    [House Report 119-623]
    [From the U.S. Government Publishing Office]

    119th Congress }                                              { Report
                            HOUSE OF REPRESENTATIVES
      2d Session   }                                              { 119-623

    =======================================================================

      FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS BILL, 2027

                                ----------------

     April 24, 2026.--Committed to the Committee of the Whole House on the
                  State of the Union and ordered to be printed

                                ----------------

           Mr. Joyce of Ohio, from the Committee on Appropriations,
                            submitted the following

                                  R E P O R T

                                 together with

                                DISSENTING VIEWS

                            [To accompany H.R. 8495]

        The Committee on Appropriations submits the following
    report in explanation of the accompanying bill making
    appropriations for the Department of the Treasury, Executive
    Office of the President, the Federal Judiciary, District of
    Columbia, Administrative Conference of the United States,
    Consumer Product Safety Commission, Election Assistance
    Commission, Federal Communications Commission, Federal Deposit
    Insurance Corporation, Federal Election Commission, Federal
    Labor Relations Authority, Federal Permitting Improvement
    Steering Council, Federal Trade Commission, General Services
    Administration, Harry S. Truman Scholarship Foundation, Merit
    Systems Protection Board, Morris K. Udall and Stewart L. Udall
    Foundation, National Archives and Records Administration,
    National Credit Union Administration, Office of Government
    Ethics, Office of Personnel Management, Office of Special
    Counsel, Privacy and Civil Liberties Oversight Board, Public
    Buildings Reform Board, Securities and Exchange Commission,
    Selective Service System, Small Business Administration, United
    States Postal Service, and the United States Tax Court for the
    fiscal year ending September 30, 2027, and for other purposes.

                            INDEX TO BILL AND REPORT

                                                                Page Number

                                                                Bill Report
    Introduction and Highlights of the Bill....................    3      2
    Title I--Department of the Treasury........................    5      6
    Title II--Executive Office of the President and Funds
        Appropriated to the President..........................   25     25
    Title III--The Judiciary...................................   34     34
    Title IV--District of Columbia.............................   38     40
    Title V--Independent Agencies..............................   43     45
            Administrative Conference of The United States.....   43     45
            Consumer Financial Protection Bureau...............   43     45
            Consumer Product Safety Commission.................   44     46
            Election Assistance Commission.....................   45     48
            Federal Communications Commission..................   46     49
            Federal Deposit Insurance Corporation..............   49     52
            Federal Election Commission........................   49     52
            Federal Labor Relations Authority..................   49     52
            Federal Permitting Improvement Steering Council.... ....   ....
            Federal Trade Commission...........................   50     53
            General Services Administration....................   51     54
            Harry S. Truman Scholarship Foundation.............   60     64
            Merit Systems Protection Board.....................   60     64
            Morris K. Udall and Stewart L. Udall Foundation....   61     65
            National Archives and Records Administration.......   62     66
            National Credit Union Administration...............   63     67
            Office of Government Ethics........................   63     67
            Office of Personnel Management.....................   64     68
            Office of Special Counsel..........................   66     70
            Privacy and Civil Liberties Oversight Board........   67     71
            Public Buildings Reform Board......................   67     71
            Securities and Exchange Commission.................   67     71
            Selective Service System...........................   70     74
            Small Business Administration......................   70     74
            United States Postal Service.......................   74     78
            United States Tax Court............................   76     81
    Title VI--General Provisions--This Act.....................   76     81
    Title VII--General Provisions--Government-Wide.............   80     85
    Title VIII--General Provisions--District of Columbia.......   84     89
    Title IX--Additional General Provisions....................   87     92
    House of Representatives Reporting Requirements............   87     92

                                  Introduction

        The jurisdiction of the Financial Services and General
    Government (FSGG) bill is broad. The bill's appropriations
    support the Department of the Treasury, the Executive Office of
    the President, Federal payments to the District of Columbia,
    and the Federal Judiciary. In addition, the bill funds more
    than twenty independent agencies and commissions, each of which
    serves the public with a distinct mission.
        Within this Committee report, certain organizations,
    offices, and institutions are referred to as follows: the
    Government Accountability Office as GAO; the Office of
    Management and Budget as OMB; the Office of Personnel
    Management as OPM; the Internal Revenue Service as IRS; the
    General Services Administration as GSA; and fulltime equivalent
    as FTE. References to ``the Committee'' means the Committee on
    Appropriations of the House of Representatives, unless
    otherwise noted. The reference to Committees on Appropriations
    means the Committee on Appropriations for the House of
    Representatives and the Senate.

                             Highlights of the Bill

        The FSGG fiscal year (FY) 2027 total discretionary
    allocation is $25,298,000,000, a cut of one billion from FY
    2026 enacted. The bill supports the President's goals of
    promoting fiscal responsibility, ending divisive social
    policies, strengthening national security, and leveraging
    technology to ensure the federal government is working smarter,
    faster, and more efficiently.
        The bill reinforces the Administration's efforts to
    eliminate waste, fraud, and abuse, and prevent improper and
    fraudulent payments that occur within federal and state
    governments. For example, the bill codifies Executive Order No.
    14249 titled ``Protecting America's Bank Account from Waste,
    Fraud and Abuse,'' Executive Order No. 14395 titled
    ``Establishing the Fraud Task Force,'' supports the Pandemic
    Response Accountability Committee (PRAC), and continues funding
    for the important work by the Department of the Treasury's
    Office of Inspector General in its efforts to identify and stop
    improper payments associated with the CARES Act and American
    Rescue Plan Act.
        The bill stops government-funded programs and training
    related to diversity, equity, and inclusion, critical race
    theory, and other socially divisive programs. The bill
    prohibits funding for environmental, social, and governance
    (ESG) initiatives, including prohibiting the Thrift Savings
    Plan from making decisions primarily on ESG criteria. Finally,
    the bill preserves critical prolife riders, including
    prohibiting the Federal Employees Health Benefit Program
    (FEHBP) from covering puberty blockers, hormone therapy, or
    surgical procedures for gender affirming care.
        The bill strengthens national security by fully funding the
    Committee on Foreign Investment in the United States (CFIUS) to
    ensure it has the tools to adequately scrutinize foreign
    investment by adversaries like China. The bill maintains
    funding for the Department of the Treasury's Office of
    Terrorism and Financial Intelligence (TFI) to strengthen
    efforts to stop and deter terrorists, criminals and other bad
    actors from using the financial system. The bill also
    strengthens cybersecurity initiatives across the federal
    government to stop foreign adversaries and other criminals from
    hacking into our nation's critical infrastructure. The bill
    funds 1) the High Intensity Drug Trafficking Area program to
    strengthen interdiction efforts to stop fentanyl and other
    narcotics from coming across the border and into our
    communities, as well as 2) other critical drug programs and
    trainings, including the Drug Free Communities program, and
    anti-doping activities to ensure Olympic sports remain drug-
    free.
        Finally, the bill prioritizes the deployment of advanced
    technology to strengthen security tools and enhance information
    technology (IT) modernization efforts across the federal
    government, including at the Department of Treasury, Executive
    Office of the President, and the Federal Judiciary. The bill
    continues critical funding for the Technology Modernization
    Fund located at GSA and ensures that agency specific IT working
    capital funds have access to the resources they need.

                  Reprogramming and Operating Plan Procedures

        Section 608 and Section 739 of this Act detail department
    and agency responsibilities and procedures relating to the
    reprogramming of funds among programs, projects, and
    activities. Each department and agency funded by this bill
    shall follow the directions set forth in this Act and its
    accompanying report and shall not reallocate resources or
    reorganize activities except as provided herein. The Committee
    expects that agencies or entities that fulfill the requirements
    of Section 608 will also follow the requirements set out in
    Section 739.
        Section 608 requires agencies and entities funded by this
    Act to receive prior approval from the Committees on
    Appropriations for any reprogramming of funds that (1) creates
    a new program; (2) eliminates a program, project, or activity;
    (3) increases funds or personnel for any program, project, or
    activity for which funds have been denied or restricted by
    Congress; (4) proposes to use funds directed for a specific
    activity by the Committee on Appropriations of either the House
    of Representatives or the Senate for a different purpose; (5)
    augments existing programs, projects, or activities in excess
    of $5,000,000 or 10 percent, whichever is less; (6) reduces
    existing programs, projects, or activities by $5,000,000 or 10
    percent, whichever is less; or (7) creates or reorganizes
    offices, programs, or activities. In addition, prior to any
    significant reorganization, restructuring, relocation, or
    closing of offices, programs, or activities, each agency or
    entity funded by this Act shall consult with the Committees on
    Appropriations. Not later than 60 days after the date of
    enactment of this Act, each agency shall submit a report to
    establish the baseline for application of reprogramming and
    transfer authorities for FY 2027. The amount appropriated for
    agencies shall be reduced by $100,000 per day for each day
    after the required date that the report has not been submitted
    to the Committees on Appropriations.
        Reprogramming procedures shall apply to funds provided in
    this bill, unobligated balances from previous appropriations
    Acts that are available for obligation or expenditure in FY
    2027, and non-appropriated resources such as fee collections
    that are used to meet program requirements in FY 2027.
        To adequately assess a reprogramming request, the Committee
    requires the following information: a thorough justification
    for the reprogramming; a description of the reprogramming's
    impact on budget requirements for future fiscal years; and a
    description of the impact of the reprogramming on carryover
    funding. These requirements also apply to significant
    reorganizations or restructurings of programs, projects, or
    activities, even if such reorganization or restructuring does
    not involve reprogramming of funding. The Committee also
    expects prompt notification of any reprogramming that does not
    meet the above criteria but may have a significant impact on
    budgetary requirements for future fiscal years. The Committee
    reserves the right to request additional information to
    evaluate a reprogramming request.
        The Committee directs that for purposes of this report and
    the bill the term ``consult'' means a pre-decisional engagement
    between the requesting Federal agency and the Committee during
    which time the Committee has the opportunity to provide facts
    and opinions to inform: (1) the use of funds; (2) the
    development, content, or conduct of a program or activity; or
    (3) allow a decision to be taken. Except in emergency
    situations, reprogramming requests should be submitted no later
    than June 30, 2027. Moreover, in the event an agency or entity
    submits a reprogramming or transfer request to the Committees
    on Appropriations and does not receive identical responses from
    the House and Senate, it is the responsibility of the
    Department or agency to reconcile the House and Senate
    differences before proceeding. If reconciliation is not
    possible, the request to reprogram funds should not be
    considered approved.

                          Other Matters and Directives

        Reports.--The Committee directs that all reports are
    required to be completed and submitted within the timeframe
    outlined for each respective directive. Furthermore, it is the
    Committee's expectation that the specifications and conditions
    associated with funding appropriated by this Act shall be
    accomplished in the manner directed in the report.
        Budget Justifications.--Budget justifications are the
    primary tool used by the Committees on Appropriations to
    evaluate the resource requirements, including the funding needs
    of agencies. The Committee is aware that the format and
    presentation of budget materials is largely left to the agency
    within the framework set by OMB. However, agencies should
    consult with congressional committees prior to submission as
    set out in OMB Circular A-11, part 1. All agencies funded under
    this bill are expected to comply with this directive.
        Like previous years, agency justifications submitted with
    the FY 2028 budget request funded under this bill shall contain
    the requisite data and explanatory statements to support the
    appropriations requests at the level of detail contained in the
    funding table included at the end of this report. Agencies
    shall provide a detailed discussion of proposed new
    initiatives, proposed changes in the agency's financial plan
    from prior year enactment, detailed data on all programs, and
    comprehensive information on any office or agency
    restructuring. At a minimum, each agency must also provide
    adequate justification for funding and staffing changes for
    each individual office and materials that compare programs,
    projects, and activities that are proposed for FY 2028 to FY
    2027 enacted levels.
        American Flag Purchases.--The Committee once again urges
    all Federal agencies to only purchase flags that contain 100
    percent American-made materials notwithstanding the requirement
    in the All-American Flag Act that the Federal government only
    purchase flags made of only 50 percent American-made materials.
        Responsiveness to GAO.--GAO has a statutory right of access
    to records from agencies across the federal government and
    expects prompt and complete responses to its requests for
    information of all types to meet congressional needs for
    analyses and recommendations, including those requested by
    ranking members of congressional committees. The Committee
    understands that GAO receives timely access to the information
    needed to complete its work but is concerned about some agency
    delays. Delays in providing GAO with timely and complete access
    to information can affect the timeliness of GAO's work for
    Congress and, in turn, impede congressional oversight and
    legislative efforts. The Committee also requests that GAO keep
    it and other affected congressional committees informed of
    unreasonable agency delays and their impact on GAO's work.

                      TITLE I--DEPARTMENT OF THE TREASURY

                              Departmental Offices

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $287,576,000
    Recommended in the bill...............................       240,774,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       -46,802,000

        The Departmental Offices support the Secretary of the
    Treasury (Secretary) as the chief operating executive of the
    Department of the Treasury (Department) and his role in
    determining the tax, economic, national security, and financial
    management policies of the Federal government. The Secretary's
    responsibilities funded by the Salaries and Expenses
    appropriation include: recommending and implementing domestic
    and international economic and tax policy; recommending fiscal
    policy; maintaining the fiscal operations of the government;
    managing the public debt; managing development of financial
    policy; representing the U.S. on international monetary, trade,
    and investment issues; overseeing the Department's
    international operations; directing the administrative
    operations of the Department; and providing executive oversight
    of the bureaus within the Department.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $240,774,000 for Departmental
    Offices, Salaries and Expenses. The recommendation includes
    $5,300,000 for the Office of Tribal and Native American Affairs
    for engagement with Tribes and Native Communities.
        Treasury Forfeiture Fund.--The Department is directed to
    submit a detailed report each month outlining the interest
    earned, forfeiture revenue collected, unobligated balances,
    recoveries, expenses to date, and expenses estimated for the
    remainder of the fiscal year. The report should also include a
    description of the diversions from the Forfeiture Fund to the
    Bitcoin Strategic Reserve and/or the digital asset stockpile
    and the impact on the Forfeiture Fund. Finally, the report
    should identify all third-party contractors responsible for the
    custody of the digital assets.
        Financial Literacy for Students.--The Committee continues
    to be interested in the Department's work to help promote
    financial literacy, particularly among the school age
    population. The Department's goals in this area are aligned
    with the States, where 30 States have a high school personal
    finance requirement. The Committee continues to encourage the
    Department to partner with entities offering financial literacy
    programs, where appropriate, to broaden the scope of the
    Financial Literacy Education Commission (FLEC) to reach more
    students to encourage economic inclusion and lasting financial
    resilience. The Secretary is directed to brief the Committees
    on Appropriations on the status of its financial literacy work
    within 180 days of enactment of this Act.
        Cybersecurity in the Financial Services Sector.--The
    Committee continues to encourage the Office of Cybersecurity
    and Critical Infrastructure Protection (OCCIP) to improve the
    Department's resilience to cyberattacks by expanding risk
    assessment and mitigation capabilities as a part of its role as
    a Sector Risk Management Agency. The Department is directed to
    provide an updated report to the Committees on Appropriations
    on its overall strategic plan for addressing cyber threats to
    the Department, OCCIP's strategic plan, and the resources
    provided by the cybersecurity enhancement account within 180
    days.
        Economic Development.--The Committee is aware of the
    significant economic development and job creation opportunities
    created by former industrial and brownfield sites across the
    country, many of which are in zero-population census tracts.
    The Committee encourages the Department to deem eligible for
    Opportunity Zone designation zero-population census tracts to
    facilitate private and public investment to realize the
    significant economic development and job creation opportunities
    presented by these zero-population census tracts.
        RESTORE Act.--The Committee is concerned that the
    Department is undertaking administrative changes for Resources
    and Ecosystems Sustainability, Tourist Opportunities, and
    Revised Economies of the Gulf Coast States (RESTORE) Act
    projects, diverting from its previous actions and well-
    established processes, and broadening its scope beyond its
    historic role by imposing new metrics on states' projects. To
    ensure the Department complies with the congressional intent of
    the RESTORE Act, the Department is directed to codify its
    previous metrics, which have been established over the last
    twelve years, and defer to the Gulf Coast states in the
    implementation of projects included in accepted Multi-Year
    Implementation Plans.

