S. 3290 — Financial Services and General Government Appropriations Act, 2026

This section authorizes the transfer of up to 5% of any appropriation to the Internal Revenue Service (IRS) in this Act to any other IRS appropriation, subject to advance approval by the House and Senate Committees on Appropriations, and prohibits transfers into the IRS "Enforcement" appropriation.

This section requires the Internal Revenue Service to maintain an employee training program that includes taxpayers' rights, dealing courteously with taxpayers, cross-cultural relations, ethics, and the impartial application of tax law.

This section authorizes the use of funds appropriated to the Internal Revenue Service (IRS) for improved facilities and increased staffing to enhance the IRS 1-800 taxpayer helpline service. It directs the Commissioner to prioritize such improvements and allocate necessary resources to reduce response times to taxpayer communications, particularly for victims of tax-related crimes.

This section requires the Internal Revenue Service (IRS) to issue confirmation notices for any address change relating to an employer making employment tax payments, with such notices sent to both the former and new addresses. It also directs IRS officers or employees to give special consideration to offers-in-compromise from taxpayers victimized by fraud from a third-party payroll tax preparer.

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

This section prohibits the obligation or expenditure of funds made available 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 Chief Financial Officer, Human Capital Office, and Agency-Wide Shared Services pursuant to recommendations in the Treasury Inspector General for Tax Administration's May 31, 2013, report 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 by the Internal Revenue Service (IRS) of funds appropriated by this Act (1) for payments to employees under a bonus, award, or recognition program or (2) under any hiring or personnel selection process for re-hiring a former employee, unless such program or process takes into account the conduct and federal tax compliance of the employee or former employee.

This section prohibits the use of funds appropriated by this Act from being used in violation of section 6103 of the Internal Revenue Code of 1986, which generally requires the confidentiality of taxpayer 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 public notice and preference requirements—for recruiting and appointing qualified applicants directly into competitive service positions to process 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 (which limits such home-to-work transportation to specified high-level officials, e.g., the 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 1 year—or intermittent services of experts or consultants, without regard to competitive service appointment rules or certain pay limits).

This section authorizes transfers of up to 2% of appropriations among five Treasury Department accounts—(1) Departmental Offices—Salaries and Expenses; (2) Office of Inspector General; (3) Financial Crimes Enforcement Network; (4) Bureau of the Fiscal Service; and (5) Alcohol and Tobacco Tax and Trade Bureau—upon advance approval by the House and Senate Committees on Appropriations, provided no such account increases or decreases 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 (IRS) to the appropriation of the Treasury Inspector General for Tax Administration (TIGTA), subject to advance approval by the House and Senate Committees on Appropriations. No such transfer may increase or decrease any 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 fund.

This section prohibits the United States Mint from using appropriated funds to construct or operate any museum without explicit approval from 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, or the United States Mint from using appropriated or otherwise available 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 during FY2026 until enactment of the Intelligence Authorization Act for FY2026. (Section 504 requires annual congressional authorization of intelligence programs and activities.)

This section directs the Secretary of the Treasury to submit a Capital Investment Plan to the House and Senate Committees on Appropriations no 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 FY2026 funds (1) to issue, revise, or finalize any regulation, revenue ruling, or other guidance on the standard for determining whether an organization is operated exclusively for social welfare under IRC §501(c)(4) (including the proposed regulations published at 78 Fed. Reg. 71535 (Nov. 29, 2013)); and (2) requires that the standards and definitions in effect on January 1, 2010, apply after enactment for determining 501(c)(4) status of organizations created on, before, or after such date. (Thus, social welfare organizations—tax-exempt entities that may engage in some political activity if primarily promoting social welfare—remain subject to pre-2010 IRS interpretations.)

This section directs the Secretary of the Treasury to submit to the House and Senate Committees on Appropriations, within 45 days of enactment, an itemized report on charges by the Treasury Franchise Fund (which provides common administrative services such as IT and printing to federal agencies on a reimbursable basis). The report must detail, for each office, total funds charged; amounts charged for each service provided; descriptions of the services; explanations of how each charge is calculated; and the role of customers in governing the fund.

This section requires the Office of Financial Research (OFR) to submit reports on its activities, not later than 60 days after the end of each fiscal quarter, to the House and Senate Committees on Appropriations, 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. At the request of any specified committee, OFR must 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)—which supports IT infrastructure upgrades and cybersecurity enhancements—subject to 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 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 (additional SLFRF), and section 3201 of the American Rescue Plan Act of 2021 (Homeowner Assistance Fund), in addition to amounts otherwise available for such purposes.

This section authorizes the Director of the Office of Management and Budget to transfer up to 10% of appropriations made available under this Act for specified Executive Office of the President accounts—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 account, with advance approval of the House and Senate Appropriations Committees. Transfers merge with the receiving appropriation for the same time period and purposes, subject to (1) no increase exceeding 50% in any receiving appropriation and (2) Vice Presidential approval for transfers 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 (OMB) to provide a written statement on 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 impact on the federal government; (2) agency-specific effects on mandatory and discretionary obligations and outlays for each year of the 5-fiscal-year period beginning in FY2026; and (3) effects on federal revenues over the same period. For orders or memoranda issued due to a national emergency, OMB may issue the statement up to 15 days after issuance; the requirement applies to Presidential memoranda only if they have an estimated regulatory cost exceeding $100,000,000.

This section requires the Director of the Office of Management and Budget, not later than 30 days after enactment, to issue a memorandum to all federal departments, agencies, and corporations directing 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 in the accompanying congressional report. (Thus, the funds may not be transferred for any other purpose.)

