprogrammings under section 7015 of this Act.

This section prohibits the use of funds appropriated by this Act for publicity or propaganda purposes within the United States not authorized by Congress before enactment of this Act. It permits up to $25,000 to carry out section 316 of the International Security and Development Cooperation Act of 1980 (P.L. 96-533; 22 U.S.C. 2151a note), which relates to agriculture, rural development, and nutrition assistance under 22 U.S.C. 2151a.

This section prohibits the obligation or expenditure of funds appropriated in titles III through VI of this Act for direct assistance or reparations to the governments of Cuba, North Korea, or Iran. The prohibition includes direct loans, credits, insurance, and guarantees of the Export-Import Bank or its agents.

This section prohibits the obligation or expenditure of funds appropriated or otherwise made available pursuant to titles III through VI of this Act for direct assistance to the government of any country whose duly elected head of government is deposed by military coup d'état or decree, or, after enactment, a coup d'état or decree in which the military plays a decisive role. Assistance may resume upon certification by the Secretary of State to the appropriate congressional committees that a democratically elected government has taken office; exceptions apply to assistance promoting democratic elections or public participation in democratic processes, or supporting a democratic transition; and all such funds are subject to prior consultation with, and regular notification procedures of, the Committees on Appropriations. The Secretary of State may waive the prohibition on a program-by-program basis, following consultation with relevant federal agencies, upon certification to the Committees on Appropriations that the waiver is in the national security interest of the United States, subject to the same consultation and notification requirements.

This section authorizes transfers of up to 5% of Department of State appropriations under title I of the act between such appropriations, with no single appropriation increased by more than 10% (except no transfers to Representation Expenses), and treats such transfers as reprogrammings under section 7015 of the act. It further authorizes (1) transfers among funds under Diplomatic Programs (including Worldwide Security Protection), Embassy Security, Construction, and Maintenance, and Emergencies in the Diplomatic and Consular Service to implement Benghazi Accountability Review Board recommendations, emergency evacuations, or security situations; (2) transfers of up to $50 million from Diplomatic Programs (Worldwide Security Protection) to Emergencies in the Diplomatic and Consular Service for evacuations and rewards; (3) transfers of up to $50 million from Diplomatic Programs to the Capital Investment Fund; and (4) transfers between Administration of Foreign Affairs (title I) and Operating Expenses (title II) accounts to implement an expressly authorized reorganization, all subject to prior consultation and regular notification procedures. This section prohibits transfers of funds under titles II through V to other U.S. government agencies except as specified, authorizes certain allocations and transfers under sections 109, 610, and 632 of the Foreign Assistance Act of 1961 and section 1434(j) of the BUILD Act of 2018, and requires notifications for agreements valued over $2 million under section 632(b) of the Foreign Assistance Act and prior consultation (at least 7 days in advance) for certain humanitarian and refugee assistance transfers unless posing an immediate risk to human health or welfare.

This section prohibits the use of funds appropriated by this Act for (1) first-class travel by employees of funded departments and agencies in contravention of specified federal travel regulations (41 C.F.R. §§ 301–10.122 through 301–10.124); (2) establishing or maintaining computer networks without filters blocking sexually explicit websites, except for law enforcement and related official activities; (3) promoting the sale or export of tobacco or tobacco products (including electronic nicotine delivery systems) or seeking the reduction or removal by foreign countries of restrictions not applied equally to all such products of the same type; and (4) Department of State email accounts or servers outside the .gov domain or not fitted for automated records management under the Presidential and Federal Records Act Amendments of 2014 (P.L. 113–187). This section further directs federal departments, agencies, and entities funded in specified titles to ensure that domestic and overseas representation and entertainment expenses further official business and U.S. foreign policy interests by being primarily for fostering relations outside the executive branch, principally for protocol meals and events, not for employee-only events, and excluding substantially recreational activities; and prohibits funds under specified accounts—including International Military Education and Training, Foreign Military Financing Program (for Informational Program activities), Global Health Programs, and National Security Investment Programs—from being used for alcoholic beverages or entertainment expenses for substantially recreational activities (e.g., entrance fees at sporting events, theatrical or musical productions, or amusement parks).

This section requires the Secretary of State, not later than 180 days after enactment, to develop and submit to the appropriate congressional committees a multi-year strategy to improve the effectiveness of U.S. government foreign assistance. The strategy must include (1) methods to determine effectiveness; (2) analysis of using outcomes to inform assistance allocation; (3) results of impact evaluations from the prior 12 months and a plan to incorporate them into future programs; (4) analysis and plans for partnerships with local organizations, including faith-based organizations where appropriate, via grants, cooperative agreements, or awards of not more than $2,000,000; and (5) estimated implementation costs. The strategy must also detail specific reforms, including (A) an approval process for small grants (i.e., less than $1,000,000) managed at the mission level by Chiefs of Mission, the Under Secretary for Public Diplomacy and Public Affairs, or the Under Secretary for Political Affairs, as appropriate; (B) a country-by-country certification process to ensure assistance supports a comprehensive strategy promoting U.S. interests; (C) a pre-obligation plan for winding down assistance, including transitions to non-U.S. government entities; and (D) requirements for co-investment or cost-matching by recipient governments, other donors, or the private sector, as appropriate. The Secretary must convene an expert panel for recommendations (included in a strategy appendix), consult with the Committees on Appropriations within 45 days of enactment, and conduct oversight of beneficiary feedback collection under funds for “National Security Investment Programs” and “International Humanitarian Assistance.” Separately, this section (1) makes not less than $15,000,000 from titles III and IV available for impact evaluations of foreign assistance programs, in addition to other such funds and remaining available until expended; (2) authorizes title III funds for innovation incentive awards of up to $500,000 each under specified 2019 act terms; and (3) directs funds under title I, specified title III independent agencies, “Trade and Development Agency,” and “United States International Development Finance Corporation” to support additional information on the ForeignAssistance.gov website, with all funded agencies required to provide such data timely upon request.

This section prohibits assistance from appropriations under titles III through VI to any country government that has been in default for more than one calendar year on principal or interest owed to the United States on loans made under programs funded by the Act, unless the President determines, following consultation with the Appropriations Committees, that such assistance is in the U.S. national interest.

This section prohibits the obligation of funds appropriated under titles III through VI for assistance to a foreign country under a new bilateral agreement unless the agreement exempts such assistance from taxation by the foreign government or provides for reimbursement, and directs the Secretary of State to negotiate amendments to existing bilateral agreements as necessary. It requires withholding from FY2027 and prior fiscal year assistance funds allocated to a foreign country's central government (or the West Bank and Gaza program, as applicable) an amount equal to 200% of taxes assessed in FY2026 on such funds—directly or through grantees, contractors, or subcontractors—unless reimbursed by September 30, 2027 (with de minimis taxes excepted), reprograms withheld funds to countries that do not assess taxes on U.S. assistance or have effective reimbursement arrangements and can accommodate them responsibly, and directs the Secretary of State to issue implementing rules, regulations, or guidance. The prohibition does not apply if the Secretary of State reports to the Appropriations Committees, after at least 15 days of prior consultation, that the foreign government or entity has an effective reimbursement arrangement or that U.S. foreign policy interests outweigh the section's purpose. The section defines "bilateral agreement" as a framework or individual agreement between the U.S. and foreign governments addressing privileges, immunities, or tax treatment of U.S. assistance, and "taxes and taxation" as including value added taxes and customs duties but excluding individual income taxes on local staff.

This section establishes rules for the availability of appropriations in this Act, including (1) limiting funds to the current fiscal year unless expressly provided otherwise; (2) permitting reprogramming of designated funds under titles III through VI within the same account if compliance becomes impossible, subject to notification procedures of the Committees on Appropriations and the same terms and conditions; (3) authorizing the Secretary of State to extend the availability of certain designated Department of State funds for one additional fiscal year upon reporting to the Committees on Appropriations that termination of assistance or changed circumstances prevents obligation within the original period, with funds obligable only for the original purpose; and (4) providing that ceilings and designated funding levels in this Act do not apply to funds appropriated by subsequent acts unless specifically directed, and vice versa.