           COMMITTEE ON FOREIGN INVESTMENT IN THE UNITED STATES FUND

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................       $21,000,000
    Recommended in the bill...............................        22,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        +1,000,000

        CFIUS was established in 1975 to monitor the impact of
    foreign investment in the United States (U.S.) and to
    coordinate and implement Federal policy on such investment. The
    Foreign Investment Risk Review Modernization Act of 2018
    (FIRRMA) expanded the jurisdiction of CFIUS to address growing
    national security concerns over foreign exploitation of certain
    national security structures that traditionally have fallen
    outside of the CFIUS's jurisdiction as well as modernized CFIUS
    processes to better enable timely and effective reviews of
    covered transactions. FIRRMA also established the CFIUS Fund to
    support these expanded functions and responsibilities, and to
    collect filing fees.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $22,000,000 for the CFIUS Fund.
        Spending Plan.--The Department is directed to provide a
    detailed accounting of planned expenditures of the Department
    and member agencies prior to obligating or transferring amounts
    available in the CFIUS Fund to CFIUS agencies. The Committee
    expects funding provided to be used for CFIUS program
    activities in FY 2027.
        CFIUS Certifications.--CFIUS is directed within 30 days of
    the date of enactment to submit to Congress the reports
    required under subparagraph (A) and subparagraph (B) of Section
    721(b)(3) of the Defense Production Act of 1950 not later than
    the fifth business day of the month following the month in
    which transaction parties receive notification from CFIUS that
    the review of a covered transaction has been completed. Such
    reports shall be submitted in a searchable, machine-readable
    format and shall include the date the transaction was accepted
    by CFIUS and the date on which transaction parties were
    notified of the completion of the review.
        CFIUS Annual Report.--CFIUS is directed to include the
    total number of transactions for fiscal years 2017-2026 for
    which CFIUS received a notice and completed action under
    Section 721(b) of the Defense Production Act of 1950 in the
    report described under Section 721(m) of such Act.
        Report on Withdrawals and Refiling.--CFIUS is directed to
    submit, not later than 90 days after the enactment of this Act,
    a report listing the number of withdrawn notices by sector and
    year for fiscal years 2017-2026, specifying the number that
    were refiled.
        Real Estate Transactions.--CFIUS is directed to review and
    report to the Committee within 180 days of enactment of this
    Act all covered transactions completed on or after January 1,
    2017, that involve real estate, businesses, critical
    infrastructure, or assets located within, adjacent to, or
    functionally supporting facilities that host, maintain,
    modernize, test, command, or control components of the U.S.
    nuclear triad, including intercontinental ballistic missile
    facilities, ballistic missile submarine bases and shipyards,
    strategic bomber bases, associated weapons storage areas,
    nuclear command, control, and communications infrastructure,
    and any National Nuclear Security Administration production or
    research facilities. The report should also include an
    assessment of whether any such transaction presents a risk to
    the national security of the U.S. and whether mitigation
    measures, reopening of review, or recommendation to the
    President for appropriate action under section 721(d) are
    warranted. CFIUS is directed to provide a classified annex if
    necessary.

                 OFFICE OF TERRORISM AND FINANCIAL INTELLIGENCE

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $237,662,000
    Recommended in the bill...............................       237,662,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        TFI was established in 2004 to strengthen the Department's
    policy, enforcement, regulatory, and intelligence functions. It
    is responsible for safeguarding the financial system. TFI is
    comprised of the Office of Terrorist Financing and Financial
    Crimes (TFFC), the Office of Intelligence and Analysis (OIA),
    the Office of Foreign Assets Control (OFAC), the Financial
    Crimes Enforcement Network (FinCEN), and the Treasury Executive
    Office for Asset Forfeiture (TEOAF).
        TFFC is responsible for the policy development and outreach
    office for TFI. OIA, which is a formal member of the U.S.
    Intelligence Community, contributes all source financial threat
    assessments and products. OFAC administers multiple sanctions
    programs to block transactions and freeze assets within the
    U.S. of specified foreign terrorist, criminal, and political
    entities, including specially designated individuals and nation
    states.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $237,662,000 for TFI.
        Use of Technology.--Terrorists, criminals, and other
    illicit actors are using technology to exploit the financial
    system to further their criminal activity. Of the amount
    provided, the Committee directs $500,000 to be used by the
    Department to establish a pilot program focused on using
    artificial intelligence (AI) and machine learning to help
    strengthen its programs, including intelligence gathering and
    sanctions enforcement. The Department is directed to issue a
    report within 270 days on the steps taken to establish the
    pilot program.
        Econometrics.--The analysis of economic data is a crucial
    component of our nation's intelligence gathering activities. In
    FY 2026, the Department was directed to focus its resources on
    strengthening its econometric activities within OIA. In FY
    2027, the Department is directed to dedicate $1,900,000 to
    further strengthen OIA's use of econometrics in its
    intelligence gathering activities and to report no later than
    90 days of enactment of this Act on its progress.
        Outbound Investment Security Program.--The Committee is
    concerned that implementation of 31 CFR Part 850 (Outbound
    Investment Security Program) within the Office of Investment
    Security (OIS) hinders OIS' ability to fully implement its
    statutory duties under FIRRMA related to the CFIUS and would be
    more effective under TFI. The Department is directed to report
    to the Committee within 180 days of enactment of this Act on
    the barriers to moving the Outbound Investment Security Program
    to OFAC.
        Currency Transaction Reports.--The Committee is concerned
    that sections 5313, 5315, or 5331 of title 31, United States
    Code have not been indexed to inflation and thus are out of
    date. The Department is directed to report to the Committees on
    Appropriations within 180 days of enactment of this Act on the
    barriers to updating currency transaction reports (CTRs) from
    ``$10,000'' to ``$30,000'' in such regulations.
        Suspicious Activity Reports.--The Committee is concerned
    that dollar value references in section 5318(g) of title 31,
    United States Code have not been indexed to inflation and are
    out of date. The Department is directed to report to the
    Committees on Appropriations within 180 days of enactment of
    this Act on the barriers to updating the following dollar
    values: from ``$2,000'' to ``$3,000''; and ``$5,000'' in to
    ``$10,000'' in the respective regulations.
        Russian Sanctions.--The Committee is concerned that high
    ranking Russian officials and affiliated oligarchs are evading
    sanctions by transferring assets to family members. This
    undermines the effectiveness of sanctions targeting those
    responsible for Russia's aggression in Ukraine and who have
    committed human rights violations. OFAC is urged to review such
    asset transfers and impose sanctions on relatives, where
    appropriate. This includes cases involving gross human rights
    abuses, including the illegal detainment of prisoners of war
    and pro-democracy activists.
        Chinese Light Detection and Ranging (LIDAR) Technology.--
    The Committee remains concerned about the ongoing national
    security threat posed by Chinese LIDAR manufacturers, including
    those seeking to operate within U.S. markets. The Department is
    directed within 90 days of enactment of this Act to brief the
    Committee on its investigation into Chinese LIDAR companies to
    ensure appropriate steps are taken to confront companies that
    are supporting the People's Liberation Army and posing a
    national security risk to the United States. This includes
    adding such entities to the Department's Non-Specially
    Designated Nationals Chinese Military Industrial Complex
    Companies List.
        Global Magnitsky Sanctions.--The Committee remains
    concerned by the ongoing reports of religious freedom
    violations around the world. The Department is encouraged to
    pay particular attention to reported and documented gross
    violations of internationally recognized human rights,
    including violations of religious freedom and consider
    sanctions when appropriate under the Global Magnitsky Human
    Rights Accountability Act.

                       CYBERSECURITY ENHANCEMENT ACCOUNT

    Appropriation, fiscal year 2026.......................       $59,000,000
    Recommended in the bill...............................        59,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Cybersecurity Enhancement Account (CEA) is the only
    dedicated funding source for cybersecurity at the Department.
    It is designed to identify and support Department-wide
    investments for critical IT improvements, including the systems
    identified as High Value Assets.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $59,000,000 for the CEA.
        CEA reporting.--Not less than 14 days prior to the
    obligation of any funds appropriated under this heading in this
    or in any other Act, the Department is directed to submit a
    description of each project supported by the CEA and how the
    project supports the specific division, office or bureau's
    cybersecurity plan as well as the Department's broader
    cybersecurity strategic plan. This includes projects,
    agreements, or areas of cooperation with members of the
    intelligence community to strengthen its cybersecurity
    platform.

            DEPARTMENT WIDE SYSTEMS AND CAPITAL INVESTMENTS PROGRAMS

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................       $11,007,000
    Recommended in the bill...............................         9,400,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        -1,607,000

        The Department-wide Systems and Capital Investments
    Programs (DCIP) account funds capital investments made by the
    Department that support the missions of all the Department of
    the Treasury bureaus and programs.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $9,400,000 for DCIP. Not less than
    14 days prior to the obligation of any funds appropriated under
    this heading in this Act or any other Act, the Department is
    directed to submit to the Committees a description of each
    project supported by DCIP and how the project supports the
    Department's capital investment strategy.

                          OFFICE OF INSPECTOR GENERAL

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $48,389,000
    Recommended in the bill...............................        47,887,000
    Bill compared with:
        Appropriation, fiscal year 2026...................          -502,000

        The Office of Inspector General (OIG) provides agency-wide
    audit and investigative functions to identify and correct
    operational and administrative deficiencies that create
    conditions for fraud, waste, and mismanagement. The audit
    function provides contract, program, and financial statement
    audit services. Contract audits provide professional advice to
    agency contracting officials on accounting and financial
    matters related to negotiation, award, administration,
    repricing, and settlement of contracts. Program audits review
    and evaluate all facets of agency operations. Financial
    statement audits assess whether financial statements fairly
    present the agency's financial condition and results of
    operations, the adequacy of accounting controls, and compliance
    with laws and regulations. The investigative function provides
    for the detection and investigation of improper and illegal
    activities involving programs, personnel, and operations.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $47,887,000 for the OIG to conduct
    audits of the Department's highest risk programs and continue
    its investigative work to prevent, detect, and investigate
    complaints of waste, fraud, and abuse impacting Department
    programs and operations. The Committee further recommends the
    OIG work with the PRAC to utilize its resources, particularly,
    the early warning fraud detection system, to detect, identify,
    and stop waste, fraud, abuse, and other improper or fraudulent
    payments particularly at the state level. The OIG should
    utilize the work and support of the state attorneys general and
    inspectors general in its efforts.
        CARES Act and American Rescue Plan Act Oversight.--The OIG
    is directed to continue providing quarterly reports to the
    Committee and the relevant authorizing Committees on the status
    of CARES Act funding and programs established in the
    Consolidated Appropriations Act, FY 2021, and the American
    Rescue Plan Act (ARPA), including ERA and Coronavirus Relief
    Payments (CRF). The report shall include the complaints and
    resulting investigations into both the ERA and CRF programs,
    including (1) the number of complaints filed, (2) the number of
    complaints pending investigation, (3) the number of open
    investigations, (4) the number of cases that have been resolved
    and the terms of such resolution, (5) the cumulative cost of
    investigations, (6) the balance of the remaining funding for
    oversight purposes, and (7) any impediments the OIG faces in
    investigating complaints. The Committee encourages the OIG to
    take all possible actions to recoup funds used impermissibly or
    not obligated by the deadline.

               TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $165,000,000
    Recommended in the bill...............................       165,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Office of Treasury Inspector General for Tax
    Administration (TIGTA) conducts audits, investigations, and
    evaluations to assess the operations and programs of the
    Internal Revenue Service (IRS) and its related entities, the
    IRS Oversight Board, and the Office of Chief Counsel. The
    purpose of these audits and investigations is as follows: (1)
    to promote the economic, efficient, and effective
    administration of the Nation's tax laws and to detect and deter
    fraud and abuse in IRS programs and operations; and (2) to
    recommend actions to resolve fraud and other serious problems,
    abuses, and deficiencies in these programs and operations.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $165,000,000 for TIGTA. The
    Committee recognizes TIGTA's work in assessing IRS's
    information technology. The Committee encourages TIGTA to
    ensure that the IRS takes further steps to improve its IT
    program.
        Inflation Reduction Act (IRA).--The Committee appreciates
    TIGTA's oversight and review of the IRS's Inflation Reduction
    Act (IRA) quarterly and cumulative spending reports. These
    reports are essential for Congress and the public to better
    understand and evaluate IRS's strategic plans. The Committee
    urges TIGTA to continue providing such reports.