This section prohibits the use of funds appropriated by this Act to develop, propose, finalize, or implement any policy, guidance, or rule altering the Office of Management and Budget's application of negotiated indirect cost rates for institutions of higher education under 2 CFR § 200.414—including approvals of deviations from such rates—as in effect during FY2024. (Negotiated indirect cost rates allow colleges and universities to recover overhead expenses on federal grants and assistance awards.)

This section authorizes transfers of up to 5% of appropriations made available for the Judiciary for the current fiscal year between such appropriations, provided that 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 transfer pursuant to this section is treated as a reprogramming of funds under sections 604 and 608 of this Act and is not available for obligation or expenditure except in compliance with the procedures set forth in section 608.

This section authorizes 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 (notwithstanding other laws). The Director of the Administrative Office of the United States Courts, as Secretary of the Judicial Conference, administers the funds.

This section directs the United States Marshals Service to provide, as a pilot program at courthouses designated by its Director in consultation with the Director of the Administrative Office of the United States Courts, the federal property security services authorized for the Department of Homeland Security (DHS) under 40 U.S.C. 1315—except those specified in 40 U.S.C. 1315(b)(2)(E), such as certain protective details. (Thus, the Administrative Office reimburses the Marshals Service for building-specific services rather than DHS.)

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 (ROVs)—proposed in 2014 to reduce off-road rollover risks through lateral stability, vehicle handling, and point-of-sale hangtag requirements—until (1) the National Academy of Sciences, consulting the National Highway Traffic Safety Administration and Department of Defense, completes a study assessing the requirements' technical validity (including test repeatability and reproducibility), projected rollover reductions, hangtag basis, and impacts 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 (FCC) from using appropriated funds to modify its rules for universal service support payments—the subsidies from the Universal Service Fund that promote telecommunications access in high-cost areas, for low-income consumers, schools, libraries, and rural health care—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 conditions the use of funds made available by this Act for transmitting a fiscal year 2026 request for United States Courthouse construction on the request meeting three requirements: (1) design guide standards for construction as established and approved by the General Services Administration, the Judicial Conference of the United States, and the Office of Management and Budget; (2) priorities set out in the Judicial Conference's approved Courthouse Project Priorities plan; and (3) a standardized courtroom utilization study for each facility to be constructed, replaced, or expanded.

This section prohibits the use of funds provided in this Act to increase occupiable square feet, provide cleaning services, security enhancements, or other services usually provided through the Federal Buildings Fund to any federal agency that does not pay the General Services Administration's (GSA) rate per square foot assessment for space and services, as determined under the Public Buildings Amendments Act of 1972. (Thus, non-paying agencies receive no expansions or funded services from the fund, which finances federal building operations through agency rent reimbursements.)

This section authorizes the payment of claims against the government of less than $250,000 arising from direct construction projects and building acquisitions using savings from other construction projects, from funds available under the Federal Buildings Fund (Limitations on Availability of Revenue), subject to prior notification to the House and Senate Committees on Appropriations. (Thus, the General Services Administration may liquidate such small claims without additional appropriations.)

This section requires the Administrator of General Services, for lease authority granted by resolutions of the Committee on Transportation and Infrastructure of the House of Representatives and the Committee on Environment and Public Works of the Senate pursuant to a prospectus under 40 U.S.C. 3307, to ensure that the delineated area of procurement matches the area specified in the prospectus 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., GSA account supporting digital citizen services such as USA.gov and Login.gov).

This section relieves federal agencies of the Economy Act deobligation requirement (31 U.S.C. 1535(d)) for orders of services from the Office of Evaluation Sciences (OES)—a General Services Administration unit that assists agencies in conducting randomized controlled trials and other evaluations to improve program performance. (Thus, agencies need not deobligate appropriated funds to the extent OES has not incurred obligations by the end of the ordering agency's period of availability.)

This section provides an additional $23,612,000 to the Federal Buildings Fund for repairs and alterations initiatives specified in a table under the heading “Administrative Provisions—General Services Administration” in the report accompanying this Act. (Thus, none of the funds may be transferred for any other purpose.)

This section provides an additional $14,344,000 for the National Historical Publications and Records Commission Grants Program (i.e., grants from the National Archives and Records Administration to preserve, publish, and make accessible nonfederal historical records), to remain available until one year after enactment for initiatives and projects specified in a table in the accompanying report. Funds provided by this section are not transferable.

This section authorizes transfers of up to 5% of any appropriation available to 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. Any such transfer is treated as a reprogramming of funds under section 608 of this Act and is subject to its procedures.

This section authorizes the transfer of up to 3 percent 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 (IT WCF), as authorized by section 1077(b)(1) of the National Defense Authorization Act for Fiscal Year 2018 for 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 IT WCF remain available for obligation through September 30, 2029.

This section provides $109,973,000 for Small Business Administration (SBA) Salaries and Expenses for initiatives related to small business development and entrepreneurship, including programmatic, construction, and acquisition activities, in the amounts and for the projects specified in a table under the heading “Administrative Provisions—Small Business Administration” in the report accompanying this Act. The section authorizes the SBA Administrator to permit awards to subrecipients notwithstanding 2 CFR 2701.92 and 2701.93 and prohibits transfer of the funds for any other purpose.

This section prohibits the use of funds appropriated in this Act 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 through the current fiscal year and prohibits their transfer 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 the expenditure of appropriations under this Act for consulting services procured by contract pursuant to 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 by existing law or executive order issued pursuant to existing law.

This section prohibits the transfer of any funds appropriated by this Act to any other department, agency, or instrumentality of the U.S. government, except pursuant to a transfer made by or transfer authority provided in this Act or any other appropriations Act.