This section restricts the obligation of FY2026 funds appropriated under titles I, II, and VI of the act (and related carryover funds, fees, and transfers) for the Department of State, foreign operations, and related programs unless the Committees on Appropriations are notified 15 days in advance. Subsection (a) prohibits such funds from being obligated to create new programs; suspend or eliminate a program, project, or activity; close, suspend, open, or reopen a mission or post; create, close, reorganize, downsize, or rename bureaus, centers, or offices; or contract out or privatize functions performed by federal employees without prior justification or 15 days' notice. Subsection (b) prohibits reprogramming of such funds in excess of $1,000,000 or 10% (whichever is less) that augments or changes programs; relocates offices or employees; reduces funding or personnel by 10%; or results from general savings altering programs without 15 days' notice. Subsection (c) prohibits obligations under specified accounts (e.g., Global Health Programs, Foreign Military Financing Program) for unjustified programs, projects, countries, or materiel assistance without 15 days' notice and restricts Arms Export Control Act section 23 commitments for major defense equipment (other than conventional ammunition) or items such as aircraft, ships, missiles, or combat vehicles not previously justified to Congress or exceeding justified quantities by 20% without such notice (with exceptions for reprogrammings under 10% of amounts previously justified under titles III-VI). Subsection (d) requires justifications for State Department support of DoD-initiated programs under title 10, U.S. Code; subjects DoD transfers to State for foreign assistance to notification procedures; and mandates notifications for excess defense articles under specified authorities equivalent to those for other committees.

This section prohibits the use of funds appropriated under titles III through VI of the Act for any nongovernmental organization, including contractors, that fails to provide upon request any document, file, or record necessary for Department of State auditing requirements. This section requires each federal agency funded by the Act to post on its public website, in a central location and not later than 45 days after Congress receives it, any report required by the Act to be submitted to Congress—except for reports where the agency head determines public posting would compromise national security or reveal proprietary information (notified to the Appropriations Committees), or that are specifically exempted in specified congressional reports; such posting occurs only after providing the report to the Appropriations Committees. This section directs heads of federal agencies funded under titles I and II of the Act to (1) regularly review and update records preservation policies pursuant to federal statutes, regulations, executive orders, and memoranda (covering emails, instant messaging, and other online tools); (2) use appropriated funds to improve records management under the Federal Records Act; (3) notify departing employees, including senior officials, that all federal records they generate belong to the government; (4) substantially reduce, compared to the prior fiscal year, response times for Freedom of Information Act (FOIA; 5 U.S.C. §552) requests and other records retrievals; and (5) strengthen cybersecurity by mitigating vulnerabilities from non-.gov email use, removing inactive user accounts, updating national security information controls, and implementing applicable Office of Inspector General recommendations.

This section requires the head of the relevant federal agency to notify the Committees on Appropriations in writing within five days if the President determines not to comply with any provision of the Act on constitutional grounds, including the basis for the determination and any resulting changes to program or policy.

This section prohibits funds made available under part I of the Foreign Assistance Act of 1961 from being used to (1) pay for the performance of abortions as a method of family planning or to motivate or coerce any person to practice abortions; (2) pay for the performance of involuntary sterilization as a method of family planning or to coerce or provide financial incentives for any person to undergo sterilization; (3) fund any biomedical research related to methods of, or the performance of, abortions or involuntary sterilization as a means of family planning; or (4) be obligated or expended for any country or organization if the President certifies that such use would violate these prohibitions.

This section requires funds appropriated under titles III through V to be made available at not less than the amounts specified in tables in the explanatory statement described in section 4 (in the matter preceding division A of this consolidated Act), which serve as the allocations transmitted to Congress in the report required by section 653(a) of the Foreign Assistance Act of 1961 (i.e., the annual foreign assistance allocations report by country and international organization). (Secretary of State may deviate up to 10% below such amounts, subject to prior consultation and reporting to the Committees on Appropriations if exceeding 10% up to 50% due to exigent events or national security circumstances; deviations permitted only after submission of the section 653(a) report.) It specifies exceptions, including (1) no application to expired funds or minimum funding requirements, (2) no deviations for the Global Health Programs table, and (3) a 5% deviation limit (without exceeding provisos) for Global Programs in the National Security Investment Programs table. It further requires the Secretary of State to submit the FY2025 section 653(a) report within 45 days of enactment—including program, project, and activity-level details for congressionally designated amounts carried forward from division F of P.L. 118-47 and division A of P.L. 119-4—and to consult with the Committees on Appropriations within 30 days on the report's structure.

This section prohibits the use of funds appropriated by the Act to make any pledge for future-year funding for multilateral or bilateral programs funded in titles III through VI unless the pledge meets requirements specified in House Report 119–217.

This section prohibits the obligation of funds appropriated under titles III through VI of this Act for assistance to any foreign government that provides lethal military equipment to a country the Secretary of State has determined supports international terrorism under section 1754(c) of the Export Control Reform Act of 2018 (50 U.S.C. 4813(c)), with respect to equipment provided under contracts entered into after October 1, 1997; such prohibition terminates 12 months after the foreign government ceases providing such equipment. The President may furnish such restricted assistance if determined to be important to the U.S. national interest and must submit a report to the Appropriations Committees detailing the assistance, estimated dollar amount, and justification. Separately, this section prohibits such funds, including from prior appropriations acts for the Department of State, foreign operations, and related programs, for bilateral assistance to any foreign government the President determines (1) grants sanctuary from prosecution to individuals or groups that have committed an act of international terrorism, (2) otherwise supports international terrorism, or (3) is controlled by an organization designated as a foreign terrorist organization under INA §219 (8 U.S.C. 1189); the President may waive this prohibition for national security or humanitarian reasons, with publication in the Federal Register and notification to the Appropriations Committees at least 15 days prior (including justification).

This section waives prior authorization requirements for foreign assistance appropriations under 22 U.S.C. 2412(a)—which prohibits obligation or expenditure of such funds unless previously authorized by law or in excess of prescribed amounts—and under 22 U.S.C. 2680, 22 U.S.C. 6212, and 50 U.S.C. 3094(a)(1), permitting obligation and expenditure of funds appropriated by this Act except for Trade and Development Agency funds.

This section defines "program, project, and activity" for titles II through VI of the Act at the appropriations account level, including all funding directives, ceilings, and limitations in appropriations and authorizations Acts. For the National Security Investment Programs, International Narcotics Control and Law Enforcement, and Foreign Military Financing Program accounts, the definition also encompasses country-, regional-, and central program-level funding within each account, either (1) as justified to Congress or (2) as allocated by the executive branch pursuant to the report required by section 653(a) of the Foreign Assistance Act of 1961 or as modified under section 7019 of this Act.

This section clarifies that provisions of this or any other Act—including prior Acts authorizing or appropriating funds for the Department of State, foreign operations, and related programs—do not prohibit activities authorized by or conducted under the Peace Corps Act, Inter-American Foundation Act, or African Development Foundation Act unless expressly provided otherwise. Prior to conducting such activities in a country for which assistance is prohibited, the relevant agency must consult with the Committees on Appropriations and report to such committees within 15 days of taking action.

This section prohibits the obligation or expenditure of funds appropriated under titles III through VI of the Act or made available to the Export-Import Bank (EXIM) and the United States International Development Finance Corporation (DFC) for financing loans, assistance, or financial commitments to establish or expand foreign production of any commodity for export if the commodity is likely in surplus on world markets when the capacity becomes operative and the assistance causes substantial injury to U.S. producers of the same, similar, or competing commodity. It exempts EXIM activities if its Board of Directors determines U.S. industry and employment benefits outweigh injury (with notification to Appropriations Committees) and activities in certain least-developed countries or countries recovering from widespread conflict, humanitarian crisis, or complex emergency. This section further prohibits chapter 1 of part I of the Foreign Assistance Act funds from supporting testing, breeding feasibility studies, variety improvement, consultancies, publications, conferences, or training to promote foreign production of agricultural commodities competing with U.S. exports, with parallel exceptions for food security activities in developing countries, U.S.-benefiting research, least-developed countries, and countries recovering from conflict or crisis. This section directs the Secretary of the Treasury to instruct U.S. executive directors at each international financial institution to oppose assistance, using Act funds, for production or extraction of any surplus commodity for export that injures U.S. producers.