                      Financial Crimes Enforcement Network

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $185,193,000
    Recommended in the bill...............................       185,193,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        FinCEN's mission is to safeguard the financial system from
    illicit use; combat money laundering; and promote national
    security through the collection, analysis, and dissemination of
    financial intelligence and strategic use of financial
    authorities. FinCEN supports federal, state, local, and
    international law enforcement agency investigations of money
    laundering and other financial crimes and fosters interagency
    and global cooperation against domestic and international
    financial crimes. As transnational criminal organizations and
    rogue regimes increasingly exploit gaps in our financial
    system, the tools and resolve necessary to stop them must be
    available. FinCEN plays a critical role in identifying,
    disrupting and countering the financing of terrorism,
    cybercrime, and other illicit financial activities. FinCEN's
    efforts are foundational to supporting law enforcement
    investigations and maintaining the integrity of the U.S. and
    global financial systems.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $185,193,000 for FinCEN.
        Rapid Response Program Expansion.--The Committee recognizes
    the critical role of FinCEN's Rapid Response Program (RRP) in
    assisting victims of cyber enabled financial crime, including
    business email compromise and other schemes that result in the
    rapid dissipation of fraudulently obtained funds. Since its
    inception in 2015, the RRP has facilitated the recovery of more
    than $1.1 billion for U.S. victims through coordination with
    domestic law enforcement and foreign financial intelligence
    units. The Committee is concerned, however, that growing fraud
    volumes and increasingly complex cross border typologies
    require greater capacity, more rapid interagency coordination,
    and enhanced technological and analytical support. FinCEN is
    directed to expand the RRP to better support the increasing
    fraud activity and enhance real time coordination with Federal,
    State, local, and foreign partners to prevent the dissipation
    of victim funds.
        Illicit Chinese E-Cigarette Imports.--The Committee remains
    concerned by the influx of illicit Chinese e-cigarettes into
    the U.S., including reports that the Chinese Communist Party,
    through China's State Tobacco Monopoly Administration, exports
    hundreds of millions of illegal products annually, generating
    billions of dollars in revenue that may undermine U.S. economic
    and strategic interests and threaten the integrity of the U.S.
    financial system. The Committee recognizes that FinCEN is
    actively working to address these risks by issuing advisories
    and financial trend analyses to raise awareness of Chinese
    money laundering networks and cartel involvement in importing
    illicit e-cigarettes into the U.S., distributing and selling in
    the U.S., and exporting from the U.S. to Mexico. FinCEN is
    directed together with the entire Department to use its
    enforcement and diplomatic authorities to combat illegal
    Chinese e-cigarettes by negotiating directly with Chinese
    leaders to prevent future shipments of illegal e-cigarettes.
    The Committee further directs FinCEN and the Department to
    utilize all relevant authorities and programs to prioritize the
    identification, analysis, and disruption of financial networks
    associated with the manufacture, importation, distribution, and
    sale of illegal Chinese e-cigarettes and to brief the Committee
    not later than 90 days after enactment of this Act on actions
    taken, trends identified through FinCEN analysis, and any
    additional authorities or resources needed to mitigate these
    risks.
        Online Child Sexual Exploitation.--The Committee continues
    to be concerned with the growing use of U.S. financial
    platforms to monetize online child sexual exploitation and
    trafficking. Criminals are leveraging payment processors,
    crypto platforms, and traditional financial institutions to
    fund and profit from the distribution of child sexual abuse
    material. Strengthening FinCEN's Title 31 enforcement
    capabilities and financial sector oversight is essential to
    preventing the U.S. financial system from being used to
    facilitate such horrific crimes.
        Illegal Gambling.--The Committee continues to be concerned
    about the continued rise of illegal gambling, both online and
    in communities, and the risk it poses for illicit finance and
    money laundering. While the Bank Secrecy Act (BSA) provides
    Anti-money laundering (AML) controls for legal gambling,
    offshore online operators and unregulated gaming machines in
    the U.S. have no such controls, which allows for billions of
    dollars to move undetected. The Committee strongly supports due
    diligence and source of funds protocols that protect the
    Nation's financial system and the public. The Committee is not
    aware of any such protocols used by illegal or unregulated
    gambling operators and agrees with the Department's 2024
    National Money Laundering Risk Assessment's (NMLRA) that
    illegal online sites utilize virtual assets to obfuscate
    sources of funds. The Department is encouraged to prioritize
    enforcement actions against illegal gambling operators and the
    financial tools they employ. Further, FinCEN is strongly
    encouraged to increase its coordination with other agencies
    such as the Departments of Justice (DOJ), the Department of
    State (State), and the Department of Homeland Security (DHS)
    regarding illegal and unregulated gambling.
        Effective Use of Suspicious Activity Reports.--The
    Committee is concerned that existing data collected under the
    BSA, including SARs, are not being used effectively to identify
    scam patterns, protect consumers, or inform timely enforcement
    and policy responses. The Department is directed to evaluate
    how SARs related to fraud, scams, and consumer financial
    exploitation are collected, categorized, analyzed, and shared,
    and to report to the Committees on Appropriations within 180
    days of enactment of this Act on the steps needed to improve
    the usability of such information for detecting scam trends,
    identifying funnel accounts and repeat bad actors, and
    supporting coordinated action by financial regulators, consumer
    protection agencies, and law enforcement.
        Scams.--The Department and FinCEN, in consultation with the
    DOJ, DHS, the appropriate Federal banking agencies, and Federal
    functional regulators, are directed to submit an updated report
    to Congress on the state of scams in the United States that
    estimates (1) the number of financial fraud, pig butchering,
    elder financial fraud, and scams committed against American
    consumers each year, including: (a) attempted scams, including
    through social media, online dating services, email, phone, or
    text impersonation of financial institutions and non-bank
    financial institutions; (b) successful scams, including through
    social media, online dating services, email, phone, or text
    impersonation of financial institutions and non-bank financial
    institutions; (2) the number of consumers each year who lose
    money to one or more scams; (3) the dollar amount of consumer
    losses to scams each year; (4) the percentage of scams each
    year that can be attributed to: (a) overseas actors; and (b)
    organized crime; (5) the number of attempted scams each year
    that involve the impersonation of phone numbers associated with
    financial institutions and non-bank financial institutions; (6)
    an estimate of the number of synthetic identities impersonating
    American consumers each year; and (7) an overview of the
    Federal civil and criminal enforcement actions brought against
    the recipients of the proceeds of financial fraud, pig
    butchering, elder financial fraud, and scams in the period
    covered by the report that includes: (a) the number of such
    enforcement actions; (b) an evaluation of the effectiveness of
    such enforcement actions; (c) an identification of the types of
    claims brought against the recipients, including the recipients
    of the proceeds of financial fraud, pig butchering, elder
    financial fraud, and scams.

                          Bureau of the Fiscal Service

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $391,109,000
    Recommended in the bill...............................       355,061,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       -36,048,000

        The mission of the Bureau of the Fiscal Service (Fiscal
    Service) is to promote the financial integrity and operational
    efficiency of the U.S. Government through accounting,
    borrowing, collections, payments, and shared services. The
    Fiscal Service is the Federal government's central financial
    agent. The Fiscal Service also develops and implements reliable
    and efficient financial methods and systems to operate the
    government's cash management, credit management, and debt
    collection programs to maintain government accounts and report
    on the status of the government's finances. In addition, the
    Fiscal Service is the primary agency for collecting Federal
    nontax debt owed to the government and is responsible for all
    public debt operations and the promotion of the sale of U.S.
    securities.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $355,061,000 for the Fiscal
    Service.
        Cybersecurity in the Fiscal Service.--The Committee
    continues to focus on the enhanced cybersecurity needs of the
    Fiscal Service and encourages the Department to account for the
    heightened risk and need to protect the Fiscal Services' work
    as it relates to the Department's core mission. Strengthening
    the cybersecurity capabilities of the Fiscal Service is
    essential to our national security interests as well as
    safeguarding our ability to execute fiscal obligations, such as
    servicing the national debt. Within 180 days of enactment of
    this Act, the Fiscal Service is directed to report to the
    Committee on the strategy and tools in place to track and
    prevent cybersecurity intrusions.
        Improving Efficiency.--The Committee continues to recognize
    the importance of improving the efficiency, integrity, and
    transparency of the federal government's financial operations.
    The Committee continues to support OMB's April 2019 Memorandum
    (M-19-16) titled ``Centralized Mission Support Capabilities for
    the Federal Government'' and Executive Order No. 14249 titled
    ``Protecting America's Bank Account Against Fraud, Waste, and
    Abuse,'' which emphasizes the consolidation of core financial
    management systems across the federal government. The Committee
    further encourages the Fiscal Service to continue engaging
    federal agencies to leverage the Centralized Receivables
    Service (CRS) offering within the FM Marketplace Catalog with
    the goal of consolidating federal government accounts
    receivable management, which in turn will achieve greater
    operational efficiency as well as improve federal government
    collection rates.
        Transparency in Federal Spending.--The Fiscal Service is
    expected to continue coordinating with OMB to publish all
    unclassified vendor contracts and grant awards agreements for
    all Federal agencies, as well as to continue publishing the
    relevant Notice of Funding Opportunity (NOFO) identifiers
    related to the issuance of the NOFO for each grant online at
    USAspending.gov. The Committee looks forward to receiving an
    update on the expected timing for including NOFO information on
    USAspending.gov and the report on updating all financial and
    award spending information on at least a monthly basis.

                    Alcohol and Tobacco Tax and Trade Bureau

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $157,795,000
    Recommended in the bill...............................       157,795,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Alcohol and Tobacco Tax and Trade Bureau (TTB) is
    responsible for the enforcement of laws designed to eliminate
    certain illicit activities and the regulation of lawful
    activities relating to distilled spirits, beer, wine, non-
    beverage alcohol products, and tobacco. TTB focuses on
    collecting revenue, reducing taxpayer burden and improving
    service while preventing diversion, protecting the public, and
    preventing consumer deception in certain regulated commodities.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $157,795,000 for TTB.
        Trade Practice Enforcement and Education.--The American
    beverage alcohol system continues to experience unprecedented
    growth across the U.S. The entry of new products and businesses
    into the three-tier beverage alcohol system requires a robust
    TTB with the capacity to enforce the provisions of the Federal
    Alcohol Administration (FAA) Act that keep the marketplace
    safe, fair, and competitive. The recommendation includes
    $5,000,000 for TTB to continue its education and enforcement
    efforts for industry trade practice violations. Enforcement of
    basic trade practice functions, required under the FAA Act, is
    critical to ensuring a competitive, fair, and safe marketplace.
    The Committee urges TTB to increase its outreach to educate and
    inform the industry on trade practice laws and regulations.
        Cannabis Regulatory Framework.--The Committee recognizes
    that over 20 States and territories now permit the adult use
    cannabis, while over 35 States and territories permit the use
    of cannabis for medicinal purposes. The Committee directs TTB
    in coordination with the entire Department, and other agencies,
    which may have relevant regulatory expertise, to coordinate an
    assessment of the adequacy of State marijuana regulatory
    frameworks, including commonalities and novel approaches to
    enforcement and oversight. The assessment shall include
    recommendations to improve data sharing and coordination
    between State and Federal authorities. The Department is
    directed brief the Committee on the findings of the assessment
    within one year of enactment of this Act.
        Diversion Prevention.--The Committee urges DOJ, in
    coordination with the broader Department, TTB, and other
    agencies that may have relevant regulatory expertise, to
    coordinate an assessment of the most effective methods of
    preventing diversion of state legal cannabis product into
    jurisdictions that do not permit the use of cannabis.

                               United States Mint

                   UNITED STATES MINT PUBLIC ENTERPRISE FUND

        The United States Mint (the Mint) manufactures coins,
    receives deposits of gold and silver bullion, and safeguards
    the Federal government's holdings of monetary metals. In 1997,
    Congress established the U.S. Mint Public Enterprise Fund
    (Public Law 104-52), which authorized the Mint to use proceeds
    from the sale of coins to finance the costs of its operations
    and consolidated all existing Mint accounts into a single fund.
    Public Law 104-52 also provided that, in certain situations,
    the levels of capital investments for circulating coins and
    protective services shall factor into the decisions of
    Congress.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a spending level for capital
    investments by the Mint for circulating coinage and protective
    services of $50,000,000 for FY 2027.

       Community Development Financial Institutions Fund Program Account

    Appropriation, fiscal year 2026.......................      $324,000,000
    Recommended in the bill...............................       276,600,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       -47,400,000

        The Community Development Financial Institutions (CDFI)
    Fund provides grants, loans, equity investments, and technical
    assistance, on a competitive basis, to new and existing CDFIs
    such as community development banks, community development
    credit unions, and housing and micro-enterprise loan funds.
    Recipients use the funds to support mortgages, small
    businesses, and economic development lending in underserved and
    distressed neighborhoods. The availability of financial
    services in these neighborhoods is critical. The CDFI Fund is
    also responsible for implementation of the New Markets Tax
    Credits.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $276,600,000 for the CDFI Fund
    program. Of the amounts recommended, $170,000,000 is for
    financial and technical assistance grants, $35,000,000 is for
    Native Initiatives, $35,000,000 is for the Bank Enterprise
    Award Program, $3,000,000 is for small dollar loan program, and
    $33,600,000 is for administrative expenses.
        The CDFI Fund is directed to obligate previously
    appropriated funds in an expeditious manner to ensure program
    continuity and effectiveness. The Committee directs that
    funding to the Office of the Secretary be withheld until all
    previous funds for the CDFI awards, are fully obligated.
        New Markets Tax Credit.--The Committee encourages a focus
    on areas in Appalachia affected by flooding in 2022 and 2025.
        CDFI Fund Workforce.--The Department is directed to brief
    the Committees on Appropriations within 30 days of enactment of
    this Act on the staffing levels of the CDFI Fund, including
    information on staffing level changes at the Fund, and how
    Treasury will be addressing any vacancies that will affect CDFI
    Fund program operations or its ability to support the CDFI
    certification process and distribute awards in a timely and
    accurate manner.

                            Internal Revenue Service

        The Committee recommends $10,242,003,000 for the IRS, which
    is a decrease of $953,362,000 or 8.5 percent, below FY 2026
    enacted level, to administer the nation's tax systems.
        User Fees and Spending Reports.--The IRS is prohibited from
    using funds derived from user fees to support any programs,
    investments, or initiatives in the Enforcement account. The
    Committee also continues to direct the IRS to submit a user fee
    spending plan to the Committee within 60 days of enactment of
    this act detailing planned spending of funds derived from user
    fees for each of its appropriations accounts. The plan shall
    include the specific programs, investments, and initiatives
    funded through each appropriations account that are supported
    by user fees. Additionally, the IRS is directed to submit on a
    quarterly basis Full-Time Equivalent (FTE) usage and
    obligations by account and anticipated FTE usage and spending
    for activities funded through user fees through fiscal year
    2027.
        Obligations and Employment.--Within 45 days of the end of
    each quarter for calendar year 2027, the IRS is directed to
    submit to the Committee an obligation and personnel report. The
    report shall include information about the obligations made
    during the previous quarter by appropriation, object class,
    office, and activity; the estimated obligations for the
    remainder of the fiscal year by appropriation, object class,
    office, and activity; the number of FTE within each office
    during the previous quarter; and the estimated number of FTE
    within each office for the remainder of the fiscal year.
        Artificial Intelligence Transparency.--Not later than 180
    days after the date of enactment of this Act, the IRS is
    directed to brief the Committee on the use of AI tools by the
    agency. The briefing should include information on how the IRS
    is using AI to detect fraud, improve compliance, and enhance
    taxpayer services. In addition, the IRS is directed to develop
    guidance encouraging agency officials to invest in secure,
    traceable decision support systems that enhance any existing AI
    systems within the agency focused on fraud detection.
        A description of the Committee's recommendation for
    appropriations by account is provided below.