This section prohibits the use of funds appropriated by this Act for any activity or government employee salaries if such funding would result in a decision, determination, rule, regulation, or policy prohibiting enforcement of section 307 of the Tariff Act of 1930 (19 U.S.C. 1307). Section 307 bans importation into the United States 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 pursuant to this Act to comply with chapter 83 of title 41, United States Code (i.e., the Buy American Act, which generally requires the use of domestic iron, steel, and manufactured goods in federally funded projects unless exceptions apply).

This section restricts reprogramming of funds appropriated by this Act, prior-year appropriations available in FY2026, and agency fee collections by prohibiting such reprogrammings that (1) create a new program; (2) eliminate a program, project, or activity; (3) increase funds or personnel for any program, project, or activity denied or restricted by Congress; (4) redirect funds designated for a specific activity to a different purpose; (5) augment existing programs, projects, or activities by more than $5 million or 10 percent, whichever is less; (6) reduce existing programs, projects, or activities by $5 million or 10 percent, whichever is less; or (7) create or reorganize offices, programs, or activities without prior approval from the House and Senate Committees on Appropriations. The section further requires agencies funded by the Act to consult with those committees prior to any significant reorganization, restructuring, relocation, or closure of offices, programs, or activities; to submit a reprogramming baseline report to the committees not later than 60 days after enactment—including for each appropriation a table of full-time equivalent employees and budget authority (comparing prior-year enacted, President's budget, congressional adjustments, rescissions, and FY2026 enacted levels), delineations by object class and program, project, or activity, and items of special congressional interest; and subjects agency salaries and expenses to a $100,000 daily reduction for noncompliance with the reporting deadline.

This section permits not more than 50% of unobligated balances remaining at the end of FY2026 from appropriations for salaries and expenses accounts provided in this Act to remain available through September 30, 2027 (i.e., end of FY2027), for authorized purposes. Prior to expenditure, agencies must submit a request for approval to 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 (1) any official background investigation report on an individual from the Federal Bureau of Investigation, or (2) a determination on an organization's tax-exempt status under IRC §§501(c) and 501(a) from the Department of the Treasury or Internal Revenue Service. The prohibition does not apply to an FBI background report if the individual provided express written consent no more than six months prior during the same presidential administration, or to either request if 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 dependents—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 utilize court-approved funds—without regard to restrictions on unanticipated travel expenses in appropriations acts—for resolving litigation and implementing settlement agreements related to the nonforeign area cost-of-living allowance program. (As background, the program provides allowances to federal civilian employees in high-cost nonforeign areas such as Alaska, Hawaii, and U.S. territories to offset elevated living expenses.)

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

This section exempts federal acquisitions of information technology (as defined in 40 U.S.C. 11101)—that is a commercial item (as defined in 41 U.S.C. 103)—from the Buy American Act (41 U.S.C. ch. 83). (Thus, agencies may acquire nondomestic commercial information technology without those purchasing restrictions.)

This section prohibits, notwithstanding the general authority in 31 U.S.C. 1353, officers or 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 a meeting or similar function relating to official duties. (As background, 31 U.S.C. 1353 authorizes executive branch agencies to accept such non-Federal payments under regulations prescribed by the Administrator of General Services.) Such acceptance is permitted only from organizations described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a).

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

This section appropriates indefinite 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; (3) federal contributions to health benefits for retired employees and life insurance benefits for employees retiring after December 31, 1989; (4) 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 appropriated amounts remain subject to other limitations in the Act.

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

This section requires the head of each executive branch agency funded by this Act to ensure that the agency's Chief Information Officer (CIO) participates in information technology (IT) budget planning decisions. The section further directs that IT funds appropriated for such agencies be allocated as specified or approved by the CIO, in consultation with the Chief Financial Officer and budget officials and consistent with applicable appropriations Acts and Office of Management and Budget guidance.

This section prohibits the use of funds appropriated by this Act by a governmental entity to require a provider of electronic communication service to the public or remote computing service to disclose the contents of a wire or electronic communication in electronic storage in a manner that violates the Fourth Amendment. (Thus, any such compelled disclosure must comply with Fourth Amendment requirements, such as a warrant.)

This section prohibits using funds provided in the Act to deny or impede timely access by an Inspector General (IG) funded under the Act or the Government Accountability Office (GAO) to records, documents, or other materials available to a covered department or agency. Covered departments and agencies must provide such access in a timely manner, except as expressly limited by a law that refers to the IG or GAO; IGs must comply with disclosure limitations under chapter 4 of title 5, United States Code, and GAO must comply with limitations under 31 U.S.C. 716(e); and both must report any failures to the House and Senate Committees on Appropriations within 5 calendar days.

This section prohibits the Federal Communications Commission (FCC) from using funds appropriated by this Act to modify rules for universal service high-cost support to competitive eligible telecommunications carriers (CETCs) in a manner inconsistent with 47 CFR 54.307(e)(5) and (e)(6) as in effect on July 15, 2015. (As background, high-cost support from the Universal Service Fund subsidizes telecommunications and broadband deployment in high-cost rural and remote areas; CETCs are non-incumbent providers receiving such support based on specific benchmarks frozen at 2015 levels.) The prohibition does not preclude the FCC from developing or adopting alternative support mechanisms to Mobility Fund Phase II (a planned expansion of mobile broadband subsidies to unserved areas), provided existing high-cost support to CETCs continues until the new mechanism commences.