This section requires separate accounts for local currencies generated from U.S. assistance agreements under chapters 1 and 10 of part I or chapter 4 of part II of the Foreign Assistance Act of 1961 (i.e., development assistance programs, population programs, and the Economic Support Fund). Local currencies must be deposited in such accounts, used only for agreed purposes including project and sector assistance, debt and deficit financing, or U.S. administrative costs, with Department of State monitoring and accountability; upon program termination, unencumbered balances are disposed of as agreed by the U.S. and recipient governments. This section further requires countries receiving cash transfer or nonproject sector assistance under the same chapters to maintain funds in separate accounts without commingling, notwithstanding inconsistent laws. The President must notify the Appropriations Committees at least 15 days prior to obligating such funds, describing their use and U.S. interests served (including economic policy reforms), with exemptions available through regular notification procedures.

This section exempts assistance for programs of nongovernmental organizations—from funds appropriated for chapters 1, 10, 11, and 12 of part I and chapter 4 of part II of the Foreign Assistance Act of 1961, the FREEDOM Support Act (P.L. 102-511), and the Support for East European Democracy (SEED) Act of 1989 (P.L. 101-179)—and assistance under the Food for Peace Act (P.L. 83-480) during FY2026 from country-specific restrictions contained in this or any other Act, subject to prior notification to the Committees on Appropriations describing the program, assistance, and rationale. The section does not alter existing statutory prohibitions against abortion or involuntary sterilizations and does not apply to restrictions under section 620A of the Foreign Assistance Act of 1961 (prohibiting assistance to countries that support international terrorism) or section 116 of such Act (prohibiting assistance to governments that violate internationally recognized human rights).

This section directs the Secretary of State, consistent with the Championing American Business Through Diplomacy Act of 2019, to prioritize Diplomatic Programs funds—reflected in Mission and Bureau Resource Requests—for Chiefs of Mission to foster commercial relations and safeguard U.S. economic interests abroad; requires annual assessment of training needs in economic and commercial diplomacy to ensure adequate offerings; and (1) directs Chiefs of Mission to advance U.S. business interests in Integrated Country Strategies and Mission Resource Requests for countries receiving bilateral assistance, and (2) provides not less than $5 million from National Security Investment Programs funds to enhance State-Commerce coordination on national and economic security interests (subject to concurrence of specified Commerce officials, prohibition on subsidizing or replicating U.S. Foreign Commercial Service activities or funding U.S.-based programs, prior consultation with, and regular notifications to, the Committees on Appropriations).

This section directs the Secretary of the Treasury to instruct the U.S. executive director of each international financial institution to (1) encourage the institution to conduct independent evaluations of at least 35% of loans, grants, programs, and significant analytical non-lending activities; (2) oppose loans, grants, policies, or strategies with social or environmental safeguards providing less protection than World Bank safeguards in effect on September 30, 2015, or lacking accountability and transparency (including beneficial ownership information for extractive industries), best practices for environmental conservation and Indigenous consent, prohibitions on forced displacement or human rights violations, and restrictions on partnerships with armed forces; (3) promote human rights due diligence; (4) include improvements in borrowing countries' anti-fraud and anti-corruption capacity; (5) encourage collection, verification, and publication of beneficial ownership information for non-public corporations or LLCs receiving funds; (6) implement whistleblower protections meeting or exceeding U.S. best practices; and (7) support grievance mechanisms for employee misconduct meeting or exceeding U.S. best practices. The section further prohibits funds appropriated under title V from being paid to any such institution if the U.S. executive director receives total compensation exceeding the Level IV Executive Schedule rate under 5 U.S.C. 5315 or the alternate exceeds the Level V rate under 5 U.S.C. 5316, and prohibits such funds from supporting new capital increases absent a presidential budget request and Treasury report to specified congressional committees.

This section makes available not less than $155 million from funds appropriated under “National Security Investment Programs” for the Economic Resilience Initiative to enhance the economic security and stability of the United States and partner countries, including through efforts to counter economic coercion, subject to consultation with and regular notification procedures of the Appropriations Committees. Such funds shall support (1) strategic infrastructure investments administered by the Secretary of State in consultation with other relevant federal agencies; (2) activities to enhance critical mineral supply chain security; and (3) the Cyberspace, Digital Connectivity, and Related Technologies Fund in accordance with chapter 10 of part II of the Foreign Assistance Act of 1961 (with authority under section 592(f) of such Act applicable and funds available for the Digital Connectivity and Cybersecurity Partnership consistent with section 6306 of the Department of State Authorization Act of 2023). Those funds may be transferred to and merged with funds appropriated to the Export-Import Bank of the United States under “Program Account,” the U.S. International Development Finance Corporation under “Corporate Capital Account,” and the Trade and Development Agency, in addition to other transfer authorities and subject to regular notification procedures. This section makes available not less than $185.25 million from funds appropriated under title III for energy development and security programs for countries globally through approaches consistent with section 3 of the Electrify Africa Act (P.L. 114-121), to improve energy access, productivity, and self-reliance, including to counter the influence of the People’s Republic of China and increase U.S. economic competitiveness in the energy sector. This section applies section 7030(c) of division F of P.L. 118-47 during fiscal year 2026.

This section limits direct government-to-government assistance to funds that meet requirements of the FY2019 SFOPS act (i.e., vetting, monitoring, and accountability measures) and demonstrable anti-corruption steps by the recipient government; requires prior consultation with and notification to the Appropriations Committees for assistance exceeding $2,500,000 or involving cash transfers, budget support, or payments to individuals; directs suspension of such assistance upon credible evidence of material misuse unless continuation is in the U.S. national interest or misuse is addressed; requires submission to the Appropriations Committees of planned assistance amounts by country with the FY2027 congressional budget justification; and prohibits use of funds by recipient governments for debt service payments to international financial institutions or China. This section directs the Secretary of State to update minimum requirements of fiscal transparency for governments receiving assistance (per FY2014 SFOPS act standards); make public determinations of significant progress or no progress within 180 days of enactment via an annual Fiscal Transparency Report; and allocate not less than $5 million from National Security Investment Programs to assist such governments and civil society in improving budget transparency. This section declares ineligible for U.S. entry foreign government officials and immediate family members credibly involved in significant corruption or gross human rights violations (including wrongful detention of U.S. mission staff or citizens); requires referral to Treasury's Office of Foreign Assets Control for potential sanctions and public or private designation of such individuals; provides exceptions for U.S. law enforcement objectives or UN Headquarters Agreement obligations and a waiver for compelling national interests; and requires reports to specified congressional committees every 90 days through September 30, 2027, on ineligible individuals.

This section provides $2,175,000,000 for democracy programs—defined as programs supporting good governance, credible elections, freedom of expression, association, assembly, and religion, human rights, labor rights, independent media, and the rule of law—from funds appropriated under the headings "National Security Investment Programs," "Democracy Fund," and "International Narcotics Control and Law Enforcement." The section (1) makes such funds and funds under the "National Endowment for Democracy" heading available notwithstanding any other provision of law or National Endowment for Democracy (NED) regulation, with NED funds available pursuant to the National Endowment for Democracy Act including for beneficiary selection; (2) prohibits prior approval by any foreign government of organizations implementing democracy programs, the nature of such assistance, or program participants; (3) bars requirements to disclose implementing partner names in bilateral agreements with undemocratic countries or those that have harassed, threatened, or attacked such programs, and directs the Secretary of State to amend existing agreements accordingly; and (4) makes funds under "National Security Investment Programs" and "Democracy Fund" available to protect threatened, harassed, or attacked civil society activists and journalists.

This section makes funds appropriated under specified accounts available for international religious freedom activities. Specifically, it (1) directs funds under Diplomatic Programs for the Office of International Religious Freedom at the Department of State; (2) requires not less than $40 million from National Security Investment Programs and Democracy Fund for such programs, under the responsibility of the Ambassador-at-Large for International Religious Freedom (prioritized for countries designated as countries of particular concern (CPCs) for religious freedom under 22 U.S.C. 6442(b)(1)(A)(ii), i.e., those whose governments have engaged in or tolerated particularly severe violations); (3) directs funds under International Humanitarian Assistance for aid to vulnerable and persecuted ethnic and religious minorities, including State Department-designated genocide victims and groups suffering crimes against humanity or ethnic cleansing; and (4) permits funds under National Security Investment Programs to be used notwithstanding other law for assistance to ethnic and religious minorities in Iraq and Syria.