                               TAXPAYER SERVICES

    Appropriation, fiscal year 2026.......................    $3,036,606,000
    Recommended in the bill...............................     3,036,606,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Taxpayer Services appropriation provides funding for
    taxpayer services, including forms and publications; processing
    of tax returns and related documents; filing and account
    services; taxpayer advocacy services; and assistance to
    taxpayers to understand their tax obligations, correctly file
    their returns, and pay taxes due in a timely manner. The budget
    includes $46,000,000 for the Community Volunteer Income Tax
    Assistance Matching Grants Program to support free tax
    preparation and other services.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $3,036,606,000 for Taxpayer
    Services.
        Identity Theft.--The Committee continues to support IRS's
    efforts to reduce identity theft. Identity theft remains a
    persistent obstacle to accurate, fair, and efficient tax
    collection. Innocent taxpayers, who otherwise comply with their
    tax obligations, have been subject to the IRS examination
    process delaying their refund because their identity was stolen
    and misused. The Committee recognizes the progress that has
    been made in reducing the backlog of Theft Victim Assistance
    cases. The IRS is encouraged to more fully utilize data
    analytics and other technology solutions to achieve greater
    efficiencies in identifying fraud, expeditiously assist
    victims, and work toward reducing taxpayer identity theft.
        Form W-2G Threshold.--The Committee recognizes that the IRS
    Advisory Council (IRSAC) Public Report published in November
    2023, recommends the reporting threshold for Form W-2G to be
    increased to $5,000. The IRSAC report also notes, and the
    Committee agrees, that the IRS is authorized to modify
    reporting thresholds for Form W-2G, that the IRS
    administratively set the current threshold in 1977, and that
    the IRS has not modified it since that time. The IRS is
    directed to update this threshold in accordance with the
    recommendation of the IRSAC.
        Proof of Identity.--Not later than 270 days after the date
    of enactment of this Act, the IRS is directed to study and
    brief the Committee on the feasibility of requiring taxpayers
    to provide a sufficient proof of identity, using the standards
    described in Special Publication 800-63 entitled `Digital
    Identity Guidelines' (or a successor document) of the National
    Institute of Standards and Technology, prior to electronically
    filing a federal tax return.
        Pass-Through Entity Compliance.--The Committee is concerned
    with efforts by the Large Business and International Division
    (LB&I) to target businesses for audits based primarily on their
    status as a pass-through entity. Many businesses choose to
    structure as a pass-through for increased liability protection,
    operational flexibility, and simplified tax filing. The IRS is
    directed to determine which businesses are audited based on
    evidence of improper compliance with the law and not their
    chosen legal business structure or any other expression of free
    speech.
        Payroll Filing Digitization.--The Committee is concerned
    that the IRS continues to rely on paper-based intake and manual
    transcription for payroll and employment related filings. The
    National Taxpayer Advocate's 2025 annual report identifies
    amended return and refund delays as the most serious problem
    facing taxpayers, noting that business amended returns take an
    average of 401 days to process due to manual routing and
    review. The report further cites delays in processing Forms
    941X, including those claiming payroll-related credits, as a
    major contributor to this backlog. The IRS is directed to
    prioritize digitization of payroll filings, including original
    and amended returns, and to expand automation for
    electronically submitted taxpayer responses. Within 180 days of
    enactment of this Act, the IRS is directed to brief the
    Committees on Appropriations on the agency's plan for
    digitizing intake and processing of payroll related filings,
    including Forms 941, 940, and 941X. The IRS is further
    encouraged to establish a Payroll Digitization Pilot Program to
    test automated processing of payroll and amended filings,
    including those submitted digitally.
        Paid Leave Tax Credit Outreach, Awareness, and Reporting.--
    The IRS is directed to continue its outreach and awareness
    campaign on the paid leave tax credit and to identify
    opportunities to strengthen those efforts and promote further
    adoption by collaborating with stakeholders. The IRS is further
    encouraged to make an annual report publicly available on the
    progress of its outreach and awareness campaign. Finally, the
    IRS is encouraged to assess what data is currently available or
    may become available in future years without imposing an undue
    cost or burden on employers that could support future
    reporting. Such data may include information on employer plans
    and credit-eligible leave practices, such as whether employers
    self-fund or purchase paid family and medical leave insurance
    products, as well as benefit duration, wage replacement levels,
    and other relevant factors.
        Digital Asset Tax Policy.--The Committee supports the
    efforts of the Administration to establish a responsible
    framework for the digital asset ecosystem. This framework
    includes the responsible treatment of digital asset
    transactions in our tax code. The IRS is directed to report
    within 180 days of enactment of this Act its strategy to assist
    taxpayers in understanding their obligations with respect to
    digital asset transactions, including but not limited to
    payment stablecoins and form 1099DA, Exchange-Traded Products
    (ETPs) and staking, and wash sales. The report should
    demonstrate the IRS' knowledge of blockchain technology and its
    use by the digital asset ecosystem to ensure taxpayers have the
    most accurate guidance.
        Implementation of E.O. 14370.--The IRS is directed to
    evaluate and report on the steps taken to implement E.O. 14370,
    including guidance to taxpayers and businesses, informational
    returns, and additional authorities needed to provide
    additional clarity to taxpayers, within 180 days of enactment
    of this Act.
        Facade Easement Treatment.--The IRS shall recognize the
    historical importance and necessity of facade easements to
    assist in preserving the unique architecture that helped create
    this country. The IRS shall value facade easements at the
    highest and best use of the property in accordance with current
    IRS code.

                                  ENFORCEMENT

    Appropriation, fiscal year 2026.......................    $4,999,000,000
    Recommended in the bill...............................     3,600,006,000
    Bill compared with:
        Appropriation, fiscal year 2026...................    -1,398,994,000

        The Enforcement appropriation provides for the examination
    of tax returns, both domestic and international; the
    administrative and judicial settlement of taxpayer appeals of
    examination findings; technical rulings; monitoring of employee
    pension plans; determinations of qualifications of
    organizations seeking tax-exempt status; examinations of tax
    returns of exempt organizations; enforcement of statutes
    relating to detection and investigation of criminal violations
    of the internal revenue laws; identification of underreporting
    of tax obligations; securing of unfiled tax returns; and
    collecting of unpaid accounts.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $3,600,006,000 for Enforcement.
    The Committee recommends not less than $65,257,000 to support
    IRS activities for the Interagency Crime and Drug Enforcement
    program.
        Advanced Manufacturing Production Credit.--The Committee is
    concerned that certain entities may be claiming clean energy
    manufacturing tax credits without performing substantial
    manufacturing activities in the United States. Of particular
    concern are claims related to Section 45X where critical
    manufacturing steps occur outside the U.S. The IRS is directed
    to issue guidance and strengthen enforcement to ensure tax
    credits are administered consistent with congressional intent
    and do not benefit foreign entities of concern.

                       TECHNOLOGY AND OPERATIONS SUPPORT

    Appropriation, fiscal year 2026.......................    $3,159,759,000
    Recommended in the bill...............................     3,605,391,000
    Bill compared with:
        Appropriation, fiscal year 2026...................      +445,632,000

        The Technology and Operations Support account provides
    funding for the overall planning and direction of the IRS,
    including shared service support related to facilities
    services, rent payments, printing, postage, and security.
    Specific activities include headquarters management activities
    such as strategic planning, communications and liaison,
    finance, human resources, Equal Employment Opportunity and
    diversity, research, information technology, and
    telecommunications.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $3,605,391,000 for Technology and
    Operations Support.
        Information Technology Reports.--Within 30 days of the end
    of each quarter for calendar year 2027, the IRS is required to
    submit a report on major information technology project
    activities to the Committee and to GAO. The Committee expects
    the reports to include detailed, plain English explanations of
    the cumulative expenditures and schedule performance to date,
    specified by fiscal year; the costs and schedules for the
    previous three months; the anticipated costs and schedules for
    the upcoming three months; and the total expected costs to
    complete IRS's top five major information technology project
    activities. In addition, the quarterly report should include
    the date the project was started; the expected date of
    completion; the percentage of work completed as compared to
    planned work; the current and expected state of functionality;
    any changes in schedule; and current risks unrelated to funding
    amounts and mitigation strategies. The IRS is directed to
    conduct a semi-annual review of its IT investments to ensure
    the cost, schedule, and scope of the projects' goals are
    transparent.
        In addition, GAO is directed to review and report annually
    to the Committees on Appropriations an evaluation of the cost
    and schedule of activities for all major IRS information
    technology projects for the year, with a particular focus on
    the projects included in IRS's quarterly reports.
        Inventory.--The Committee is aware the IRS is in possession
    of a large quantity of weapons and ammunition. The IRS is
    directed to submit a report to the Committee within 90 days of
    enactment of this Act to disclose the quantity and type(s) of:
    weapons, weapons systems, ammunition, explosive devices,
    armored vehicles, drones/unmanned aerial vehicles, and chemical
    weapons such as tear gas and calming agents.
        Artificial Intelligence Risk Management Working Group.--The
    Committee recognizes the importance of protecting taxpayer data
    and ensuring the accuracy of tax returns as AI becomes more
    integrated into tax preparation software. While existing IRS
    publications (including Publications 1345, 3112, and 4164)
    establish baseline security requirements, the Committee is
    concerned that these standards may not fully address the unique
    risks posed by generative AI and automated systems, such as
    systemic inaccuracies or the misuse of sensitive data. The IRS
    is directed to establish, within 120 days of enactment of this
    Act, an Artificial Intelligence Risk Management Working Group
    (Working Group). The Working Group should consist of relevant
    IRS leadership, tax software industry representatives, and
    experts in AI governance and cybersecurity. The Working Group
    shall be tasked with identifying gaps in current software
    standards and recommending updates to ensure the safe and
    transparent use of AI in the e-file ecosystem, with a focus on
    data governance, accuracy benchmarking, and human oversight.
    The IRS is further directed to provide a briefing on the
    Working Group's initial findings and recommended regulatory
    updates no later than 270 days of enactment of this Act.
        Fraudulent Tax Returns.--The IRS is encouraged to implement
    measures to electronically provide real-time or near real-time
    data on suspected fraudulent tax returns to tax software
    providers and tax professionals. Such measures may utilize, as
    determined by the Commissioner, an authenticated application
    programming interface or the Information Sharing and Analysis
    Center platform.
        IRS Security Operations Modernization.--To address critical
    visibility gaps and meet federal logging mandates, the IRS is
    encouraged to invest in the deployment of a centralized, AI-
    driven security operations platform. Modernizing security
    operations will eliminate the agency's fragmented data silos
    and leverage automation to transition toward a proactive, zero
    trust architecture capable of detecting and remediating
    sophisticated cyber threats in real time.
        Platform-as-a-Service Information Technology.--The IRS is
    encouraged to use existing strategic contracting vehicles to
    utilize platform-as-a-service information technology services
    that reduce costs and improve operational efficiency.

              Administrative Provisions--Internal Revenue Service

                         (INCLUDING TRANSFER OF FUNDS)

        Section 101. Provides transfer authority.
        Section 102. The Committee continues a provision that
    requires the IRS to maintain a training program to include
    taxpayer rights, dealing courteously with taxpayers, cross-
    cultural relations, and the impartial application of tax law.
        Section 103. The Committee continues a provision that
    requires the IRS to institute and enforce policies and
    procedures that will safeguard the confidentiality of taxpayer
    information and protect taxpayers against identity theft.
        Section 104. The Committee continues a provision that makes
    funds available for improved facilities and increased staffing
    to provide efficient and effective 1-800 number help line
    service for taxpayers.
        Section 105. The Committee continues a provision that
    requires the IRS to notify employers of any address change
    request and to give special consideration to offers-in-
    compromise for taxpayers who have been victims of payroll tax
    preparer fraud.
        Section 106. The Committee continues a provision that
    prohibits the IRS from targeting U.S. citizens for exercising
    their First Amendment rights.
        Section 107. The Committee continues a provision that
    prohibits the IRS from targeting groups based on their
    ideological beliefs.
        Section 108. The Committee continues a provision that
    requires the IRS to comply with procedures and policies on
    conference spending as recommended by the Treasury Inspector
    General for Tax Administration.
        Section 109. The Committee continues a provision that
    prohibits funds for giving bonuses to employees or hiring
    former employees without considering conduct and compliance
    with Federal tax law.
        Section 110. The Committee continues a provision that
    prohibits funds from being used to contravene section 6103 of
    the Internal Revenue Code of 1986 (preserving the
    confidentiality of tax returns).
        Section 111. The Committee continues a provision that
    provides direct hiring authorities for certain IRS positions.
        Section 112. The Committee continues a provision that
    extends current home to work transportation for the IRS
    Commissioner for FY 2027.
        Section 113. The Committee includes a new provision
    prohibiting the IRS from developing its own Direct File
    software before seeking Congressional approval.
        Section 114. The Committee includes a new provision
    prohibiting the IRS from purchasing firearms or ammunition
    above specified levels.

             Administrative Provisions--Department of the Treasury

                         (INCLUDING TRANSFERS OF FUNDS)

        Section 115. The Committee continues a provision that
    authorizes the Department to purchase uniforms, insurance for
    motor vehicles that are overseas, and motor vehicles that are
    overseas without regard to the general purchase price
    limitations; to enter into contracts with the State Department
    for health and medical services for Treasury employees who are
    overseas; and to hire experts or consultants.
        Section 116. The Committee continues a provision that
    authorizes transfers, up to two percent, between ``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'' appropriations under certain circumstances.
        Section 117. The Committee continues a provision that
    authorizes transfers, up to two percent, between the IRS and
    TIGTA under certain circumstances.
        Section 118. The Committee continues a provision that
    prohibits the Department from undertaking a redesign of the
    one-dollar Federal Reserve note.
        Section 119. The Committee continues a provision that
    provides for transfers from the Fiscal Service to the Debt
    Collection Fund as necessary for the purposes of debt
    collection.
        Section 120. The Committee continues a provision requiring
    Congressional approval for the construction and operation of a
    museum by the Mint.
        Section 121. The Committee continues a provision that
    prohibits funds in this or any other Act from being used to
    merge the Mint and the Bureau of Engraving and Printing (BEP)
    without the approval of the House and the Senate committees of
    jurisdiction.
        Section 122. The Committee continues a provision deeming
    that funds for the Department's intelligence-related activities
    are specifically authorized in FY 2027 until enactment of the
    Intelligence Authorization Act for FY 2027.
        Section 123. The Committee continues a provision permitting
    the BEP to use $5,000 from the Industrial Revolving Fund for
    reception and representation expenses.
        Section 124. The Committee continues a provision requiring
    the Department to submit a Capital Investment Plan.
        Section 125. The Committee continues a provision
    prohibiting the Department from finalizing any regulation
    related to the standards used to determine the tax-exempt
    status of a 501(c)(4) organization.
        Section 126. The Committee continues a provision requiring
    a report on the Department's Franchise Fund.
        Section 127. The Committee continues a provision requiring
    quarterly reports from the Office of Financial Research (OFR)
    as well as testimony if requested.
        Section 128. The Committee continues a provision allowing a
    transfer of not more than 5 percent to the IT Working Capital
    Fund.
        Section 129. The Committee continues a provision allowing
    the OIG to continue reviewing the ERA Program created in the
    Consolidated Appropriations Act, 2021 and ARPA.
        Section 130. The Committee continues a provision requiring
    the Department to submit a report to the Committees on
    Appropriations on the Treasury Forfeiture Fund, including
    impact of the strategic bitcoin reserve and digital asset
    stockpile and all third-party contractors responsible for
    custody of the digital assets.
        Section 131. The Committee includes a new provision
    prohibiting FinCEN from using funds until 90 Fed. Reg. 13688 is
    finalized and requires FinCEN to report on the status of
    beneficial ownership data held by the Bureau.
        Section 132. The Committee includes a new provision that
    prohibits both the OFR and the Federal Insurance Office (FIO)
    from issuing subpoenas.
        Section 133. The Committee includes a new provision that
    prohibits certain Biden-era policies related to Cuba from being
    implemented.
        Section 134. The Committee includes a new provision
    prohibiting funds from being used to license transactions
    incident to non-cultural exchanges outline in 31 CFR
    515.565(b).
        Section 135. The Committee includes a new provision
    requiring a report on certain travel to Cuba.
        Section 136. The Committee includes a new provision
    prohibiting the Department from participating in the study,
    design, building, or development of a U.S. Central Bank Digital
    Currency or any decision to discontinue paper currency as the
    legal tender.
        Section 137. The Committee includes a new provision
    prohibiting funds from being used to establish any committee
    within the Department related to ESG matters.
        Section 138. The Committee includes a new provision
    prohibiting any transactions by the Secretary involving state
    sponsors of terrorism.
        Section 139. The Committee includes a new provision
    prohibiting the implementation or enforcement of 88 Fed. Reg.
    80584.
        Section 140. The Committee includes a new provision
    directing the Bureau of Engraving and Printing to report on
    workforce stability within 60 days.