This section prohibits the use of funds appropriated by this Act to maintain or establish a computer network unless the network blocks the viewing, downloading, and exchanging of pornography. Subsection (b) exempts 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 funds appropriated or otherwise made available by this Act 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 made available under this Act to pay for (1) travel and conference activities that result in a total cost of more than $500,000 to an Executive branch department, agency, board, or commission funded by this Act at any single conference unless the agency determines such attendance is in the national interest and transmits advance notice to the House and Senate Appropriations Committees including the basis for that determination; and (2) travel to or attendance at any single conference outside the United States by more than 50 employees stationed in the United States unless the agency makes the same national interest determination and provides the same advance notice to the Committees.

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 specified Federal Travel Regulation provisions (41 CFR 301–10.101, 301–10.102, 301–10.103, and 301–10.121).

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)—without advance notice 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 advertising or educational communications—including emails and internet postings—that such materials are printed, published, or produced and disseminated at U.S. taxpayer expense. Agencies must derive funds for this requirement from amounts available for their 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 projects or programs funded in whole or in part with such funds: (1) the percentage of total costs financed with federal money; (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 from using funds provided by this Act to finalize, issue, or implement any rule, regulation, or order regarding disclosure of political contributions, contributions to tax-exempt organizations, or dues paid to trade associations.

This section requires each agency funded in this Act to submit to the House and Senate Committees on Appropriations, not later than 45 days after the end of each quarter, (1) a budget report detailing total obligations for that quarter for each appropriation by source year of the appropriation and (2) a hiring and separations report providing the number of positions by division, bureau, or office, whichever is hierarchically lower.

This section permanently rescinds $250 million of unobligated balances from the Treasury Forfeiture Fund (established under 31 U.S.C. 9703 to deposit proceeds from Treasury law enforcement forfeitures and cover related expenses, such as informant rewards and state/local asset sharing) not later than September 30, 2026.

This section prohibits any U.S. department, agency, or instrumentality receiving appropriated funds—including transfers—for FY2026 from obligating or expending such funds unless it has in place, and administers in good faith, a written policy ensuring all workplaces are free from the illegal use, possession, or distribution of controlled substances (as defined in 21 U.S.C. 802) by its officers and employees.

This section fixes the maximum allowable purchase price during the current fiscal year, under 31 U.S.C. 1343(c), for passenger motor vehicles (excluding buses, ambulances, vans, law enforcement vehicles, protective vehicles, undercover surveillance vehicles, and police-type vehicles) at $40,000 ($41,140 for station wagons), with these limits allowed to be exceeded by up to $7,775 for police-type 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 for federal employees stationed in foreign areas, in accordance with 5 U.S.C. 5922–5924. (Thus, these allowances—which compensate for higher overseas housing and living costs—may be funded from existing travel or program funds rather than requiring separate appropriations.)

This section prohibits use of any federal appropriation during the current fiscal year to compensate officers or employees stationed in the continental United States unless they are (1) U.S. citizens, (2) lawful permanent residents seeking citizenship as specified in 8 U.S.C. 1324b(a)(3)(B), (3) refugees admitted under 8 U.S.C. 1157 or asylees under 8 U.S.C. 1158 who have filed a declaration of intent to become lawful permanent residents and then citizens when eligible, or (4) persons owing allegiance to the United States. The section requires affidavits as prima facie evidence of status (submitted prior to employment and updated as needed for categories 2 and 3), makes false affidavits a felony punishable by up to a $4,000 fine and/or one year imprisonment, authorizes recovery of improper payments, and exempts current employees as of enactment, international broadcasters employed by the Broadcasting Board of Governors, temporary translators, emergency field service up to 60 days, and nonresident alien wildland firefighters up to 120 days employed by the Department of the Interior or USDA Forest Service under international agreements.

This section authorizes appropriations available to any federal department or agency during the current fiscal year for necessary expenses—including maintenance and operating expenses—to pay the General Services Administration for charges for space and services, and for expenses of renovation and alteration of buildings and facilities that constitute 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 a records schedule—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 programs; and (3) other employee programs as authorized by law or deemed appropriate by the agency head.

This section makes administrative expense funds appropriated for the current fiscal year for corporations and agencies subject to 31 U.S.C. chapter 91 (i.e., certain wholly owned and mixed-ownership Government corporations) available for rent in the District of Columbia, services under 5 U.S.C. 3109 (i.e., temporary or intermittent expert or consultant services procured without regard to civil service appointment and pay rules), and other objects specified under this head. It requires that if any such budgeted administrative functions are subsequently transferred to or paid from other funds, the administrative expense limitations shall be correspondingly reduced.

This section prohibits the use of any appropriated funds for interagency financing of boards (except Federal Executive Boards), commissions, councils, committees, or similar groups lacking prior 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 a joint resolution of Congress under applicable law.

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

This section waives the restrictions of 31 U.S.C. 1346 (which generally prohibits appropriated funds from paying expenses of interagency groups absent specific exceptions) and section 708 of this Act to authorize use of funds appropriated 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 appropriated funds to pay the salaries or expenses of individuals appointed to Schedule C positions (i.e., confidential or policy-determining positions excepted from the competitive service under 5 U.S.C. §3302 and 5 C.F.R. pt. 213, subpt. C) unless the head of the employing department, agency, or instrumentality 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 (as defined in 50 U.S.C. §3003(4)).

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, or (2) takes or threatens adverse employment actions (e.g., removal, suspension without pay, demotion, denial of promotion, reassignment, discipline, or discrimination) against such an employee due to those communications.

This section prohibits the obligation or expenditure of funds appropriated by this or any other Act for any federal employee training that (1) does not meet identified needs for knowledge, skills, and abilities directly related to official duties; (2) contains elements likely to induce high levels of emotional response or psychological stress in participants; (3) lacks prior employee notification of content and methods and a written end-of-course evaluation; (4) includes 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 participants or designed to change their personal values or lifestyle outside the workplace. Subsection (b) specifies that the prohibition does not restrict 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 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 unless the employee authorizes the disclosure or a court of competent jurisdiction orders it.