This section provides special authorities, funding directives, and extensions for Department of State, foreign operations, and related programs in FY2026 as follows: (1) permits funds for victims of war, displaced children, displaced Burmese, and anti-trafficking assistance to be used notwithstanding other provisions of law; (2) directs not less than $15 million from National Security Investment Programs and International Narcotics Control and Law Enforcement accounts for forensic assistance to combat human trafficking and identify victims of war crimes, crimes against humanity, and genocide (in addition to other available funds); (3) authorizes National Security Investment Programs funds as contributions to genocide memorial sites, subject to Appropriations Committees notification; (4) prohibits use of funds to modify the Exchange Visitor Program except through Administrative Procedure Act rulemaking, after consultation with and notification to Appropriations Committees on public diplomacy and economic impacts (with consultation required at least 30 days before Federal Register publication); (5) makes Diplomatic Programs funds (excluding emergencies) available for payments under 22 U.S.C. 2680b(i)(2), subject to prior consultation; (6) continues a program coordination proviso from the FY2022 act; (7) requires consultation with Appropriations Committees before initiating or significantly changing partner vetting programs and authorizes restricting, terminating, or canceling related awards; (8) directs withholding title III assistance from central governments of countries not complying with the Hague Convention on International Child Abductions, with a report to Appropriations Committees within 15 days; (9) authorizes the President to use up to $125 million under Foreign Assistance Act section 451 contingencies; (10) permits transfer of up to $50 million in expired FY2026 Diplomatic Programs balances to Protection of Foreign Missions and Officials; (11) continues FY2021 impact-on-jobs provisions; (12) extends authorities for critical posts incentives through September 30, 2026; FY2017 transfer of balances; and FY2022 protective services.

This section makes funds available under specified accounts for law enforcement and security assistance programs, notwithstanding certain restrictions, and extends or expands related authorities. **(a) Assistance.** (1) Funds appropriated under titles III and IV for chapter 1 of part I and chapters 4 and 6 of part II of the Foreign Assistance Act of 1961 (FAA) may be used notwithstanding FAA §660 to enhance civilian police effectiveness and accountability through training and technical assistance in human rights, rule of law, anti-corruption, strategic planning, democratic governance, conflict prevention, disaster response, gender-based violence prevention, and community relations. (2) Funds under Peacekeeping Operations (PKO) and Foreign Military Financing Program (FMFP) shall be made available above the prior fiscal year for combat casualty care training and equipment, which the Secretary of State shall offer as a component of any lethal assistance package funded by such accounts (except for countries in conflict with adequate standards, as determined by the Secretary); such training and equipment shall be competitively awarded. (3) The Secretary of State shall offer international humanitarian law training as a component of any lethal assistance package funded by PKO or FMFP (except for NATO members, major non-NATO allies under FAA §517(b), or countries complying with such law), to be competitively awarded. (4) Funds under National Security Investment Programs (NSIP) and International Narcotics Control and Law Enforcement (INCLE) shall be made available notwithstanding FAA §660 to improve foreign prison and detention facility conditions, subject to prior consultation with the Committees on Appropriations and in addition to other funds available for such purpose. (5) Not less than $2,500,000 of funds under Diplomatic Programs shall be made available for the Department of State's Bureau of Political-Military Affairs. **(b) Authorities.** (1) Assistance under FAA §660(b)(6) for reconstituting civilian police authority may support sub-national entities emerging from instability, in addition to national governments. (2) Section 7034(d) of the FY2015 Department of State, Foreign Operations, and Related Programs Appropriations Act continues in effect for FY2026 and applies to NSIP funds for disarmament, demobilization, and reintegration activities. (3) Authority under Arms Export Control Act (AECA) §23(a) may finance commercial leasing (including with option to purchase) of defense articles (excluding Major Defense Equipment other than helicopters and aircraft with civilian applications) for Israel, Egypt, NATO, and major non-NATO allies if the President determines compelling foreign policy or national security reasons, subject to Committees on Appropriations notification. (4) Up to $900,000,000 may be obligated for the AECA Special Defense Acquisition Fund through September 30, 2028, subject to Secretary of State concurrence for transfers. (5) FAA §514(b)(2)(A) is amended by striking [text not specified in provision].

This section makes available not less than $150 million from funds appropriated under the headings “National Security Investment Programs” and “International Narcotics Control and Law Enforcement” for programs to counter the flow of fentanyl, fentanyl precursors, and other synthetic drugs into the United States, in addition to funds otherwise available for such purposes. Such funds support (1) efforts to stop the flow of such drugs and precursors from and through China, Mexico, and other countries; (2) law enforcement cooperation and capacity building to disrupt and dismantle transnational criminal organizations involved in their production and trafficking; (3) implementation of the Fighting Emerging Narcotics Through Additional Nations to Yield Lasting Results Act (part 7 of subtitle C of the James M. Inhofe National Defense Authorization Act for Fiscal Year 2023); and (4) multilateral engagement, including through the Global Coalition to Address Synthetic Drug Threats.

This section prohibits funds appropriated under titles III through VI of the Act from being used to support a Palestinian state unless the Secretary of State certifies to the appropriate congressional committees that (1) the governing entity demonstrates a firm commitment to peaceful coexistence with Israel and is countering terrorism and terrorist financing in the West Bank and Gaza—including by dismantling terrorist infrastructure and cooperating with Israeli and other security organizations—and (2) the Palestinian Authority or governing entity is working with regional countries to pursue a just, lasting, and comprehensive Middle East peace enabling Israel and a Palestinian state to exist with full relations, including termination of belligerency, respect for sovereignty and territorial integrity via demilitarized zones, secure boundaries free from force, freedom of navigation, and a refugee settlement framework. It expresses the sense of Congress that the governing entity should enact a constitution assuring rule of law, an independent judiciary, human rights, and transparent governance. The President may waive the prohibition if vital to U.S. national security interests, and the restriction does not apply to assistance reforming the Palestinian Authority or governing entity to meet these requirements, consistent with section 7040 of the Act.

This section prohibits the use of funds appropriated or otherwise made available by this Act to provide any assistance—including equipment, technical support, consulting services, or other forms—to the Palestinian Broadcasting Corporation.

This section establishes oversight, vetting, prohibition, audit, and notification requirements for fiscal year 2026 funds appropriated under the “National Security Investment Programs” heading for the bilateral West Bank and Gaza Program, as follows: (1) requires the Secretary of State to certify to the Appropriations Committees, 30 days prior to initial obligation, that procedures ensure Comptroller General access to financial information for program review; (2) requires vetting prior to obligation to prevent assistance to individuals, entities, or educational institutions involved in or advocating terrorist activity, with termination procedures for violators; (3) prohibits funds for recognizing acts of terrorism or naming West Bank or Gaza educational institutions after individuals determined to have committed terrorism, and bars security assistance until a report to the Committees on benchmarks, Palestinian compliance, and steps to end torture by Palestinian security forces; (4) requires the Secretary to ensure annual audits of contractors and grantees, with up to $1,400,000 for the Department of State Office of Inspector General for such activities (in addition to other available funds); (5) directs the Comptroller General to audit and investigate FY2026 funds for compliance and program uses; and (6) subjects funds to regular Appropriations Committee notification procedures.

This section prohibits funds appropriated by this Act under chapter 4 of part II of the Foreign Assistance Act of 1961 (i.e., Economic Support Fund) from being obligated or expended for the Palestinian Authority (PA), subject to a presidential waiver certified in writing as important to U.S. national security interests. Waivers are effective for no more than six months at a time and expire no later than 12 months after enactment of this Act. Waiver exercise requires (1) a presidential report to the Appropriations Committees detailing the justification, fund uses, accounting procedures, and PA steps to arrest terrorists, confiscate weapons, and dismantle terrorist infrastructure; and (2) a precursory Secretary of State certification and report confirming the PA's single treasury account for all financing (with no parallel mechanisms), single civil service roster and payroll, efforts to counter anti-Israel incitement, and support for peace, coexistence, and security cooperation with Israel. This section further prohibits funds under titles III through VI of this Act for (1) PA salaries for personnel in Gaza; (2) assistance to Hamas, Hamas-controlled entities, Hamas power-sharing governments, or governments resulting from Hamas agreements with undue Hamas influence; or (3) the Palestine Liberation Organization. Assistance to qualifying power-sharing governments is permitted upon presidential certification of compliance with specified principles under section 620K(b)(1)(A) and (B) of the Foreign Assistance Act of 1961 (i.e., recognition of Israel's right to exist, renunciation of terrorism, acceptance of prior agreements, and no hostilities toward Israel or U.S.), followed by Secretary of State reports within 120 days and quarterly thereafter on continued compliance, assistance details, and accounting. The President may exercise section 620K(e) waiver authority with respect to these prohibitions.