     TITLE II--EXECUTIVE OFFICE OF THE PRESIDENT AND FUNDS APPROPRIATED TO
                                 THE PRESIDENT

        Funds appropriated under this title provide for the staff
    and operations of the White House, along with other offices
    within the Executive Office of the President (EOP) that develop
    and coordinate policy on behalf of the President. These offices
    include the National Security Council (NSC) and the Office of
    Management and Budget (OMB). The title also includes funding
    for the Office of National Drug Control Policy (ONDCP) and
    certain expenses of the Vice President.

                                The White House

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $78,904,000
    Recommended in the bill...............................        78,904,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The White House Salaries and Expenses account supports
    staff and administrative services necessary for the direct
    support of the President.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $78,904,000 for the White House.

                     Executive Residence at the White House

                               OPERATING EXPENSES

    Appropriation, fiscal year 2026.......................       $15,453,000
    Recommended in the bill...............................        15,453,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Executive Residence at the White House Operating
    Expenses account provides for the care, maintenance, staffing,
    and operations of the Executive Residence, including official
    and ceremonial functions of the President.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $15,453,000 for the Operating
    Expenses of the Executive Residence. The bill continues the
    same restrictions on reimbursable expenses for use of the
    Executive Residence as have been included in past years.

                       White House Repair and Restoration

    Appropriation, fiscal year 2026.......................        $2,475,000
    Recommended in the bill...............................         2,475,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The White House Repair and Restoration account provides for
    the repair, alteration, and improvement of the Executive
    Residence at the White House.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $2,475,000 for White House Repair
    and Restoration.

                          Council of Economic Advisers

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................        $4,854,000
    Recommended in the bill...............................         4,854,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Council of Economic Advisers (CEA) analyzes the
    national economy and its various segments, advises the
    President on economic developments, recommends policies for
    economic growth and stability, appraises economic programs and
    policies of the Federal government, and assists in preparation
    of the annual Economic Report of the President.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $4,854,000 for the CEA.

            National Security Council and Homeland Security Council

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $19,000,000
    Recommended in the bill...............................        19,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The NSC and the Homeland Security Council have been
    combined to form the National Security Staff, which advises and
    assists the President on the integration of domestic, foreign,
    military, intelligence, and economic aspects of national
    security policy and serves as the principal means of
    coordinating executive departments and agencies in the
    development and implementation of national security and
    homeland security policies.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $19,000,000 for the NSC and
    Homeland Security Council.

                            Office of Administration

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $124,308,000
    Recommended in the bill...............................       124,308,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Office of Administration (OA) is responsible for
    providing administrative services to the EOP. These services
    include financial, personnel, procurement, information
    technology, records management, and general office services.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $124,308,000 for the OA. Of the
    recommended amount, not to exceed $12,800,000 is available
    until expended for modernization of information technology
    infrastructure within the EOP.

                        Office of Management and Budget

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $129,000,000
    Recommended in the bill...............................       129,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        OMB assists the President in the discharge of budgetary,
    economic, management, and other executive responsibilities.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $129,000,000 for OMB.
        Budget Submission.--OMB is required to submit the
    President's FY 2028 budget request by the first Monday in
    February as required by section 1105(a) of title 31, United
    States Code and includes a restriction on the obligation of
    funds until the budget is submitted. The Committee encourages
    OMB to provide an appropriate number of printed copies of the
    submission to congressional committees, including documents
    such as the Appendix, Historical Tables, and Analytical
    Perspectives.
        Personnel and Obligations Report.--OMB is directed to
    provide the Committee with quarterly reports on personnel and
    obligations consisting of on-board staffing levels, estimated
    staffing levels by office for the remainder of the fiscal year,
    total obligations incurred to date, estimated total obligations
    for the remainder of the fiscal year, and a narrative
    description of current hiring initiatives.
        Unobligated Balances Report.--OMB is directed to report to
    the Committee within 45 days of the end of each fiscal quarter
    on available balances at the start of the fiscal year, current
    year obligations, and resulting unobligated balances for each
    discretionary account within the jurisdiction of this Act.
        Improper Payments.--The Committee remains concerned by the
    prevalence of improper payments across multiple Federal
    agencies, which totaled over $161 billion in FY 2024. The
    Committee encourages OMB to continue working with agencies
    across the Federal government to develop plans and processes to
    eliminate improper payments and ensure compliance with existing
    law, such as the Payment Integrity Information Act of 2019 and
    the Improper Payments Elimination and Recovery Act of 2010.
        Federal Agency Data for Artificial Intelligence
    Applications.--The Committee continues to recognize the
    critical need for AI-ready data to enable the adoption of AI
    and machine learning (ML) solutions across the federal
    government. Not later than 180 days after the date of enactment
    of this Act, OMB shall brief the Committee on its progress
    toward issuing guidance requiring agencies to assess,
    structure, and modernize their datasets for AI applications.
        Next-Generation Security Information and Event Management
    (SIEM).--The Committee is concerned about the threat to Federal
    networks posed by advanced China-nexus cyber campaigns that
    have compromised large, well-resourced, and well-defended
    enterprises. To effectively combat this threat, Federal
    agencies should consider deploying technologies that allow for
    the ingestion of security-relevant data from unmanaged assets,
    like routers, firewalls, and other edge devices that do not
    support traditional cybersecurity tools. OMB is directed to
    work with the Cybersecurity and Infrastructure Security Agency
    (CISA) and the Office of the National Cyber Director (ONCD) to
    submit to a report to the Committee no later than 180 days of
    the date of enactment of this Act on the status of the
    deployment of Next Generation SIEM solutions across the federal
    government. Additionally, OMB, in consultation with ONCD and
    CISA shall develop and publish guidelines for Next Generation
    SIEM adoption across the federal government, explaining how
    these programs relate to, or may be funded by, DHS
    cybersecurity programs.
        Federal Civilian Agency Data Resilience.--As cyber
    incidents grow more frequent and sophisticated, resilient data
    backup and recovery capabilities are essential to maintaining
    operational continuity. The Committee is concerned that data
    backup, recovery, and restoration capabilities have been
    implemented inconsistently at federal civilian agencies. This
    fragmented approach to data resilience hinders the timely and
    coordinated recovery of mission-essential systems. Variations
    in architecture, governance, tooling, and recovery practices
    increase operational risk. OMB is encouraged to assess federal
    civilian agency data resilience using vendor-neutral, third-
    party, data-driven maturity frameworks that enable benchmarking
    over time, including routine testing of backup integrity and
    restoration processes; the ability to meet defined recovery
    time and recovery point objectives; and adoption of
    architectures incorporating immutable and isolated backups to
    protect against destructive cyber activity, data corruption,
    and credential compromise.
        Shadow AI Mitigation.--The Committee recognizes that the
    rapid, unauthorized proliferation of AI assets across federal
    agencies--commonly referred to as ``shadow AI''--poses an
    unacceptable risk to national security, data privacy, and the
    protection of citizen personally identifiable information
    (PII). Current manual reporting methods can fail to capture a
    significant portion of AI use within the federal government,
    leaving agencies blind to potential data exfiltration and
    cybersecurity vulnerabilities. The Committee encourages Federal
    agencies to consider moving toward a posture of continuous,
    automated discovery of all AI assets to ensure full compliance
    with Federal safety and rights-impacting standards.
        Digital Identity Solutions.--The Committee notes the
    growing need to modernize online identity verification
    solutions across government to protect against fraud,
    strengthen digital identity nationwide, and support American
    users. Agencies should replace legacy checks with multi-
    layered, high assurance verification to deliver a more secure,
    seamless experience while saving taxpayer funding. OMB is
    encouraged to work with agencies to utilize commercially
    available, user-consented and reusable digital identity
    solutions that support high-assurance identity proofing and
    authentication independently certified to meet or exceed
    National Institute of Standards and Technology (NIST) Identity
    Assurance Level 2 (IAL2) guidelines to achieve the highest
    possible pass rates, fraud prevention, and cost reduction.
        Cybersecurity Data Logging and Retention.--The Committee
    reaffirms the importance of cybersecurity data logging and
    retention to support timely detection, investigation, and
    response and to meet Federal requirements. The Committee
    recognizes that the cost of retaining growing volumes of
    security telemetry data has increased significantly.
    Accordingly, the Committee encourages agencies to evaluate
    cost-effective approaches for meeting applicable logging and
    retention mandates, including integrated data platforms to
    reduce duplicative storage and lower retention costs without
    degrading security outcomes. OMB is further encouraged, in
    coordination with GSA, to share best practices to help agencies
    manage retention costs while maintaining required logging and
    retention practices.
        Federal Government Service Delivery.--The Committee
    continues to support OMB's efforts to improve service delivery
    and customer experiences with Federal agencies, particularly
    those that are designated as high impact service providers. The
    Committee directs OMB and the Office of the Federal Chief
    Information Officer to work with executive agencies to ensure
    funding for programs and initiatives that improve federal
    government service delivery and customer experience are
    included in agency budget submissions in forthcoming fiscal
    years as further required by PL 118-231 (the Government Service
    Delivery Improvement Act) and PL 115-336 (the 21st Century
    Integrated Digital Experience Act).
        Government-Spending/Apportionment-Transparency.--Congress
    enacted the first statutory obligation to apportion budgetary
    resources more than 120 years ago. The purpose of this
    directive was to ensure the Administration worked with Congress
    to execute spending laws as intended. Moreover, timely access
    to apportionment information by Congress has been and continues
    to be a critical check and balance within our federal system of
    government. The Administration is encouraged to work with
    Congress to fulfill its commitment to transparency and
    accountability with respect to apportionment information.
        Public Safety Telecommunicators.--OMB is directed to, as
    part of the first revision process of the Standard Occupational
    Classification system, consider the feasibility of establishing
    a separate code for public safety telecommunicators as a subset
    of protective service occupations. If the Director decides not
    to establish the separate code for public safety
    telecommunicators, the Director shall, not later than 90 days
    after the Director announces in the Federal Register the final
    decision of the revision process described in such subsection,
    submit to the Committee a report explaining why such separate
    code was not established.
        National Biotechnology Coordination Office.--The Committee
    recognizes the importance of centralized coordination of
    interagency actions related to biotechnology research,
    development, commercialization, and regulation to promote
    collaboration and reduce unnecessary duplicative efforts.
    Therefore, the Committee directs OMB to submit to the
    Committees, no later than March 1, 2027, a report on crosscut
    budget amounts of federal biotechnology spending across the
    interagency and regulatory overlap, gaps, and ambiguities
    related to biotechnology product regulation.

                     Office of the National Cyber Director

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $20,000,000
    Recommended in the bill...............................        20,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Office of the National Cyber Director (ONCD) was
    created in the William M. (Mac) Thornberry National Defense
    Authorization Act for Fiscal Year 2021 (Public Law 116-283) to
    advise the President on cybersecurity and related emerging
    technology issues and to coordinate cybersecurity strategy and
    policy, including Executive Branch development of an integrated
    national cybersecurity.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $20,000,000 for the ONCD.
        Federal Data Security.--A significant portion of today's
    cybersecurity vulnerabilities occur outside of traditional
    legacy and enterprise investments made for localized agency
    network protections when data is in transit, due to various
    automated routing and switching protocols via systems and
    infrastructure potentially con-trolled or subject to
    manipulation by adversarial threats. The ONCD is encouraged to
    work with CISA to ensure best practices are followed with
    lessons learned from the Department of Defense's mapping
    methodology and data format.

                     Office of National Drug Control Policy

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $21,785,000
    Recommended in the bill...............................        21,785,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        ONDCP was established by the Anti-Drug Abuse Act of 1988.
    As the President's primary source of support for counter-drug
    policy development and program oversight, ONDCP is responsible
    for developing and updating a National Drug Control Strategy,
    developing a National Drug Control Budget, and coordinating and
    evaluating the implementation of Federal drug control
    activities. In addition, ONDCP manages several counter-drug
    programs, including the High Intensity Drug Trafficking Areas
    (HIDTA) and Drug-Free Communities (DFC) grant programs.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $21,785,000 for ONDCP Salaries and
    Expenses.
        Rural Non-Profits in Drug-Free Communities Program.--The
    Committee supports the DFC program's efforts to involve local
    communities in finding solutions and helping youth at risk for
    substance use. The Committee encourages the program to
    prioritize the efforts of regional non-profit organizations in
    rural areas utilizing holistic approaches to fight substance
    abuse, including education, treatment, and investigations.
        HIDTA Intelligence Modernization.--The Committee recognizes
    the critical role of the HIDTA program in dismantling
    transnational criminal organizations. To further enhance the
    efficacy of these task forces, ONDCP is directed to prioritize
    funding for collaborative, auditable data integration
    technologies that enable real-time intelligence sharing across
    regional HIDTA boundaries. The ONDCP Director shall encourage
    HIDTAs to adopt open-architecture platforms that can ingest and
    correlate data from disparate Record Management Systems (RMS),
    License Plate Readers (LPR), and case management tools without
    requiring the replacement of legacy systems. The Committee
    supports improved data virtualization to allow for better
    coordination between Federal, State, and local partners in
    identifying drug supply chains.
        High Intensity Drug Trafficking Areas Program Oversight.--
    The Committee recognizes that the HIDTA program, established
    under the Anti-Drug Abuse Act of 1988, has been effectively
    administered by ONDCP since its inception. As the lead agency
    coordinating the nation's drug control strategy, ONDCP is
    uniquely positioned to ensure HIDTA resources are strategically
    deployed and integrated to combat drug trafficking.
    Transferring oversight of the program to another agency would
    risk undermining HIDTA's core mission and diminishing the
    effectiveness of its locally driven enforcement model.
    Therefore, the Committee believes that the HIDTA program should
    remain under the jurisdiction of ONDCP.
        Allocation of Resources.--The Committee encourages ONDCP to
    ensure appropriate resources are allocated to HIDTA regions
    combatting significant methamphetamine and weapons trafficking
    and illegal marijuana cultivation to promote funding parity for
    intelligence, training, and support programs.

                         FEDERAL DRUG CONTROL PROGRAMS

                 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM

                         (INCLUDING TRANSFERS OF FUNDS)

    Appropriation, fiscal year 2026.......................      $298,579,000
    Recommended in the bill...............................       299,600,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       + 1,021,000

        The HIDTA Program provides resources to Federal, State,
    Local, and Tribal agencies in designated HIDTAs to combat the
    production, transportation, and distribution of illegal drugs;
    to seize assets derived from drug trafficking; to address
    violence in drug-plagued communities; and to disrupt the drug
    marketplace.
        There are 33 HIDTAs operating in all 50 States plus the
    District of Columbia, Puerto Rico, and the U.S. Virgin Islands.
    Each HIDTA is managed by an Executive Board comprised of equal
    numbers of Federal, State, local, and Tribal officials. Each
    HIDTA Executive Board is responsible for designing and
    implementing initiatives for the specific drug trafficking
    threats in its region. Intelligence and information sharing are
    key elements of all HIDTA programs.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $299,600,000 for the HIDTA
    Program.