This section prohibits the use of appropriated funds 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 the term “agency” to mean an Executive agency under 5 U.S.C. 105, including a military department under 5 U.S.C. 102 and the United States Postal Service; and requires agency employees to use official time in an honest effort to perform official duties unless authorized by law or regulation for other purposes. Employees not under a leave system—including Presidential appointees exempted under 5 U.S.C. 6301(2)—must expend an honest effort and a reasonable proportion of such time on official duties.

This section authorizes departments and agencies that are members of the Federal Accounting Standards Advisory Board (FASAB) to use funds appropriated for the current fiscal year to finance an appropriate share of FASAB administrative costs, notwithstanding the prohibition in 31 U.S.C. 1346(a). (As background, 31 U.S.C. 1346(a) generally prohibits the use of public funds to pay for commissions, councils, boards, or similar groups, including their expenses and member services, absent a statutory exception.)

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, for activities related to Federal Government Priority Goals established by 31 U.S.C. 1120 (i.e., long-term, outcome-oriented goals for crosscutting policy areas and government-wide management improvements in areas such as financial, human capital, information technology, procurement, 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), notwithstanding 31 U.S.C. 1346 and section 708 of this Act. Funds transferred or reimbursed to GSA in FY2026 remain available through September 30, 2027. GSA administers the funds as approved by the OMB Director in consultation with designated interagency groups (e.g., President's Management Council, Chief Financial Officers Council). No later than 90 days after enactment, the OMB Director, in consultation with the GSA Administrator, must submit to specified committees a detailed spend plan including (i) current and estimated FY2026 transfer amounts, (ii) purposes and personnel costs, (iii) allocations for executive councils, and (iv) uses for specific congressional laws; no transfers may occur until 15 days after OMB notifies the Appropriations Committees of the House and Senate.

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, notwithstanding any other provision of law.

This section waives restrictions of 31 U.S.C. 1346 (which generally prohibits use of appropriated funds for unauthorized commissions, councils, boards, or similar interagency groups) to make funds available for the current fiscal year for interagency funding of specific projects, workshops, studies, and similar efforts of the National Science and Technology Council (NSTC)—which coordinates federal science, technology, engineering, and mathematics policies across agencies—that benefit multiple federal departments, agencies, or entities. This section also requires the Office of Management and Budget to report to the House and Senate Appropriations Committees, House Committee on Science, Space, and Technology, and Senate Committee on Commerce, Science, and Transportation on NSTC's budget and resources 90 days after enactment.

This section requires requests for proposals, solicitations, grant applications, forms, notifications, press releases, or other publications involving the distribution of federal funds to comply with relevant requirements of 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 any federal agency from using appropriated funds to collect, review, or create aggregations of data containing personally identifiable information (PII) relating to an individual's access to or use of the agency's federal government internet sites, or to enter agreements with third parties for such data on nongovernmental internet sites. Exceptions apply to (1) aggregate data that does not identify particular persons, (2) voluntary PII submissions, (3) law enforcement, regulatory, or supervisory actions in accordance with applicable law, and (4) system security actions by site operators necessary to provide services or protect rights or property. The section defines "regulatory" as agency actions to implement, interpret, or enforce legal authorities and "supervisory" as examinations of supervised institutions for safety, soundness, financial condition, management, and legal compliance.

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. It exempts (1) Personal Care's HMO and OSF HealthPlans, Inc., and (2) any existing or future plan if the carrier objects to such coverage on religious grounds; prohibits discrimination against individuals who refuse to prescribe or provide contraceptives due to religious beliefs or moral convictions; and clarifies that the provision does not require coverage of abortion or abortion-related services.

This section states the commitment of the United States to ensuring the health of its Olympic, Pan American, and Paralympic athletes and supports strict adherence to anti-doping in sport through testing, adjudication, education, and research as performed 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., a program allowing shared aircraft ownership for efficient government travel), notwithstanding any other provision of law, provided such use is consistent with Office of Management and Budget Circular A-126 on official travel for Government personnel.

This section prohibits the use of appropriated funds to implement or enforce (1) restrictions or limitations on the Coast Guard Congressional Fellowship Program or (2) proposed Office of Personnel Management regulations published on September 9, 2003, to add 5 CFR sections 300.311 through 300.316 (relating to the detail of executive branch employees to the legislative branch). (Thus, the fellowship program—which details Coast Guard personnel to congressional offices—may continue without those specified restrictions.)

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 (FLETC) 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.

This section prohibits the use of any funds made available by this Act in contravention of the Privacy Act and regulations implementing that Act.

This section prohibits the use of funds appropriated by this or any other Act 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., one that acquires substantially all properties of a domestic corporation or partnership after which former owners hold at least 80% of its stock (by vote or value) and the affiliated group has no substantial business activities in the entity's country of incorporation—or any subsidiary of such entity. It authorizes the relevant Secretary to waive this prohibition if required for national security, with a report to Congress, and exempts contracts entered into before enactment and task orders issued pursuant to such contracts.

This section requires that, during fiscal year 2026 (FY2026), for each federal employee who (1) retires under the discontinued service early retirement authorities in 5 U.S.C. 8336(d)(2) or 8414(b)(1)(B), or (2) retires under other provisions of the Civil Service Retirement System (CSRS, subchapter III of 5 U.S.C. chapter 83) or Federal Employees Retirement System (FERS, 5 U.S.C. chapter 84) and receives a separation incentive payment, the separating agency remit to the Civil Service Retirement and Disability Fund an amount equal to the Office of Personnel Management's (OPM) average unit cost of processing a retirement claim for the preceding fiscal year. (Such amounts are available until expended and deemed an administrative expense under 5 U.S.C. 8348(a)(1)(B).)