This section specifies minimum funding levels and conditions for assistance to Egypt, Iran-related programs, and Israel. **(a) Egypt**—Directs not less than $1,425,000,000 in assistance for Egypt, of which not less than $125,000,000 is from funds under the heading “National Security Investment Programs” ($40,000,000 of which for higher education programs including $15,000,000 for scholarships for low-income Egyptian students at accredited Egyptian institutions) for democracy programs and Sinai development, and not less than $1,300,000,000 ($1,375,000,000 total with additional funds) is from funds under the heading “Foreign Military Financing Program” ($1,300,000,000 available until September 30, 2027). Makes assistance available notwithstanding most other restrictions (except this subsection and section 620M of the Foreign Assistance Act) only upon certification that the Egyptian government is sustaining its strategic relationship with the United States and meeting its obligations under the 1979 Egypt-Israel Peace Treaty; withholds $320,000,000 until certification of compliance with requirements in the explanatory statement, waivable for counterterrorism, border security, nonproliferation, or other national security needs. **(b) Iran**—Directs funds under the headings “Diplomatic Programs,” “National Security Investment Programs,” and “Nonproliferation, Anti-terrorism, Demining and Related Programs” for efforts to prevent Iran from obtaining a nuclear weapon, respond to UN Security Council violations or nuclear advances, enforce sanctions related to nuclear development, terrorism, human rights, and proliferation, and support democracy programs for the Iranian people. Requires a semi-annual report on Iran’s nuclear program pursuant to the Iran Nuclear Agreement Review Act and, within 180 days of enactment, a report on U.S. sanctions status, reimposition, and impacts; prohibits funds from implementing or renewing the Joint Comprehensive Plan of Action in contravention of that Act, providing to Iran-sanctioned entities, or revoking the Islamic Revolutionary Guard Corps’ Foreign Terrorist Organization designation. **(c) Israel**—Directs not less than $3,300,000,000 from funds under the heading “Foreign Military Financing Program” for grants only for Israel, to be disbursed within 30 days of enactment.

This section provides assistance directives for several African countries and regions using funds appropriated under titles III and IV of the act. **(a) Central African Republic** Permits funds appropriated under the heading “National Security Investment Programs” for a contribution to the Special Criminal Court. **(b) Countries of the African Great Lakes Region** (1) Makes available not less than $60 million—additional to bilateral assistance for the Democratic Republic of the Congo (DRC) and Republic of Rwanda—to support the June 27, 2025, Peace Agreement between the DRC and Rwanda and the Regional Economic Integration Framework, including cross-border security, education, east-west economic linkages, health security in Virunga National Park and adjoining parks in Rwanda, and facilitation of regional economic integration and investment with Burundi and Uganda; prioritizes U.S. national security and economic interests such as mining and natural resources; and requires consultation with, and regular notifications to, the Committees on Appropriations and compliance with specified explanatory statement requirements. (2) Makes available bilateral assistance for the DRC for agriculture, global health, law enforcement, humanitarian assistance, and programs addressing violence against women and girls, including in eastern DRC. (3) Makes available bilateral assistance for Rwanda for maternal and child health, malaria programs, and Rwanda’s education reform efforts. (4) Restricts International Military Education and Training (IMET) funds for central governments to Expanded IMET and professional military education until the Secretary of State certifies and reports to the Committees on Appropriations that such government is not facilitating or participating in destabilizing activities in a neighboring country, including aiding armed groups. **(c) Counter Illicit Armed Groups** Makes available funds for programs in areas affected by the Lord’s Resistance Army or other illicit armed groups in eastern DRC and Central African Republic, including to improve physical access, telecommunications infrastructure, early-warning mechanisms, and disarmament, demobilization, and reintegration of former combatants, especially child soldiers. **(d) Ethiopia** Directs assistance for Ethiopia to support political dialogue; civil society and human rights protection; investigations and prosecutions of gross human rights violations; unimpeded humanitarian access and monitoring; and restoration of basic services in conflict-impacted areas. **(e) Nigeria** (1) Withholds 50% of assistance for Nigeria’s central government until the Secretary of State certifies to the Committees on Appropriations that the government is taking effective steps against violence, prioritizing victim support including for internally displaced persons, facilitating safe return and reconstruction of affected communities, and allocating sufficient resources for such measures. (2) Requires assistance for Nigeria to be provided on a cost-matching basis to the maximum extent practicable and prioritized for atrocities prevention including early-warning systems; advancing religious freedom; investigations and prosecutions of violence by Fulani militia, jihadist terror groups, and criminal gangs; improving police and security force effectiveness and accountability for civilian protection; humanitarian assistance delivery; basic services restoration including through faith-based and local organizations; and demobilization,

This section makes available not less than $121 million from funds appropriated under the heading “National Security Investment Programs” for assistance for Burma for purposes specified in section 5575 of the Burma Act of 2022 and section 7043(a) of the FY2023 Department of State, Foreign Operations, and Related Programs Appropriations Act (division K, P.L. 117-328), applying the authorities, limitations, and conditions of the latter except for minimum funding requirements and paragraph (1)(B); defines “non-lethal assistance” to include specified equipment and training; and requires not less than the following amounts for specified programs—(1) $75 million for assistance programs, including in Thailand and India and cross-border; (2) $10 million for governance and federalism; (3) $7 million for atrocities prevention and accountability; (4) $1 million for accountability and justice for crimes against the Rohingya; (5) $25 million for non-lethal assistance; (6) $1.5 million for current and former political prisoners; and (7) $1.5 million for deserter programs from the military junta and allies, subject to consultation with the appropriate congressional committees. This section also (1) makes available not less than $1.8 billion from funds appropriated under titles III and IV to support implementation of the Indo-Pacific Strategy; (2) makes available not less than $400 million from funds under the headings “National Security Investment Programs,” “International Narcotics Control and Law Enforcement,” “Nonproliferation, Anti-terrorism, Demining and Related Programs,” and “Foreign Military Financing Program” for a Countering PRC Influence Fund, subject to prior consultation with the Committees on Appropriations, in addition to other funds for such purposes, with up to 10% held in reserve, Foreign Military Financing Program funds available until September 30, 2027, and specified transfer authority; (3) prohibits funds from being used for projects or activities directly supporting or promoting the Belt and Road Initiative, PRC dual-use infrastructure, or PRC-developed technology (including biotechnology, digital, telecommunications, and cyber) unless determined not to adversely impact U.S. national security; (4) prohibits funds from being used to create, procure, or display maps inaccurately depicting Taiwan’s territory and administered islands; and (5) deobligates $50 million from grant balances in the Foreign Military Sales Trust Fund (Treasury Appropriations Fund Symbol 97-11 X 8242, appropriated prior to FY2016 and not applied to active cases) for assistance for Indo-Pacific countries and the Countering PRC Influence Fund under the same authorities and conditions.

This section prohibits the use of funds appropriated by this Act or prior Acts for Department of State, foreign operations, and related programs from being made available for assistance to the Taliban in Afghanistan. It withholds $33 million of funds appropriated under titles III and IV for assistance to Pakistan until the Secretary of State reports to the Committees on Appropriations that Dr. Shakil Afridi has been released from prison and cleared of all charges relating to the assistance he provided to the United States in locating Osama bin Laden.