                      OTHER FEDERAL DRUG CONTROL PROGRAMS

                         (INCLUDING TRANSFERS OF FUNDS)

    Appropriation, fiscal year 2026.......................      $136,150,000
    Recommended in the bill...............................       142,150,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        +6,000,000

                            COMMITTEE RECOMMENDATION

        The Committee recommends $142,150,000 for Other Federal
    DCPs. The recommended level for FY 2027 is distributed among
    specific programs and activities as follows:

    Drug-Free Communities.................................      $109,000,000
    Drug Court Training and Technical Assistance..........         3,000,000
    Anti-Doping Activities................................        20,000,000
    World Anti-Doping Agency..............................         3,700,000
    Model Acts Program....................................         1,250,000
    Community-Based Coalition Enhancement Grants (CARA             5,200,000
     Grants)..............................................

        World Anti-Doping Agency Drug Testing Concerns.--The
    Committee continues to have serious concerns that the resources
    U.S. taxpayers have provided in the form of annual U.S. dues to
    WADA are being used to further corruption and opaqueness in
    Olympic sports. ONDCP is directed to provide within 30 days of
    enactment of this Act a briefing on the steps taken to advise
    WADA on the need to conduct an external audit consistent with
    the World Anti-Doping Code and the UNESCO Convention Against
    Doping in Sport (United Nations Educational, Scientific, and
    Cultural Organization International Convention Against Doping
    in Sport done at Paris October 19, 2005, and ratified by the
    United States in 2008. The external audit is necessary to
    ensure WADA follows its own mission and duties of providing
    independent anti-doping oversight in global athletic
    competition. ONDCP is directed to include the external audit in
    the spending plan, which is required prior to the obligation of
    any funds for United States membership dues to WADA. In
    addition, the Committee is concerned that the unwillingness to
    conduct an external audit is at the direction of WADA
    leadership. ONDCP is directed to ensure that the reforms
    undertaken by WADA include new leadership that is consistent
    with the reforms approved in 2022.

                              Unanticipated Needs

    Appropriation, fiscal year 2026.......................          $990,000
    Recommended in the bill...............................           545,000
    Bill compared with:
        Appropriation, fiscal year 2026...................          -445,000

        The Unanticipated Needs account enables the President to
    meet unanticipated exigencies in support of the national
    interest, security, or defense.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $545,000 for Unanticipated Needs.

                  Information Technology Oversight and Reform

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................        $8,000,000
    Recommended in the bill...............................         8,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Information Technology Oversight and Reform (ITOR)
    account supports efforts to make the Federal government's
    investments in IT more efficient, secure, and effective.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $8,000,000 for ITOR. The Committee
    further directs the Administrator of DOGE to submit quarterly
    reports to the House and Senate Committees on Appropriations on
    the number of hires for DOGE, including the use of detailees,
    and transfers to and from an agency for personnel.

                      Special Assistance to the President

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................        $6,015,000
    Recommended in the bill...............................         6,015,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        These funds support the executive functions of the Office
    of the Vice President.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $6,015,000 for the Office of the
    Vice President.

                    Official Residence of the Vice President

                               OPERATING EXPENSES

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................          $318,000
    Recommended in the bill...............................           318,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Official Residence of the Vice President Operating
    Expenses account supports the care and operation of the Vice
    President's residence and supports equipment, furnishings,
    dining facilities, and services required to perform and
    discharge the Vice President's official duties, functions, and
    obligations.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $318,000 for the Operating
    Expenses of the Vice President's residence.

    Administrative Provisions--Executive Office of the President and Funds
                         Appropriated to the President

                         (INCLUDING TRANSFER OF FUNDS)

        Section 201. The Committee continues a provision permitting
    the transfer of not to exceed 10 percent of funds among various
    accounts within the EOP, with advance approval of the
    Committee. The amount of an appropriation shall not be
    increased by more than 50 percent.
        Section 202. The Committee continues a provision requiring
    the OMB Director to include a statement of budgetary impact
    with any Executive Order or Presidential Memorandum issued or
    rescinded during FY 2027 where the regulatory cost exceeds
    $100,000,000.
        Section 203. The Committee continues a provision requiring
    the OMB Director to issue a memorandum to all Federal
    departments, agencies, and corporations directing compliance
    with title VII of this Act.

                            TITLE III--THE JUDICIARY

        The funds in Title III are for the operation and
    maintenance of U.S. Courts and include the salaries of judges,
    probation and pretrial services officers, public defenders,
    court clerks, law clerks, and other supporting personnel, as
    well as security costs, information technology, and other
    expenses of the Federal Judiciary (Judiciary). The Committee
    recommends a total of $9,625,699,000 in discretionary funding
    for the Judiciary in FY 2027.
        In addition to direct appropriations, the Judiciary
    collects various fees and has certain multiyear funding
    authorities. The Judiciary uses these non-appropriated funds to
    offset its direct appropriation requirements. Consistent with
    prior year practices and section 608 of this Act, the Committee
    expects the Judiciary to submit a financial plan, within 60
    days of enactment of this Act, allocating all sources of
    available funds including appropriations, fee collections, and
    carryover balances. This financial plan will be the baseline
    for purposes of reprogramming notification.

                       Supreme Court of the United States

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $135,127,000
    Recommended in the bill...............................       207,039,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       +43,912,000

    *Note: The Supreme Court received $28,000,000 in new budget authority in
      PL 119-37, which when added to the full year appropriation totals
      $163,127,000.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $207,039,000 for FY 2027 for the
    salaries and expenses of personnel and for the cost of
    operating the Supreme Court, excluding the care of the building
    and grounds. The Committee directs the Court to include with
    its budget justification materials a report showing information
    technology carry-over balances and describing expenditures made
    in the previous fiscal year and planned expenditures in the
    budget year.

                        CARE OF THE BUILDING AND GROUNDS

    Appropriation, fiscal year 2026.......................       $11,437,000
    Recommended in the bill...............................        18,093,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        +6,656,000

                            COMMITTEE RECOMMENDATION

        The Committee recommends $18,093,000 for Care of Buildings
    and Grounds, to remain available until expended. The Architect
    of the Capitol has responsibility for these functions and
    supervises the use of this appropriation.

             United States Court of Appeals for the Federal Circuit

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $36,735,000
    Recommended in the bill...............................        36,735,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

                            COMMITTEE RECOMMENDATION

        The Court of Appeals for the Federal Circuit has exclusive
    national jurisdiction over many diverse subject areas,
    including government contracts, patents, trademarks, Federal
    personnel, and veterans' benefits. The Committee recommends
    $36,735,000 for the United States Court of Appeals for the
    Federal Circuit.

                   United States Court of International Trade

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $22,437,000
    Recommended in the bill...............................        22,437,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

                            COMMITTEE RECOMMENDATION

        The Court of International Trade has exclusive nationwide
    jurisdiction over civil actions against the United States and
    certain civil actions brought by the United States arising out
    of import transactions and administration and enforcement of
    the U.S. customs and international trade laws. The Committee
    recommends $22,437,000 for the United States Court of
    International Trade.

        Courts of Appeals, District Courts, and Other Judicial Services

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................    $6,127,055,000
    Recommended in the bill...............................     6,439,018,000
    Bill compared with:
        Appropriation, fiscal year 2026...................      +311,963,000

                            COMMITTEE RECOMMENDATION

        The Committee recommends $6,439,018,000 for the operations
    of the regional Courts of Appeals, District Courts, Bankruptcy
    Courts, the Court of Federal Claims, and probation and pretrial
    services offices.
        In addition, the Committee recommends a reimbursement of
    $9,975,000 from the Vaccine Injury Compensation Trust Fund to
    cover expenses of the United States Court of Federal Claims
    associated with processing cases under the National Childhood
    Vaccine Injury Act of 1986.
        Continuum of Care for Individuals Under Post-Release
    Supervision.--The Committee recognizes the importance of
    providing mental health, substance misuse, and other behavioral
    health support to individuals leaving the custody of the
    Federal Bureau of Prisons (FOP) and entering the Judiciary's
    Probation and Pretrial Services program for a term of court-
    ordered post-release supervision. Creating a continuum of care
    can help certain offenders adhere to and continue engagement
    with their behavioral health treatment plans, obtain gainful
    employment, and avoid committing future crimes. The Committee
    is aware that there is a continuum of care collaboration
    between Judiciary's Probation and Pretrial Services program and
    the FOP but encourages both entities to strengthen that
    collaboration to include better information sharing, including
    electronic data sharing, on the treatment needed of individuals
    coming out of Federal prison.

                               DEFENDER SERVICES

    Appropriation, fiscal year 2026.......................    $1,766,010,000
    Recommended in the bill...............................     1,792,754,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       +26,744,000

                            COMMITTEE RECOMMENDATION

        The Defender Services account provides funding for the
    operation of the Federal Public Defender and Community Defender
    organizations and for compensation and reimbursement of
    expenses of panel attorneys appointed pursuant to the Criminal
    Justice Act for representation in criminal cases. The Committee
    recommends $1,792,754,000 for Defender Services.

                        FEES OF JURORS AND COMMISSIONERS

    Appropriation, fiscal year 2026.......................       $19,108,000
    Recommended in the bill...............................        19,108,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

                            COMMITTEE RECOMMENDATION

        The Committee recommends $19,108,000 for payments to jurors
    and commissioners.

                                 COURT SECURITY

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................      $892,032,000
    Recommended in the bill...............................       920,929,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       +28,897,000

                            COMMITTEE RECOMMENDATION

        The Committee recommends $920,929,000 for Court Security to
    provide for necessary expenses of security and protective
    services in courtrooms and adjacent areas. The recommendation
    will provide for the highest priority security needs identified
    by the Courts and the U.S. Marshals Service.

               Administrative Office of the United States Courts

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $106,953,000
    Recommended in the bill...............................       102,673,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        -4,280,000

                            COMMITTEE RECOMMENDATION

        The Administrative Office of the United States Courts (AO)
    provides administrative and management support to the U.S.
    Courts, including the probation and bankruptcy systems. It also
    supports the Judicial Conference of the United States (Judicial
    Conference) in determining Judiciary policies, in developing
    methods to assist the courts to conduct business efficiently
    and economically, and in enhancing the use of information
    technology in the courts. The Committee recommends $102,673,000
    for the AO.
        Appropriate Use of Artificial Intelligence.--The Committee
    understands that the Judiciary has formed an AI Task Force with
    the goal of examining AI-related technologies and associated
    issues; determining the need to establish or amend policies on
    the Judiciary's use of AI tools and services; and recommending
    appropriate action by relevant policy-making bodies, including
    the Judicial Conference of the United States. The Committee
    directs the AO to provide a report on the findings of the AI
    Task Force and any actions taken because of the Task Force's
    work not later than 270 days after the enactment of this Act.
        Workplace Conduct Working Group.--The Judiciary is expected
    to implement the recommendations provided by the GAO and its
    Workplace Conduct Working Group to improve the processes and
    procedures in place to prevent workplace misconduct, or report
    to the Committee on the barriers that prevent the Judiciary
    from implementing the reforms. The Judiciary is directed to
    update the report required by Public Law 104-1 on the
    application to the judicial branch of specified Federal labor
    laws. The Judiciary is further directed to report to the
    Committee on Judicial Conduct and Disability (JC&D) Act orders
    that result in a finding of misconduct for any judge not later
    than 30 days after an order of the relevant judicial council
    becomes final or, for those orders where review by the Judicial
    Conference's Committee on Judicial Conduct and Disability (JC&D
    Committee) has been requested, no later than 30 days after the
    JC&D Committee's review has been completed. The Committee looks
    forward to the Judiciary's compliance with the Courthouse
    Ethics and Transparency Act.
        Jury Nullification.--The Committee is aware of organized
    advocacy efforts to encourage individuals to approach jury
    service with the intent to vote contrary to the evidence
    presented or to applicable law, including through the promotion
    of jury nullification, which is defined as the deliberate act
    of voting to acquit a defendant regardless of whether the
    elements of the charge offense have been established. The
    Judicial Conference is directed to report to the Committees on
    Appropriations within 180 days of enactment of this Act on the
    extent to which the management of federal juries has been
    impacted by such efforts, if at all, and any policies or
    procedures the Judiciary may have in place to address this or
    similar efforts to influence the jury pool in favor of an
    outcome at odds with evidence and law.

                            FEDERAL JUDICIAL CENTER

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $35,121,000
    Recommended in the bill...............................        34,261,000
    Bill compared with:
        Appropriation, fiscal year 2026...................          -860,000

                            COMMITTEE RECOMMENDATION

        The Federal Judicial Center (FJC) improves the management
    of Federal Judicial dockets and court administration through
    education for judges and staff and through research,
    evaluation, and planning assistance for the courts and the
    Judicial Conference. The Committee recommends $34,261,000 for
    the FJC.
        Third-Party Litigation Funding.--The Committee recognizes
    that investor-funded litigation has grown significantly in
    recent years and raises complex legal, ethical, national
    security, and economic competition concerns. A nationwide
    disclosure requirement has not been promulgated through the
    federal judiciary's rulemaking process. No later than 180 days
    after the enactment of this Act, the FJC is directed to report
    to the Committee on its plans to incorporate discussion of
    third-party litigation funding into educational activities for
    all federal judges.
        Objectivity.--The Committee reminds the FJC that
    maintaining judicial objectivity is at the core of the U.S.
    justice system. Guidance or information disseminated by the FJC
    should not attempt to influence federal judges or the outcome
    of cases toward a particular party. The FJC is directed to
    report to the Committee within 180 days of enactment of this
    Act on the efforts the FJC is taking to ensure that bias is
    eliminated from its guidance, public facing, and internal
    educational materials provided to judges and their staff.
        Copyright Law.--The Committee is concerned with the sudden
    increase in copyright infringement cases involving the use of
    unlicensed and pirated works. These cases present complex legal
    questions that require a high level of judicial expertise and
    specialized knowledge of copyright law and governing precedent.
    Therefore, the Committee encourages the FJC to educate judges
    on U.S. copyright law. Not later than 180 days after the
    enactment of this Act, the FJC is directed to report to the
    Committee on its plans to incorporate programming focused on
    copyright law into its educational activities for judges.

                      United States Sentencing Commission

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $22,677,000
    Recommended in the bill...............................        22,677,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

                            COMMITTEE RECOMMENDATION

        The purpose of the U.S. Sentencing Commission is to
    establish, review, and revise sentencing guidelines, policies,
    and practices for the Federal criminal justice system. The
    Commission is also required to monitor the operation of the
    guidelines and to identify and report necessary changes to
    Congress. The Committee recommends $22,677,000 for the
    Commission.