This section prohibits the use of appropriated funds to recommend or require, as a condition for submitting an offer for a federal contract, any entity to disclose (1) payments consisting of contributions, expenditures, independent expenditures, or electioneering communications made by the entity, its officers or directors, or affiliates or subsidiaries to federal candidates, political committees, or with respect to federal elections; or (2) disbursements by such persons to others with the intent or reasonable expectation that the funds will be used for such payments. Terms including "contribution," "expenditure," "independent expenditure," "electioneering communication," "candidate," "election," and "Federal office" have the meanings given in 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 Government officer or employee, including the President, Vice President, a Member of Congress (including a Delegate or Resident Commissioner), the head of an executive branch agency (as defined in 41 U.S.C. 133), or the head of a legislative branch office.

This section prohibits the use of FY2026 appropriated funds to pay prevailing rate employees under the Federal Wage System (i.e., blue-collar federal workers paid via local wage surveys, per 5 U.S.C. §5342(a)(2)(A)) above (1) their rates payable under the prior fiscal year's limitation until the normal effective date of the FY2026 wage survey adjustment and (2) thereafter, rates exceeding those by more than the sum of the FY2026 General Schedule adjustment under §5303 and the increase in average locality-based comparability payments under §5304 (from the prior fiscal year). The limitation extends to other prevailing rate employees under §5342(a)(2)(B)-(C) and §5348; freezes premium pay rates from those effective on September 30, 2025 (absent Office of Personnel Management determination of consistency); applies to service after September 30, 2025; requires use of capped rates for benefit calculations (e.g., retirement, premium pay); prohibits exceeding pre-limitation rates; and authorizes Office of Personnel Management exceptions for recruitment or retention. Notwithstanding these limitations, this section requires FY2026 adjustments under §§5344 (prevailing rate pay schedules) and 5348 (District of Columbia special rates) to be not less than the percentage for General Schedule employees in the same location under §§5303 and 5304—"Rest of U.S." locality for locations or employees (e.g., §5343(a)(5)) without General Schedule peers—effective the first pay period after September 30, 2025.

This section requires the head of any Executive branch department, agency, board, commission, or office funded by this or any other appropriations Act to submit annual reports to the Inspector General (or senior ethics official, if applicable) on each conference held in FY2026 costing the U.S. government more than $100,000. Each report must include (1) a description of the conference purpose; (2) the number of participants; (3) a detailed cost statement covering food or beverages, audio-visual services, employee or contractor travel, and the methodology for determining conference-related costs; and (4) contracting procedures, including whether contracts were competitively awarded and any cost comparisons conducted. The section further requires quarterly notifications to the Inspector General (or senior ethics official) within 15 days after the end of each quarter on conferences held in FY2026 costing more than $20,000, including the date, location, and number of employees attending. It prohibits using grants or contracts funded by this or any other appropriations Act to defray costs of such conferences unless directly and programmatically related to the grant or contract purpose (e.g., planning, training, assessment, review, or other routine project purposes). Finally, it prohibits using appropriated 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.

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

This section prohibits the use of appropriated funds to implement, administer, enforce, or apply the Office of Personnel Management rule entitled “Competitive Area,” published on April 15, 2008 (73 Fed. Reg. 20180). (The rule revises the definition of “competitive area” under 5 CFR part 351 to establish the geographic and organizational scope for employee competitions during agency reductions in force.)

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 under Office of Management and Budget (OMB) Circular A-76 or any similar administrative regulation, directive, or policy. (OMB Circular A-76 establishes federal policies for determining whether commercial activities should be performed in-house by federal employees or outsourced to private contractors.)

This section prohibits the use of funds appropriated by this or any other Act 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 designated federal investigative or law enforcement representatives. The prohibition does not contravene federal nondisclosure requirements for classified information (i.e., Standard Form 312, Form 4414, or similar forms).

This section prohibits the use of appropriated funds to implement or enforce nondisclosure policies, forms, or agreements—including Standard Forms 312 and 4414—unless they contain specified language affirming that such provisions are consistent with and do not supersede existing employee obligations, rights, or liabilities under statutes or executive orders related to (1) classified information, (2) communications to Congress, (3) reporting violations, mismanagement, waste, abuse, or dangers to public health or safety to an Inspector General or the Office of Special Counsel, or (4) other whistleblower protections. It (1) permits tailored nondisclosure provisions for non-government persons connected with intelligence activities (provided they bar unauthorized disclosure of classified information and preserve reporting of substantial law violations to Congress or authorized officials), (2) allows continued implementation and enforcement of nondisclosure agreements compliant with requirements in effect at the time of execution, and (3) separately prohibits funds for any FY2014 nondisclosure agreement lacking substantially similar language.

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

This section prohibits the use of funds appropriated by this or any other Act 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, if the awarding agency is aware of the conviction. An exception applies if a federal agency has considered suspending or debarring the corporation and determined that further action is not necessary to protect government interests.

This section requires the Bureau of Consumer Financial Protection (CFPB) to notify the House and Senate Appropriations Committees, the House Committee on Financial Services, and the Senate Committee on Banking, Housing, and Urban Affairs on the date of any FY2026 request for a transfer of funds from the Federal Reserve under sec. 1017 of P.L. 111-203 (Dodd-Frank Act; i.e., CFPB's primary funding mechanism). Any such notification must also be posted on the CFPB's public website.