This section prioritizes funds appropriated under titles III and IV for Latin America and the Caribbean for programs described in the explanatory statement accompanying the Act. **Central America.** Funds under titles III and IV are made available for assistance to Central American countries, including Panama and Costa Rica, to (1) combat corruption and impunity, including with offices of Attorneys General; (2) reduce violence against women and girls; and (3) support locally-led development in El Salvador, Guatemala, and Honduras. Of funds under "National Security Investment Programs" and title IV for the central governments of those three countries, 50% may be obligated only after the Secretary of State certifies to the Committees on Appropriations that each government is meeting 10 specified conditions, including combating corruption, implementing rule-of-law reforms, protecting human rights defenders and media independence, securing borders to stem migration, providing accountable law enforcement, reducing violence against women and girls, promoting economic opportunity, countering drug and human trafficking, facilitating migrant repatriation, and improving the business environment. Such limitation does not apply to funds for judicial entities combating corruption, human rights programs, women's economic empowerment, violence prevention against women and girls, humanitarian assistance, or food security; and no funds under "Foreign Military Financing Program" may be provided to El Salvador, Guatemala, or Honduras except for humanitarian assistance and disaster response. **Colombia.** Prior to initial obligation of assistance funds, the Secretary of State must submit specified reports to the Committees on Appropriations. Of funds under "International Narcotics Control and Law Enforcement" for Colombia, 25% may be obligated only after certification that the government has reduced coca cultivation, production, and drug trafficking; cooperated on joint counternarcotics operations; and maintained extradition cooperation with the United States in the prior 12 months. Of funds under "Foreign Military Financing Program" for Colombia, 20% may be obligated only after certification that specified human rights requirements in the explanatory statement have been met. These limitations do not apply to funds for aviation instruction and maintenance or maritime and riverine security programs. Aircraft supported by such funds and prior appropriations are authorized (text incomplete).

This section addresses assistance for Europe and Eurasia as follows: (1) exempts specified activities (e.g., democracy and non-proliferation assistance, Trade and Development Agency programs, U.S. and Foreign Commercial Service activities, U.S. International Development Finance Corporation assistance, Export-Import Bank financing, and humanitarian assistance) from the restrictions of Section 907 of the FREEDOM Support Act (i.e., prohibition on assistance to the government of Azerbaijan absent progress on Nagorno-Karabakh); (2) prohibits funds for governments of former Soviet independent states that violate other such states' territorial integrity or sovereignty (as per the Helsinki Final Act), unless the President determines it is in the U.S. national security interest (with prior consultation with Appropriations Committees); (3) continues limitations on assistance for Turkey from section 7046(c) of the FY2024 Department of State, Foreign Operations, and Related Programs Appropriations Act through FY2026; (4) continues requirements from section 7046(d) of that FY2024 act through FY2026; and (5) earmarks not less than $500 million from funds appropriated under the heading "National Security Investment Programs" (i.e., funds available for countries covered by the FREEDOM Support Act and SEED Act, including East European countries such as Albania, Bulgaria, Estonia, Latvia, Lithuania, Poland, Romania, Hungary, the former Czech and Slovak Federal Republic, and former Yugoslav states) for assistance and related programs for such countries through FY2026, notwithstanding other law except section 7047, and permits funds under that heading and "International Narcotics Control and Law Enforcement" for multilateral initiatives to counter hybrid threats.

This section prohibits assistance from funds appropriated by this Act to the central government of the Russian Federation; restricts such assistance to governments determined to support Russia's annexation of Crimea or other Ukrainian territory or to recognize Russia's occupation of Georgia's Abkhazia and Tskhinvali Region/South Ossetia, subject to national interest waivers reported to the appropriations committees; limits funds for activities recognizing such annexations or occupations or involving Russian entities; directs the Secretary of the Treasury to oppose assistance from international financial institutions violating Ukraine's or Georgia's territorial integrity; and directs not less than $300 million from funds appropriated by this Act and prior acts under the headings "National Security Investment Programs," "International Narcotics Control and Law Enforcement," "International Military Education and Training," and "Foreign Military Financing Program" for the Countering Russian Influence Fund (CRIF), authorized under 22 U.S.C. 9543. (As background, CRIF supports cybersecurity for critical infrastructure and elections, anti-corruption efforts, humanitarian responses, civil society capacity, and counter-propaganda in vulnerable NATO/EU members and enlargement countries (e.g., Ukraine, Georgia).) Funds under this subsection are available notwithstanding CRIF's prior country limitations and may be used for programs enhancing law enforcement and security forces in Europe, Eurasia, and Central Asia and strengthening security cooperation with the United States and NATO, with Foreign Military Financing Program funds available through September 30, 2027.

This section restricts funds appropriated by this Act for contributions to the United Nations (UN) and other international organizations, as follows: (1) requires the Secretary of State, when considering bilateral assistance for foreign governments, to review their UN voting practices in relation to U.S. strategic interests and support for Taiwan's participation as an observer in UN activities, and to consult with the U.S. Permanent Representative to the UN prior to submitting the annual foreign aid report required under section 653(a) of the Foreign Assistance Act of 1961; (2) withholds 10 percent of funds under title I and "International Organizations and Programs" in title V until the Secretary determines and reports that the UN entity is posting public audits with U.S. access, enforcing U.S.-level whistleblower protections (including against retaliation, burdens of proof, statutes of limitation, independent adjudication, and remedies), restricting first- and business-class travel, combating anti-Israel bias, notifying donors of fund diversions, and vetting staff for terrorism affiliations; (3) prohibits funds for U.S. delegations to any UN specialized agency, body, or commission chaired by a country determined to support international terrorism under specified laws (including section 620A of the Foreign Assistance Act of 1961, section 40 of the Arms Export Control Act, and section 1754(c) of the Export Control Reform Act of 2018), or for contributions to such chaired UN entities, subject to a national interest waiver; and (4) withholds funds for the UN Human Rights Council (UNHRC) unless the Secretary determines and reports that U.S. participation is important to the national interest and the UNHRC is taking significant steps to remove Israel as a permanent agenda item and ensure membership election integrity (including a reform timeline), withholds the U.S. proportionate share of UN Regular Budget funding for the UNHRC until such determination, allows reprogramming if undeterminable, and requires a report by September 30, 2026, on UNHRC resolutions and reform steps.

This section authorizes the President to direct a drawdown of up to $30 million in commodities and services under section 552(c) of the Foreign Assistance Act of 1961 (i.e., the President's emergency drawdown authority for foreign assistance) for the United Nations War Crimes Tribunal established for the former Yugoslavia or other UN Security Council-authorized tribunals or commissions addressing genocide or violations of international humanitarian law, if the President determines it will contribute to a just resolution of such charges. The section waives the ceiling limitation in section 552(c)(2), substitutes this determination for any otherwise required under section 552(c), and makes funds available subject to notification procedures of the Committees on Appropriations.

This section makes available not less than $78,375,000 for programs to promote Internet freedom globally (i.e., initiatives to counter internet censorship, support secure digital communication, and advance digital rights abroad), consistent with section 9707 of the Department of State Authorization Act of 2022.

This section prohibits the use of any funds appropriated by this Act to support or justify torture and other cruel, inhuman, or degrading treatment or punishment by any official or contract employee of the U.S. government. It also makes funds appropriated under titles III and IV available, notwithstanding the general prohibition on foreign police assistance in section 660 of the Foreign Assistance Act of 1961, for assistance to eliminate such treatment by foreign police, military, or other security forces in countries receiving assistance under this Act.

This section authorizes the transfer and use of aircraft procured with funds appropriated under specified Department of State headings (i.e., Diplomatic Programs, International Narcotics Control and Law Enforcement, Andean Counterdrug Initiative, and Andean Counterdrug Programs) for any other program or region, notwithstanding other laws, provided the Secretary of State determines the aircraft are excess to programmatic needs in the designated country or region and notifies the Appropriations Committees following prior consultation. It requires coordination of such aircraft—limited to those primarily for personnel transport—under the authority of the relevant Chief of Mission, including for transport of federal and non-federal personnel supporting State programs on a reimbursable or non-reimbursable basis and official travel by other agencies on a reimbursable or space-available basis without reimbursement; receipts are credited to the Department's Working Capital Fund for aircraft-related expenses. It further directs that recipient countries bear aircraft operations and maintenance costs, including fuel, to the maximum extent practicable.

This section applies to this Act the restrictions of section 7055 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2010 (division F of P.L. 111-117)—which generally prohibit using appropriated funds to pay parking fines or real property taxes owed by foreign governments to U.S. federal, state, or local jurisdictions (with exceptions, reporting requirements, and waiver authority)—by substituting September 30, 2025, for September 30, 2009, in subsection (f)(2)(B).