                    Administrative Provisions--The Judiciary

                         (INCLUDING TRANSFER OF FUNDS)

        Section 301. The Committee continues language to permit
    funds for salaries and expenses to be available for employment
    of experts and consultant services as authorized by 5 U.S.C.
    3109.
        Section 302. The Committee continues language that permits
    up to five percent of any appropriation made available for FY
    2027 to be transferred between Judiciary appropriations
    provided that no appropriation shall be increased by more than
    ten percent by any such transfer except in certain
    circumstances. In addition, the language provides that any such
    transfer shall be treated as a reprogramming of funds under
    sections 604 and 608 of the accompanying bill and shall not be
    available for obligation or expenditure except in compliance
    with the procedures set forth in those sections.
        Section 303. The Committee continues language authorizing
    not to exceed $11,000 to be used for official reception and
    representation expenses incurred by the Judicial Conference of
    the United States.
        Section 304. The Committee continues language through FY
    2027 regarding the delegation of authority to the Judiciary for
    contracts for repairs of less than $100,000.
        Section 305. The Committee continues language to authorize
    a court security pilot program.
        Section 306. The Committee includes a new provision
    requiring the FJC to report on steps it is taking to eliminate
    bias in external and internal materials provided to federal
    judges and staff.
        Sec. 307. (a) Designation.--The United States courthouse
    located at 1000 Southeast 3rd Avenue in Fort Lauderdale,
    Florida, shall be known and designated as the ``William P.
    Dimitrouleas United States Courthouse''.
        (b) References.--Any reference in a law, map, regulation,
    document, paper, or other record of the United States to the
    United States courthouse referred to in sub-section (a) shall
    be deemed to be a reference to the ``William P. Dimitrouleas
    United States Courthouse''.

                  TITLE IV--DISTRICT OF COLUMBIA FEDERAL FUNDS

                  Federal Payment for Resident Tuition Support

    Appropriation, fiscal year 2026.......................       $40,000,000
    Recommended in the bill...............................        20,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       -20,000,000

        The Resident Tuition Support program, also known as the
    District of Columbia (D.C.) Tuition Assistance Grant (TAG)
    program, provides annual awards for undergraduate District
    students to address the difference between in state and out-of-
    state tuition rates and makes it possible for them to attend
    eligible four-year public universities and colleges nationwide.
    Grants are also available for students to attend private
    universities and colleges in the D.C. metropolitan area,
    private Historically Black Colleges and Universities
    nationwide, and public two-year community colleges nationwide.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $20,000,000
    for the Resident Tuition Support program. The Committee
    encourages D.C.'s Chief Financial Officer (CFO) to utilize
    existing funds in the account for the program if demand is
    higher than the appropriated level. Further, D.C. can
    contribute local funds to this program and is authorized to
    prioritize applications based on income and need if there is
    demand for the program beyond the available level of Federal
    funds.

       FEDERAL PAYMENT FOR EMERGENCY PLANNING AND SECURITY COSTS IN THE
                              DISTRICT OF COLUMBIA

    Appropriation, fiscal year 2026.......................       $90,000,000
    Recommended in the bill...............................        50,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       -40,000,000

        The District of Columbia is the seat of the Federal
    Government. The Federal payment for Emergency Planning and
    Security Costs is provided to help address the impact of the
    Federal government's presence in D.C.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $50,000,000
    for emergency planning and security costs and additional costs
    incurred by D.C.
        Safe DC.--As the Federal capital city, Washington, D.C., is
    the only city that belongs to all Americans and that all
    Americans can claim as theirs. It should showcase beautiful,
    clean, and safe public spaces. America's capital must be a
    place in which residents, commuters, and tourists feel safe at
    all hours, including on public transit. D.C. hosts Federal
    events such as Presidential inaugurations, foreign dignitary
    visits, and military parades. It is also home to many first
    amendment activity events.

               FEDERAL PAYMENT TO THE DISTRICT OF COLUMBIA COURTS

    Appropriation, fiscal year 2026.......................      $292,068,000
    Recommended in the bill...............................       273,977,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       -18,091,000

        Under the National Capital Revitalization and Self-
    Government Improvement Act of 1997, the Federal government is
    required to finance the District of Columbia Courts. This
    Federal payment to the D.C. Courts funds the operations of the
    District of Columbia Court of Appeals, Superior Court, Court
    System, and Capital Improvement Program.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $273,977,000
    for operation of the District of Columbia Courts.
        The amount recommended by the Committee includes
    $12,623,000 for the Court of Appeals, $129,911,000 for the
    Superior Court, $89,145,000 for the Court System, and
    $42,298,000 for capital improvements to courthouse facilities.
    Funds for capital improvements are provided to improve life
    safety compliance, conduct general repair projects and
    upgrades, and move the various court offices into owned space
    and out of leased space.

      FEDERAL PAYMENT FOR DEFENDER SERVICES IN DISTRICT OF COLUMBIA COURTS

    Appropriation, fiscal year 2026.......................       $46,005,000
    Recommended in the bill...............................        46,005,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The D.C. Courts appoint and compensate attorneys to
    represent persons who are financially unable to obtain such
    representation.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $46,005,000
    for Defender Services in the D.C. Courts.

     FEDERAL PAYMENT TO THE COURT SERVICES AND OFFENDER SUPERVISION AGENCY
                          FOR THE DISTRICT OF COLUMBIA

    Appropriation, fiscal year 2026.......................      $287,017,000
    Recommended in the bill...............................       277,004,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       -10,013,000

        The Court Services and Offender Supervision Agency (CSOSA)
    for D.C. is an independent Federal agency created by the
    National Capital Revitalization and Self-Government Improvement
    Act of 1997. CSOSA acquired operational responsibilities for
    the former D.C. agencies in charge of probation and parole and
    houses the Pretrial Services Agency for D.C. within its
    framework.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $277,004,000
    for CSOSA.

                  FEDERAL PAYMENT TO THE DISTRICT OF COLUMBIA
                            PUBLIC DEFENDER SERVICE

    Appropriation, fiscal year 2026.......................       $53,629,000
    Recommended in the bill...............................        53,629,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Public Defender Service (PDS) for D.C. is an
    independent organization authorized by the National Capital
    Revitalization and Self-Government Improvement Act of 1997.
    PDS's purpose is to provide legal representation services
    within D.C.'s justice system.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $53,629,000
    for PDS for the District.

          FEDERAL PAYMENT TO THE CRIMINAL JUSTICE COORDINATING COUNCIL

    Appropriation, fiscal year 2026.......................        $3,451,000
    Recommended in the bill...............................         3,451,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Criminal Justice Coordinating Council (CJCC) provides a
    forum for D.C. and Federal law enforcement to identify criminal
    justice issues and solutions and improve the coordination of
    their efforts. In addition, the CJCC developed and maintains
    the Justice Integrated Information System, which provides for
    the seamless sharing of information with Federal and local law
    enforcement.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $3,451,000 to
    CJCC.

                    FEDERAL PAYMENT FOR JUDICIAL COMMISSIONS

    Appropriation, fiscal year 2026.......................          $630,000
    Recommended in the bill...............................           630,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        This appropriation provides funding for two judicial
    commissions. The first is the Judicial Nomination Commission
    (JNC), which recommends a panel of three candidates to the
    President for each judicial vacancy in the District of Columbia
    Court of Appeals and Superior Court. From the panel selected by
    the JNC, the President nominates a person for each vacancy and
    submits his or her name for confirmation to the Senate. The
    second commission is the Commission on Judicial Disabilities
    and Tenure (CJDT), which has jurisdiction over all judges of
    the Court of Appeals and Superior Court to determine whether a
    judge's conduct warrants disciplinary action and whether
    involuntary retirement of a judge for health reasons is
    warranted. In addition, CJDT conducts evaluations of judges
    seeking reappointment and judges who retire and wish to
    continue service as a senior judge.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $330,000 for
    CJDT and $300,000 for the JNC.

                     FEDERAL PAYMENT FOR SCHOOL IMPROVEMENT

    Appropriation, fiscal year 2026.......................       $52,500,000
    Recommended in the bill...............................        52,500,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Scholarships for Opportunity and Results (SOAR) Act
    authorizes funds to be evenly divided between D.C. Public
    Schools, Public Charter Schools, and Opportunity Scholarships.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $52,500,000
    for school improvement. Based on the statutory funding formula,
    $8,750,000 is provided for District of Columbia Public Schools,
    $17,500,000 is provided for Public Charter Schools, and $26,
    250,000 is provided for Opportunity Scholarships.
        Opportunity Scholarships.--The Committee continues to be
    concerned by the decline in the number of children able to
    access opportunity scholarships due to the rise in inflation.
    The Committee reminds the third-party scholarship administrator
    of its authority to award scholarships below the statutory
    maximum.

          FEDERAL PAYMENT FOR THE DISTRICT OF COLUMBIA NATIONAL GUARD

    Appropriation, fiscal year 2026.......................          $600,000
    Recommended in the bill...............................           600,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Major General David F. Wherley, Jr. District of
    Columbia National Guard Retention and College Access Program
    pays the costs of a tuition assistance program for guard
    members.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $600,000 for
    the Major General David F. Wherley, Jr. District of Columbia
    National Retention and College Access Program. The Committee
    acknowledges the unique role the D.C. National Guard plays in
    addressing emergencies that may occur as a result of the
    presence of the Federal government.

             FEDERAL PAYMENT FOR TESTING AND TREATMENT OF HIV/AIDS

    Appropriation, fiscal year 2026.......................        $4,000,000
    Recommended in the bill...............................         4,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        Approximately two percent of D.C.'s population has been
    diagnosed with HIV/AIDS. This percentage surpasses the
    generally accepted definition of an epidemic, which is one
    percent of the population.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $4,000,000
    for testing, education, and treatment of HIV/AIDS.

     FEDERAL PAYMENT TO THE DISTRICT OF COLUMBIA WATER AND SEWER AUTHORITY

    Appropriation, fiscal year 2026.......................        $8,000,000
    Recommended in the bill...............................        10,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        +2,000,000

        The Federal Payment to the D.C. Water and Sewer Authority
    supports the D.C. Clean Rivers Project, which is designed to
    reduce combined sewer overflows to the Anacostia and Potomac
    Rivers and Rock Creek.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a federal payment of $10,000,000
    for implementation of the D.C. Clean Rivers project.
        The Potomac Interceptor (PI).--The Committee is concerned
    by the January 2026 collapse of the Potomac Interceptor, which
    carries wastewater from Virginia and Maryland to the District's
    Blue Plains Advanced Wastewater Treatment Center. D.C. is
    directed to report on the total cost of repairing the PI, the
    portion of federal funds needed and D.C.'s contribution to the
    repairs.

                           District of Columbia Funds

        The Committee continues to appropriate local funds to D.C.
    in accordance with and required by Article I, Section 8, clause
    17 and Article I, Section 9, clause 7 of the Constitution. The
    bill provides local funds for the operation of D.C. as
    submitted by D.C. Council and the Mayor.

                         TITLE V--INDEPENDENT AGENCIES

        The Committee urges all Federal agencies to only use steel
    produced in the United States for any construction, alteration,
    repair, or improvement project on the grounds of publicly owned
    grounds and facilities. This includes any materials procured
    with funds made available by this Act.

                 Administrative Conference of the United States

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................        $3,430,000
    Recommended in the bill...............................         3,430,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Administrative Conference of the United States is an
    independent agency that studies Federal administrative
    procedures and processes to recommend improvements to the
    President, Congress, and other agencies.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $3,430,000 for ACUS.

                      Consumer Financial Protection Bureau

        The Consumer Financial Protection Bureau (CFPB) was
    established under title X of the Dodd-Frank Wall Street Reform
    and Consumer Protection Act (Act) (P.L. 111-203) as a bureau
    under the Federal Reserve System (FRS). The Act consolidated
    authorities previously shared by seven Federal agencies under
    Federal consumer protection laws in the CFPB and granted CFPB
    with additional authorities to conduct rulemaking, supervision,
    and enforcement with respect to Federal consumer financial
    laws. The CFPB is funded through a mechanism that allows the
    Bureau to draw from the earnings of the FRS.
        The Committee continues to believe that if the CFPB
    continues to exist the current statutory structure provides
    insufficient checks on the CFPB's powers. The Committee's
    experience overseeing the Federal Communications Commission,
    the Federal Trade Commission, the Securities and Exchange
    Commission, and the Consumer Product Safety Commission, and
    other Federal agencies with powers to protect consumers and
    investors all are led by commissions rather than a single
    director. The Committee continues to support an authorization
    that transitions the CFPB to a five-member commission. This
    ensures that multiple disciplines, experiences, and
    perspectives are integrated into CFPB rules, policies, and
    enforcement actions. The appointment and removal process and
    staggered terms of commissioners is a more appropriate check
    and balance on an agency's operations and priorities, as well
    as its continuity than a single director.
        Relatedly, the Committee continues to support the
    transition of the CFPB to the discretionary funding cycle.
    Appearing annually before the Committee to discuss spending
    priorities provides another check on the Bureau not unlike the
    oversight of the independent commissions appropriated by
    Congress.
        Consumer Financial Protection Bureau Advisory Opinions.--
    The Committee encourages the Consumer Financial Protection
    Bureau to review advisory opinions and guidance issued since
    January 2021 that impose obligations on market participants
    without the benefit of public notice and comment, including but
    not limited to the February 7, 2023, advisory opinion regarding
    digital mortgage comparison-shopping platforms. The Committee
    believes that guidance with significant economic and market
    implications should be developed through transparent processes
    that provide affected stakeholders, including consumers,
    lenders, and technology platforms, a meaningful opportunity to
    participate.

                       Consumer Product Safety Commission

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $150,975,000
    Recommended in the bill...............................       142,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        -8,975,000

        The Consumer Product Safety Act of 1972 established the
    Consumer Product Safety Commission (CPSC), an independent
    Federal regulatory agency, to reduce the risk of injury
    associated with consumer products.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $142,000,000 for the CPSC. The
    recommendation includes $2,500,000 for the Virginia Graeme
    Baker Grant Program and the associated administrative costs to
    reduce the number of injuries and deaths associated with pools
    and spas. The recommendation includes $2,000,000 for the
    Nicholas and Zachary Burt Memorial Grant Program and the
    associated administrative costs to ensure that families are
    protected from carbon monoxide poisoning.
        Pool Safety.--Drownings and near-drownings in pools and
    spas pose a significant public health risk to our nation's
    children. Drowning is a public health crisis, and it remains
    the leading cause of unintentional death for children ages one
    to four. The Committee commends the CPSC for establishing the
    national and grassroots ``Pool Safely'' campaign, a safety
    information and education program designed to reduce child
    drowning and near drowning injuries and maintain a zero-
    fatality rate for drain entrapments. This multifaceted
    initiative includes consumer and industry education efforts,
    press events, partnerships, outreach, and advertising. The
    Committee includes $2.5 million to further the VGB national
    public education campaign to raise awareness about drowning
    prevention.
        Virginia Graeme Baker Pool and Spa Safety Act Grant
    Program.--Within the amount provided under this heading,
    $2,500,000 is for the Virginia Graeme Baker (VGB) Pool and Spa
    Safety Act grant program. These grants have provided critical
    support for local officials to educate communities about
    drowning and entrapment dangers. The grantees use these funds
    to hire and train enforcement personnel to implement and
    enforce standards under the law, as well as educate pool
    owners, operators, and member of the public about the new laws
    and about prevention of drowning for children in pools and
    spas. In addition, due to significant demand for the VGB grant
    program from water safety and drowning prevention nonprofit
    organizations, the CPSC is directed to explore allowing states,
    localities, and tribes to subgrant awarded funds to water
    safety and drowning prevention nonprofits that demonstrate the
    ability to successfully execute funds in alignment with the
    goals of the law and report to the Committee within 90 days of
    enactment of this Act on barriers to implementing such sub-
    granting.
        Pool Safety.--Drownings, near-drownings, and drowning-
    related injuries in pools and spas pose a significant public
    health risk to our nation's children. Drowning is a public
    health crisis, and it remains the leading cause of
    unintentional death for children ages one to four. The
    Committee applauds the CPSC for the continued success of the
    national and grassroots ``Pool Safely'' campaign, a safety
    information and education program designed to reduce child
    drownings and near drowning injuries and maintain a zero-
    fatality rate for drain entrapments. This multifaceted
    initiative includes consumer and industry education efforts,
    press events, partnerships, outreach, and advertising.