This section freezes the payable rate of basic pay during calendar year 2026 (effective the first pay period beginning on or after January 1, 2026) at the rate in effect on December 31, 2025 (as determined by prior continuing resolutions) for (1) the Vice President, notwithstanding 3 U.S.C. 104; (2) Executive Schedule (ES) positions or positions fixed by statute at an ES rate, notwithstanding 5 U.S.C. 5318, including chiefs of mission and ambassadors at large; and prohibits pay rate increases for political appointees paid at or above the ES level IV rate, including certain noncareer and limited Senior Executive Service (SES) appointees. The section permits pay increases for non-political appointees as otherwise provided by law; does not apply to individuals electing to retain SES or Senior Foreign Service pay; allows increases upon movement to a covered position with higher-level duties and pre-established higher pay range (based on December 31, 2025, rates); sets initial pay for new appointees to covered positions based on December 31, 2025, rates; and extends the pay freeze through any biweekly pay period beginning in 2026 but ending in 2027. (Thus, these provisions prevent the automatic annual adjustments tied to the General Schedule employment cost index that would otherwise apply to the Vice President and ES rates.)

This section requires the President or the head of the relevant department or agency to report immediately to Congress all relevant facts and a statement of actions taken in the event of a violation of the Impoundment Control Act of 1974 (i.e., the law prohibiting executive impoundment of congressionally appropriated funds except through specified rescission or deferral procedures). It further requires transmittal of a copy of each such report to the House and Senate Committees on Appropriations and the Comptroller General on the same date as transmittal to Congress.

This section requires each executive branch department or agency to notify the House and Senate Committees on Appropriations and the Budget, and any other appropriate congressional committees, if (1) an apportionment is not made within the time period required by 31 U.S.C. §1513(b); (2) an approved apportionment conditions the availability of an appropriation on further action; or (3) an approved apportionment may hinder the prudent obligation of an appropriation or execution of a program, project, or activity. Notifications must identify the relevant 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 and included in accompanying reports or statements) as recipients of a federal award solely for purposes of records retention requirements (2 CFR 200.334) and Comptroller General access requirements (2 CFR 200.337). Subsection (b) clarifies that this does not limit, amend, supersede, or restrict other applicable requirements or the Comptroller General's existing authority.

This section waives restrictions under 31 U.S.C. 1346 and sec. 708 of this Act (which generally prohibit appropriated funds from paying expenses of unauthorized commissions, councils, boards, or similar interagency groups) to authorize any federal agency to use such 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 (CDMRP), and National Institutes of Health (NIH) research programs. (As background, USAMRDC and CDMRP conduct and fund Army-led and congressionally directed biomedical research, respectively, often in coordination with NIH.)

This section authorizes the head of each executive department and agency to transfer to or reimburse the General Services Administration's Federal Citizen Services Fund (FCSF), with Office of Management and Budget Director approval, up to $16 million in FY2026 funds made available by this or any other Act—including rebates from charge card and other contracts—notwithstanding 31 U.S.C. 1346 (which generally prohibits public funds for certain commissions, councils, boards, or similar groups) and section 708 of this Act. (The FCSF supports government-wide and multi-agency shared services in financial management, information technology, procurement, and other areas, including under 44 U.S.C. 3604 for enabling federal agencies to share information technology.) Such funds remain available through September 30, 2027, and no transfers or reimbursements may occur until 15 days after the Office of Management and Budget notifies the House and Senate Committees on Appropriations. Within 90 days of enactment, the GSA Administrator, in consultation with the Office of Management and Budget Director, must submit to those committees a spend plan detailing (1) current fund balances and estimated FY2026 transfers or reimbursements; (2) purposes of the funds, including personnel costs; and (3) any funds tied to specific congressional laws.

This section authorizes the Director of the Office of Management and Budget to adjust the FY2025 discretionary spending limit for any category under section 251(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 by the amount of any excess new budget authority provided in appropriations acts due to estimating differences with the Congressional Budget Office. The total of all such adjustments may not exceed 0.2% of the sum of the adjusted discretionary spending limits for all categories for FY2025.

This section authorizes transfers of unobligated balances of funds made available in division J of the Infrastructure Investment and Jobs Act (P.L. 117-58) from any department or agency funded by this or any other act 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 of 1973 (16 U.S.C. 1531 et seq.) in connection with P.L. 117-58-funded activities and projects. (As background, section 7 of the ESA requires federal agencies to consult with these services on actions that may affect endangered or threatened species or critical habitat.) Such transfers must (1) support activities and projects executed by the transferring department or agency, (2) be approved by its head, (3) be notified to the House and Senate Appropriations Committees at least 30 days in advance, and (4) for the Department of Transportation, derive from funding for personnel, contracting, and other grant administration costs; transferred amounts are in addition to other available funds and transfer authorities and retain treatment as specified in section 103(b) of division A of P.L. 118-5.

This section authorizes any department or agency funded by this or any other Act for FY2026 to transfer appropriated amounts to the Bureau of Land Management (BLM) for cadastral surveys (i.e., official surveys establishing public land boundaries) requested by the transferring entity. Such transferred amounts remain available until expended, with remaining unobligated balances returned to the originating account after BLM files the survey record.

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

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

This section prohibits reprogramming of federal funds provided under this Act to agencies funded by the Act—including those available for obligation in FY2026 or derived from fee collections—under seven specified conditions: (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 program, project, or responsibility center for which funds have been denied or restricted; (5) re-establishing any program or project previously deferred through reprogramming; (6) augmenting any existing program, project, or responsibility center through a reprogramming exceeding $3 million or 10% (whichever is less); or (7) increasing by 20% or more personnel assigned to a specific program, project, or responsibility center without prior approval from the House and Senate Committees on Appropriations. It 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 (i.e., D.C.'s shadow congressional delegation advocating for statehood).