This section applies to this act the terms and conditions of sections 7086(b)(1) and (2) and 7090(a) of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2010 (Public Law 111-117, division F), relating to the International Monetary Fund (IMF). It further directs the Secretary of the Treasury to instruct the U.S. Executive Director of the IMF to seek to ensure that any IMF loan is repaid before other private or multilateral creditors. (Thus, this prioritizes IMF claims in borrower countries' debt repayment schedules.)

This section prohibits the use of funds appropriated by the Act, except those under the headings "National Security Investment Programs," "International Humanitarian Assistance," "International Narcotics Control and Law Enforcement," "United States Emergency Refugee and Migration Assistance Fund," and "Nonproliferation, Anti-terrorism, Demining and Related Assistance," to provide assistance to the central government of a country that has notified the Department of State of its refusal to extradite to the United States any individual indicted for a criminal offense punishable by life imprisonment without parole or for killing a law enforcement officer, as specified in a U.S. extradition request. The prohibition applies only to countries with which the United States maintains diplomatic relations and an extradition treaty that the government is violating. The Secretary of State may waive the prohibition on a case-by-case basis upon certification to the Appropriations Committees that it is important to the U.S. national interest.

This section prohibits the obligation of funds made available under titles III through VI for Enterprise Funds unless the appropriate congressional committees are notified at least 15 days in advance in accordance with requirements enumerated in the joint explanatory statement described in section 4 (in the matter preceding division A of this Act). The section further directs the President, prior to (1) distributing assets resulting from the liquidation, dissolution, or winding up of an Enterprise Fund or (2) transitioning to or operating any private equity fund or other parallel investment fund under an existing Enterprise Fund, to submit to the appropriate congressional committees a plan for such distribution or transition.

This section provides $32,500,000 for the United Nations Population Fund (UNFPA) for FY2026 from funds appropriated under the International Organizations and Programs heading, subject to the following: (1) prohibition on UNFPA using such funds for a country program in the People's Republic of China; (2) conditions that UNFPA maintain the funds in a separate account without commingling and not fund abortions; (3) a report to the Committees on Appropriations from the Secretary of State, not later than four months after enactment, on the amount UNFPA budgets for a China country program in the relevant year, with dollar-for-dollar withholding of that amount from U.S. funds available for obligation after March 1 if applicable; and (4) transfer of any funds not made available to UNFPA to the Global Health Programs account for family planning, maternal, and reproductive health activities, subject to regular notification procedures.

This section waives certain statutory restrictions on funds appropriated by titles III and IV for bilateral child survival activities and disease programs, including HIV/AIDS research, prevention, treatment, and control; and directs not less than $575 million under title III for family planning/reproductive health, including in areas where population growth threatens biodiversity or endangered species. This section directs funds under Global Health Programs (GHP) for global health security to prevent, detect, and respond to infectious disease outbreaks (including zoonotic diseases), subject to consultation with the Committees on Appropriations within 60 days of enactment; authorizes up to $200 million from GHP, National Security Investment Programs, International Humanitarian Assistance, Democracy Fund, and Millennium Challenge Corporation accounts to combat severe international outbreaks or Public Health Emergencies of International Concern, with transfer authority; makes up to $20 million under GHP available for the Emergency Reserve Fund (with modified terms substituting International Humanitarian Assistance for International Disaster Assistance and Secretary of State for USAID Administrator); and requires prior consultation and regular notifications for most such funds. This section prohibits any funds made available by the Act from being used for the Wuhan Institute of Virology. This section requires the Secretary of State, within 90 days of enactment, to submit to the appropriate congressional committees a multi-year strategy for transitioning programs under the President's Emergency Plan for AIDS Relief (PEPFAR) to country-led ownership, resulting in reduced U.S. assistance. This section directs not less than $50 million under GHP for a Prevention, Treatment, and Response Initiative for HIV/AIDS, malaria, and other infectious diseases—awarded to eligible public and private entities (including product development partnerships), in coordination with other donors, and supporting the September 2025 America First Global Health Strategy—subject to consultation with the Committees on Appropriations and in addition to other funds for such purposes.

This section makes funds appropriated by this Act available to promote the equality and empowerment of women and girls in U.S. diplomatic and development efforts worldwide by raising their status, increasing economic participation and political opportunities, and protecting their rights. It further: (1) allocates $150 million from title III funds for women's economic empowerment—such as expanding women-owned enterprises, improving property rights and financial access, enhancing women's roles in economic decision-making, and implementing the Women's Entrepreneurship and Economic Empowerment Act of 2018 (P.L. 115-428)—subject to consultation with the Appropriations Committees; (2) provides not less than $37.5 million from title III funds for the Madeleine K. Albright Women's Leadership Program; (3) directs not less than $187.5 million from titles III and IV funds for a multi-year strategy to prevent and respond to gender-based violence (GBV) in conflict and non-conflict settings; requires title III and IV funds for training foreign police, judicial, and military personnel (including peacekeepers) to address GBV and trafficking in persons and to promote women's integration into security forces; and supports efforts against child marriage, rape, and female genital mutilation; and (4) recommends $112.5 million from "National Security Investment Programs" and "International Narcotics Control and Law Enforcement" funds for a multi-year women, peace, and security (WPS) strategy to empower women in conflict prevention, peacebuilding, and reconstruction and to ensure equal relief for women and girls.

This section directs allocation of specified minimum amounts from funds appropriated under title III of the Act for foreign assistance programs in the following sectors: **(a) Basic and higher education.** Not less than $691,500,000 for the Nita M. Lowey Basic Education Fund (including secondary education activities); $152,000,000 for contributions to multilateral education partnerships; and $203,250,000 for higher education programs, of which not less than $50,000,000 for programs pursuant to prior law. **(b) Conservation programs.** Not less than $274,313,000 for biodiversity conservation (including marine conservation, with restrictions on funding industrial-scale extractive activities in intact tropical forests); $89,063,000 to combat wildlife poaching and trafficking (with restrictions on assistance to implicated military units); $12,500,000 for prevention of illegal logging and $12,500,000 to reduce deforestation; and $131,813,000 for land use, management, and protection programs. **(c)–(e) Other programs.** Not less than $13,875,000 from National Security Investment Programs funds for cooperative development programs; such funds also for disability programs (with 5% for management, oversight, and technical support); and not less than $720,000,000 for food security and agricultural development (including $175,000,000 for international agricultural research, of which $72,000,000 for Feed the Future Innovation Labs, and $20,000,000 for private sector engagement).

This section authorizes nongovernmental organizations that are grantees or contractors of the Department of State to place in interest-bearing accounts local currencies accruing from economic assistance provided under title III of the Act and, subject to notification to the Committees on Appropriations, to use any interest earned for the original purpose of the assistance. (Thus, the provision enhances NGO participation in debt-for-development and debt-for-nature exchanges, under which creditor nations forgive developing country debt in exchange for local currency investments in development or conservation projects.)

This section requires departments, agencies, and organizations funded in titles I, II, III, and VI of this Act to submit to the Committees on Appropriations, not later than 45 days after enactment, operating plans detailing uses of FY2026 appropriated or otherwise available funds at the program, project, and activity level—including comparisons to congressional budget justifications, directives, approved levels, or explanatory statement tables—and subjects plans with funding changes to reprogramming requirements under section 7015. It further requires (1) the Secretary of State to submit a spend plan within 180 days after enactment for specified assistance, including for Pacific Islands countries, Colombia, regional security initiatives, and other programs and sections; and (2) the Secretary of the Treasury to submit a spend plan within 90 days after enactment for International Affairs Technical Assistance funds. The section clarifies that such spend plans do not satisfy notification requirements in this Act or under section 634A of the Foreign Assistance Act of 1961 (22 U.S.C. 2394-1) and requires the congressional budget justification for Department of State operations and foreign operations to be submitted concurrent with the President's FY2027 budget request, with appendices provided within 10 calendar days thereafter.

This section prohibits the Department of State and other federal departments, agencies, or organizations funded by this Act from using appropriated funds to implement a reorganization, redesign, or other plan—defined to include (1) expanding, eliminating, consolidating, or downsizing such entities, including bureaus and offices, or transferring their authorities and responsibilities; (2) expanding, eliminating, consolidating, or downsizing the U.S. official presence overseas at diplomatic facilities and other platforms; or (3) expanding or reducing the size of the permanent Civil Service, Foreign Service, eligible family member, and locally employed staff workforce from levels previously justified to the Committees on Appropriations for FY2026—without prior consultation with the appropriate congressional committees and subject to the regular notification procedures of the Committees on Appropriations, including a detailed justification. Prior congressional notifications submitted pursuant to similar provisions in prior-year appropriations Acts satisfy these requirements.

This section addresses multiple Department of State administrative and funding matters, including (1) subjecting funds appropriated for payments to the Working Capital Fund for new service centers to the regular notification procedures of the Committees on Appropriations; (2) requiring the Secretary of State to certify, not later than 45 days after the initial obligation of funds appropriated under titles III and IV of the act for each relevant bureau or office, compliance with financial and grants management policies—considering accounting at the country and program level, risk mitigation, performance measures, activity reviews, and financial reconciliation—and, if unable to certify, to submit a compliance plan and timeline; (3) authorizing, in addition to amounts appropriated under the "Diplomatic Programs" heading, (A) crediting up to $5,000,000 from specified fees to that account and (B) $15,000 derived from Blair House reimbursements, surcharges, and fees; (4) making "Diplomatic Programs" funds available for passenger motor vehicle acquisitions and field examinations of title I programs; (5) authorizing, consistent with restrictions in 22 U.S.C. 2452b limiting Department of State obligations for U.S. pavilions at registered international expositions to expressly appropriated amounts, up to $25,000,000 of "Diplomatic Programs" funds for such participation abroad, including pavilion construction and operation; (6) extending specified notification, justification, and reporting requirements under 22 U.S.C. 2651a(j) to the Committees on Appropriations, including a report not later than 90 days after enactment detailing certification criteria for positions not requiring significant authority, listing special appointments, position numbers, and office costs, with updates every 180 days through September 30, 2027; and (7) making funds under "Diplomatic Programs" and "National Security Investment Programs" available for purposes described in the act's explanatory statement.

This section authorizes up to $170 million of funds appropriated under title III of this Act for part I of the Foreign Assistance Act of 1961 to hire and employ individuals in the United States and overseas on a limited appointment basis under sections 308 and 309 of the Foreign Service Act of 1980 (22 U.S.C. 3948, 3949) (i.e., authority to recall retired career Foreign Service members or reappoint former career members), with such authority expiring on September 30, 2027. It further (1) requires costs of such hires to be charged to the relevant program account, with funds transferable to and merged with title I appropriations; (2) permits title III funds for personnel costs related to disaster response programs (i.e., natural or man-made disasters), subject to regular Appropriations Committee notification procedures; (3) allows the Department of State to except small or small disadvantaged businesses from fair opportunity processes when placing task orders under multiple award indefinite-quantity contracts funded by this Act; and (4) makes title III funds available for personal services agreements under 22 U.S.C. 2669(c).

This section makes available not less than $108 million from funds appropriated under the headings "National Security Investment Programs," "International Narcotics Control and Law Enforcement," "Nonproliferation, Anti-terrorism, Demining and Related Programs," "Peacekeeping Operations," and "Foreign Military Financing Program" for the Prevention and Stabilization Fund (i.e., fund established under the Global Fragility Act of 2019 to prevent conflict and promote stability in fragile states), with funds from the Foreign Military Financing Program remaining available until September 30, 2027. Separately, this section makes available not less than $192.375 million from funds appropriated under title III for natural disaster preparation and mitigation efforts, including in Pacific Islands countries and other high-risk areas, notwithstanding any other provision of law.

This section extends and modifies authorities for funding consular services through FY2026. (1) applies the passport application surcharge authority under section 1(b)(1) of the Passport Act of June 4, 1920 (22 U.S.C. 214(b)(1)) through FY2026 and authorizes its use for the costs of providing consular services (previously, such costs of complying with passport requirements under the Western Hemisphere Travel Initiative); (2) extends authority under section 21009 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act (division B of P.L. 116-136)—which permits use of certain consular fees for repatriation loans and other emergency assistance—to cover FY2020 through FY2026 (from FY2020-FY2021), with such amounts designated as an emergency requirement; (3) authorizes the Secretary of State to transfer discretionary funds and prior-year unobligated balances from the Administration of Foreign Affairs account to the Consular and Border Security Programs account, as needed to sustain consular operations (subject to reporting and excluding emergency-designated funds); and (4) authorizes fees deposited into the Fraud Prevention and Detection Account for FY2026 to be used for the costs of providing consular services, in addition to existing uses.

This section limits funds appropriated by this Act for programs to counter foreign propaganda and disinformation, and related purposes, to solely countering such efforts by foreign state and non-state actors abroad.

This section (1) prohibits the obligation or expenditure of funds appropriated by this Act to fly or display any flag over a Department of State facility other than the United States flag, Foreign Service flag, POW/MIA flag, Hostage and Wrongful Detainee flag pursuant to 36 U.S.C. §904 (designating such flag as the symbol of U.S. commitment to freeing citizens and lawful permanent residents held hostage or wrongfully detained abroad), flags of states/insular areas/District of Columbia at domestic locations, Indian Tribal government flags, official branded flags of U.S. agencies, or sovereign flags of other countries; and (2) authorizes transfers of funds from federal or non-federal entities to the United States Section of the International Boundary and Water Commission, United States and Mexico, to study, design, construct, operate, and maintain water treatment and flood control works and related structures, with such funds to be deposited in the commission’s account and remain available until expended.

This section authorizes the Secretary of the Treasury to subscribe on behalf of the United States to up to an additional 25,128 shares of capital stock in the Inter-American Investment Corporation (IIC), subject to appropriations (the IIC promotes private sector development in Latin America and the Caribbean as an affiliate of the Inter-American Development Bank). The section (1) authorizes a $3,198,552,000 U.S. contribution to the 21st replenishment of the International Development Association (IDA)—which provides concessional financing to the world's poorest countries—subject to obtaining necessary appropriations; (2) directs the Secretary to instruct U.S. executive directors at the World Bank, European Bank for Reconstruction and Development, and other multilateral development banks (MDBs) to advocate for removing prohibitions on financing nuclear energy generation, transmission, and distribution using technologies (including small modular reactors) meeting U.S. or OECD standards and for related capacity-building; (3) directs the Secretary to instruct U.S. governors at the World Bank and other international financial institutions to establish Nuclear Energy Assistance Trust Funds to support such nuclear projects on competitive terms, counter non-OECD export credits, build institutional capacity, and use revenues for these purposes or remit the U.S. share to the Treasury; (4) requires the annual report of the National Advisory Council on International Monetary and Financial Policies to describe related progress for seven years after enactment; and (5) provides that these IDA, nuclear advocacy, trust fund, and reporting provisions sunset 10 years after enactment. The section also directs continuation of the pause on World Bank disbursements and commitments to Burma.

This section establishes the America First Opportunity Fund, making up to $850 million available from appropriations under the headings “National Security Investment Programs,” “International Narcotics Control and Law Enforcement,” “Peacekeeping Operations,” and “Foreign Military Financing Program” to provide assistance responding to crises, engaging strategic partners, and countering adversaries. It further (1) authorizes transfers of funds from the latter three headings made available for the fund to, and merger with, funds under those headings—in addition to other transfer authorities and subject to Appropriations Committee notification procedures; (2) makes Foreign Military Financing Program funds for the fund available until September 30, 2027; and (3) requires the Secretary of State to consult with the Appropriations Committees on fund allocation not later than 30 days prior to initial obligation.

This section permanently rescinds unobligated balances from prior Department of State, foreign operations, and related programs appropriations as follows: (1) $900 million from Consular and Border Security Programs; (2) $25 million from Educational and Cultural Exchange Programs; (3) $63.975 million from Debt Restructuring; (4) $57 million from the Democracy Fund for the Bureau for Democracy, Human Rights, and Governance, U.S. Agency for International Development; (5) $661.25 million from the Millennium Challenge Corporation; (6) $179.306 million from International Narcotics Control and Law Enforcement; and (7) $50 million from Peacekeeping Operations. It prohibits rescinding amounts previously designated by Congress as an emergency requirement pursuant to a concurrent resolution on the budget or section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.