This section prohibits the use of funds appropriated by this Act or any other Act to provide an official vehicle to any District of Columbia officer or employee for travel between the officer's or employee's residence and workplace—thus generally barring take-home vehicles—except in the cases of (1) an officer or employee of the Metropolitan Police Department who resides in the District of Columbia or is designated by the Chief of the Department; (2) at the discretion of the Fire Chief, an officer or employee of the District of Columbia Fire and Emergency Medical Services Department who resides in the District of Columbia and is on call 24 hours a day; (3) at the discretion of the Director of the Department of Corrections, an officer or employee of the District of Columbia Department of Corrections who resides in the District of Columbia and is on call 24 hours a day; (4) at the discretion of the Chief Medical Examiner, an officer or employee of the Office of the Chief Medical Examiner who resides in the District of Columbia and is on call 24 hours a day; (5) at the discretion of the Director of the Homeland Security and Emergency Management Agency, an officer or employee of that agency who resides in the District of Columbia and is 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 by this Act by the District of Columbia Attorney General or any other District government officer or entity to provide assistance for any petition drive or civil action seeking to require Congress to provide voting representation in Congress for the District of Columbia. It 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 in any location deemed inappropriate by local public health or law enforcement authorities.

This section clarifies that nothing in this Act prevents the District of Columbia Council or Mayor from addressing contraceptive coverage in health insurance plans and states 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 provided in 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 controlled substance under the Controlled Substances Act or any tetrahydrocannabinol derivative. It also prohibits the use of any funds available to the District of Columbia government to enact such a law, rule, or regulation for recreational purposes.

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

This section directs the Chief Financial Officer for the District of Columbia to submit to the appropriate congressional committees, 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 all District agencies for FY2026—in the format required under section 442 of the District of Columbia Home Rule Act—that maintains the total approved appropriation while realigning personal services and other-than-personal services with anticipated actual expenditures. The requirement applies only to agencies for which the Chief Financial Officer certifies that a reallocation is needed due to unanticipated changes in program requirements.

This section directs the Chief Financial Officer for the District of Columbia to submit, no later than 30 calendar days after enactment, to the appropriate committees of Congress, the Mayor, and the Council of the District of Columbia a revised appropriated funds operating budget for the District of Columbia Public Schools (DCPS) 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 (1) authorizes transfers of amounts appropriated in this Act as operating funds to the District of Columbia's enterprise and capital funds, with such amounts retaining appropriation authority consistent with this Act; (2) permits the District of Columbia government to reprogram or transfer for operating expenses any local funds transferred or reprogrammed in this or the four prior fiscal years from operating funds to capital funds, with such amounts retaining appropriation authority consistent with this Act; and (3) prohibits the District of Columbia government from transferring or reprogramming for operating expenses any funds derived from bonds, notes, or other obligations issued for capital projects.

This section prohibits the obligation of funds appropriated by this Act beyond the current fiscal year or their transfer to other appropriations, unless expressly provided in the Act.

This section authorizes not to exceed 50% of unobligated balances remaining available at the end of FY2026 from appropriations for salaries and expenses for FY2026 in this Act to remain available through September 30, 2027, for each such account for the purposes authorized, subject to prior approval by the Committees on Appropriations of the House and Senate and compliance with reprogramming guidelines in section 803 of this Act.

This section appropriates District of Columbia local funds during FY2027 at the rate set forth in the DC Council's budget approval act (i.e., the local portion of the DC budget under the DC Home Rule Act) for any period when neither a DC continuing resolution nor regular DC appropriation bill is in effect, subject to modifications enacted by the District as of the period's start. Such appropriations (1) cease upon enactment of a FY2027 DC CR or regular bill, (2) cover obligations incurred during the applicable period, (3) are available under this Act's authority and conditions, and (4) do not apply if other law provides or prohibits funding or authority for the project or activity. (Thus, the provision functions as an automatic continuing resolution for DC local funds—separate from federal funds—during federal funding gaps and does not affect DC's mandatory obligations under other law.)

This section authorizes the District of Columbia to expend local funds during fiscal year 2027—for programs and activities provided for in the District's FY2027 budget act approved by the Council of the District of Columbia (subject to the District of Columbia Home Rule Act)—at the rates set forth therein, if a continuing resolution is in effect that lacks a provision specifically and explicitly appropriating funds for the District of Columbia. (As background, under section 446 of the District of Columbia Home Rule Act, the District's annual budget, including local funds, requires congressional approval typically via federal appropriations acts.) 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). (As background, the prohibition generally bars new railroad construction in D.C. absent congressional approval; the Long Bridge Project is the initiative by the District of Columbia and Virginia to construct a new Long Bridge adjacent to the existing Long 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 a quarterly budget report to the House and Senate Committees on Appropriations not later than 45 days after the last day of each quarter. The report must include total obligations for that quarter for each federal funds appropriation provided in this Act, by source year of the appropriation.

This section amends the District of Columbia College Access Program—which provides tuition and fee payments to eligible District of Columbia residents attending institutions of higher education—by (1) increasing the maximum tuition and fee payment amount to $15,000 (from $10,000), (2) increasing the maximum aggregate tuition and fee payment amount to $75,000 (from $50,000), and (3) revising the pro rata reduction procedures when appropriated funds are insufficient to first make across-the-board reductions, then ratably reduce payments only for students receiving more than $10,000 in the award year, and finally make further across-the-board reductions. (Thus, the revision prioritizes full payments up to $10,000 per award year when funds are limited.)