         ADMINISTRATIVE PROVISIONS--CONSUMER PRODUCT SAFETY COMMISSION

        Section 501. The Committee continues a provision
    prohibiting funds to finalize, implement, or enforce the
    proposed rule on recreational off highway vehicles until a
    study is completed by the National Academy of Sciences.
        Section 502. The Committee continues a provision that none
    of the funds provided may be used to promulgate, implement,
    administer, or enforce any regulation issued by the CPSC to ban
    gas stoves as a class of products.
        Section 503. The Committee includes a new provision that
    prohibits funds to finalize the proposed rule on table saws.
        Section 504. The Committee includes a new provision that
    prohibits funds from finalizing, implementing, or enforcing the
    proposed rule on debris penetration hazards in off highway
    vehicles until a study is completed by the National Academy of
    Sciences.

         Council of the Inspectors General on Integrity and Efficiency

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................        $5,450,000
    Recommended in the bill...............................         2,850,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        -2,600,000

        The Council of the Inspectors General on Integrity and
    Efficiency (CIGIE) is responsible for supporting the Offices of
    the Inspector General across the federal government.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $2,850,000 for CIGIE to support
    activities related to the training and needs of the Offices of
    the Inspectors General, including $850,000 for the Inspectors
    General Council Fund to update and maintain the website
    oversight.org; of which $1,000,000 is provided to support the
    needs of PRAC.
        Cracking Down on Fraud.--The Committee supports the
    Administration's multifaceted efforts to detect and stop waste,
    fraud, abuse, and other improper and fraudulent payments,
    particularly at the state level. The Committee directs the
    Pandemic Response Accountability Committee (PRAC) to establish
    a pilot program that utilizes its early warning fraud detection
    system at the state level. PRAC is directed to work with state
    attorneys general and Inspectors General to utilize the system
    to identify and stop waste, fraud, abuse, and other improper
    and fraudulent payments at the state level.

                         Election Assistance Commission

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $23,860,000
    Recommended in the bill...............................        17,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        -6,860,000

        The Election Assistance Commission (EAC) is a bipartisan
    Federal commission that helps election officials administer,
    and voters participate in elections. Established by the Help
    America Vote Act of 2002 (HAVA), the EAC distributes,
    administers, and audits HAVA funds, serves as the Nation's
    clearinghouse for information on election administration,
    conducts the Election Administration and Voting Survey and
    other studies, develops the Voluntary Voting System Guidelines,
    accredits testing laboratories and certifies voting systems,
    and administers the National Mail Voter Registration Form in
    accordance with the National Voter Registration Act of 1993.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $17,000,000 for the Salaries and
    Expenses of the EAC.

                            ELECTION SECURITY GRANTS

    Appropriation, fiscal year 2026.......................       $45,000,000
    Recommended in the bill...............................        15,000,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       -30,000,000

        As authorized under sections 101, 103, and 104 of the Help
    America Vote Act of 2002 (P.L. 107-252), the EAC makes payments
    to states for activities to improve the administration of
    elections for Federal office, including to enhance election
    technology and make election security improvements.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $15,000,000 for the EAC to make
    payments to states for activities to improve the administration
    of elections for Federal office and enhance election technology
    and make election security improvements.
        Election Infrastructure.--The Committee is concerned about
    the aging election infrastructure and lack of resources
    available for state and local election offices. The EAC is
    directed to evaluate the state of election machinery and submit
    a strategy to replace outdated election machines, improve cyber
    and physical security protections, and counter rising threats
    to the security and integrity of elections.

                       Federal Communications Commission

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $416,112,000
    Recommended in the bill...............................       390,192,000
    Bill compared with:
        Appropriation, fiscal year 2026...................       -25,920,000

        The mission of the Federal Communications Commission (FCC)
    is to implement and enforce the Communications Act of 1934 and
    ensure the availability of high-quality communications services
    for all Americans.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $390,192,000 for the Salaries and
    Expenses of the FCC, to be derived from offsetting collections.
    The Committee also includes a cap of $132,681,000 for the
    administration of spectrum auctions. The appropriation includes
    funding for continued implementation of the Broadband
    Deployment Accuracy and Technology Availability (DATA) Act.
        Rip and Replace Report.--The Committee is aware of the
    FCC's ongoing process to address certain Chinese communications
    equipment and services through the Secure and Trusted
    Communications Network Act of 2019. This Rip and Replace
    program is intended to ensure the removal of equipment on the
    Covered List that poses a national security threat. It is
    essential to remove this untrusted telecommunications
    equipment, including equipment made by Huawei and ZTE, from our
    networks to protect American interests, privacy, and
    intellectual property. These companies are subject to the whims
    of the Chinese Communist Party and are known to have engaged in
    espionage, intellectual property theft, and failures to provide
    key security. Within 120 days of enactment of this Act, the FCC
    is directed to brief the Committee on the status of current
    Chinese technology and equipment eligible for the Rip and
    Replace program, including information on the number of at-risk
    networks, the number of grant requests received and
    outstanding, key security vulnerabilities the FCC has
    identified through the program, and policies and procedures in
    place to ensure program integrity is protected.
        Rural Broadband Access and the 5G Fund.--The Committee
    continues to recognize the need to address the digital divide,
    including the need to bring mobile 5G services to unserved and
    underserved communities, and believes that deployment of
    broadband in rural and economically disadvantaged areas is a
    driver of economic development, jobs, and new educational
    opportunities. The Committee is concerned that the current
    budget for the 5G Fund for Rural America will not be sufficient
    to support nationwide 5G services. The FCC is encouraged to
    consider mobile 5G connectivity nationwide as well as changes
    in technology and service within the 5G framework when
    allocating resources in the Universal Service Fund (USF).
        Lifeline Program.--The Committee urges the FCC, as part of
    its ongoing efforts to modernize and reform the Lifeline
    Program, to evaluate whether the current Lifeline support
    amount is sufficient to enable low-income and rural households
    to obtain broadband service capable of meeting the data and
    connectivity needs required to participate in today's digital
    economy.
        E-Rate for School Cybersecurity.--The Committee remains
    concerned about the increasing number of ransomware and other
    cyberattacks on schools and libraries around the country. These
    attacks disrupt the ability of these institutions to educate;
    steal student, staff, and library patron data; and extort
    ransom payments from these institutions. The FCC has proposed
    the Schools and Libraries Cybersecurity Pilot Program, a $200
    million pilot program, that would allow the FCC to gather
    valuable data concerning the cybersecurity services that would
    best help K-12 schools and libraries address the growing cyber
    threats facing their broadband networks. As soon as possible
    and no later than the FCC's publication of its 2027 Eligible
    Services List for the agency's E-Rate program, the FCC is
    directed to conclude its proceeding by adopting final rules for
    the Schools and Libraries Cybersecurity Pilot Program.
        Affordable Connectivity Program Report.--The Committee is
    aware that available funding for the Affordable Connectivity
    Program ended in 2024. Within 120 days of enactment of this
    Act, the FCC is directed to provide a briefing to the Committee
    on existing programs to ensure that low-income Americans stay
    connected. The briefing shall include efforts to identify
    funding solutions for the program's restoration and provide
    recommendations to Congress.
        Rural Broadband Access.--The Committee believes that
    deployment of broadband in rural and economically disadvantaged
    areas is a driver of economic development, jobs, and new
    educational opportunities. The Committee supports the FCC's
    efforts to judiciously allocate the USF to these areas.
        Digital Discrimination.--The Committee is concerned about
    the impact of the final rule entitled ``The Infrastructure
    Investment and Jobs Act: Prevention and Elimination of Digital
    Discrimination,'' (89 Fed. Reg. 4128 (January 22, 2024)) on
    fixed broadband internet service providers, including broadband
    providers with fewer than 200,000 customers, as well as
    consumers. The Committee encourages the FCC to conduct outreach
    to such providers to gather information on the rule's adverse
    impact.
        Amateur Radio Services.--Amateur Radio Services are a
    critically important component of the nation's communications
    infrastructure. The Committee is concerned that private land
    use restrictions may inhibit, restrict, and/or impair the
    essential functionality of this emergency communications
    service. The FCC is encouraged to evaluate existing authorities
    within the over-the-air-reception devices regulations and
    elsewhere that could be utilized to eliminate or mitigate
    private land use restrictions on amateur radio.
        Spectrum Needs.--The FCC is encouraged to coordinate with
    the NTIA to consider ways to address the spectrum needs of all
    stakeholders to ensure government and commercial wireless needs
    are met.
        Spam Calls.--The Committee is concerned by the continued
    prevalence of spam and robocalls and encourages the FCC to work
    alongside the FTC to study the creation of a text-reporting
    number to report violations of the Do Not Call Registry
    directly to the Commissions.
        Lower 900 MHz Band.--The Committee is concerned with the
    impact of reconfiguring or repurposing the Lower 900 MHz band
    in a manner that authorizes high-power terrestrial operations
    in the band. Reconfiguring the band could have significant
    implications for the safety and operations of RFID devices,
    critical infrastructure, electronic highway tolling systems,
    aviation, retail, and manufacturing tracking systems, and home
    security systems. The FCC is strongly encouraged to conduct a
    thorough cost-benefit analysis of any reconfiguration or
    repurposing of the Lower 900 MHz band, including the impact on
    public safety, and to consult and engage with stakeholders that
    would be impacted by any such changes to the Lower 900 MHz
    band. The FCC is directed to brief the Committees on
    Appropriations and the House Committee on Energy and Commerce
    and the Senate Committee on Commerce, Science, and
    Transportation on any proposal to reconfigure or repurpose the
    Lower 900 MHz band.
        GAO Report on Media Markets.--The Committee is concerned
    with local businesses' ability to afford advertising when their
    communities are grouped into larger Designated Market Areas
    (DMAs), as well as those communities' ability to access local
    news coverage. Within one year of enactment of this bill the
    GAO is directed to conduct a report on local broadcasting media
    markets. The report shall include: (1) an examination of how
    the FCC defines local broadcast media markets; (2) an
    examination of how, for larger markets such as Los Angeles, the
    definition of local markets affects localism for outlying
    communities that may differ substantially from the core city,
    including communities in areas such as the San Bernardino
    Valley; (3) an examination of the extent to which the FCC plays
    a role in regulating, monitoring, or influencing the
    advertising rates that broadcasters charge local companies; (4)
    an examination of the process the FCC used to ensure its
    changed rules would continue to serve the public interest and
    promote competition, diversity, and localism; (5) an
    examination of how the FCC has monitored the effects of these
    modified rules and what effects, if any, the FCC has
    identified; and (6) an examination of stakeholders' views on
    the effects of these modified rules, including effects on
    diversity in local media, in light of the changing nature of
    media consumption.

          ADMINISTRATIVE PROVISIONS--FEDERAL COMMUNICATIONS COMMISSION

        Section 505. The Committee continues and modifies a
    provision extending an exemption from the Antideficiency Act
    for the USF.
        Section 506. The Committee continues a provision
    prohibiting the FCC from changing rules governing the USF
    regarding single connection or primary line restrictions.
        Section 507. The Committee includes a new provision
    prohibiting funding for the Digital Discrimination Rule.
        Section 508. None of the funds made available under this
    Act may be used by the Federal Communications Commission to
    finalize, implement, or enforce any rulemaking or order that
    would reconfigure, repurpose, or have the effect of
    reconfiguring or repurposing the 902-928 MHz band in a manner
    that authorizes high-power terrestrial operations in the band.

                     Federal Deposit Insurance Corporation

                        OFFICE OF THE INSPECTOR GENERAL

    Appropriation, fiscal year 2026.......................       $48,500,000
    Recommended in the bill...............................        48,500,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        Funding for the Office of the Inspector General (OIG) at
    the Federal Deposit Insurance Corporation (FDIC) is provided
    pursuant to 31 U.S.C. 1105(a)(25), which requires a separate
    appropriation for each OIG established under section 11(2) of
    the Inspector General Act of 1978.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $48,500,000 from the Deposit
    Insurance Fund and the Federal Savings and Loan Insurance
    Corporation Resolution Fund to finance the OIG. Of that amount,
    the Committee is directing $1,500,000 to be available until
    expended to respond to unanticipated events such as several
    banks failing at one time.

                          Federal Election Commission

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $80,857,000
    Recommended in the bill...............................        76,500,000
    Bill compared with:
        Appropriation, fiscal year 2026...................        -4,357,000

        The Federal Elections Commission (FEC) administers the
    disclosure of campaign finance information, enforces
    limitations on contributions and expenditures, and performs
    other tasks related to Federal elections.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $76,500,000 for the Salaries and
    Expenses of the FEC.

                       Federal Labor Relations Authority

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $29,500,000
    Recommended in the bill...............................        29,500,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        Established by title VII of the Civil Service Reform Act of
    1978, the Federal Labor Relations Authority (FLRA) serves as a
    neutral arbiter in the labor activities of non-postal Federal
    employees, Departments and agencies, and Federal unions on
    matters outlined in the Act, including collective bargaining
    and the settlement of disputes. In its role, the FLRA
    recognizes the Federal government as an employer. Under the
    Foreign Service Act of 1980, the FLRA also addresses similar
    issues affecting Foreign Service personnel by providing staff
    support for the Foreign Service Impasse Disputes Panel and the
    Foreign Service Labor Relations Board.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $29,500,000 for the FLRA.

                            Federal Trade Commission

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $383,600,000
    Recommended in the bill...............................       383,600,000
    Bill compared with:
        Appropriation, fiscal year 2026...................             - - -

        The Federal Trade Commission (FTC)'s mission is to enforce
    various Federal antitrust and consumer protection laws.
    Appropriations for both the Antitrust Division of the
    Department of Justice and the FTC are partially financed by
    Hart-Scott-Rodino (HSR) Act premerger filing fees. The FTC's
    appropriation is also partially offset by Do Not Call Registry
    fees.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $383,600,000 for the Salaries and
    Expenses of the FTC. The Congressional Budget Office estimates
    $313,000,000 of collections from HSR premerger filing fees and
    $17,000,000 of collections from Do Not Call fees, which
    partially offset the appropriation requirement for this
    account.
        Stopping Unethical Adoption Practices.--The Committee
    remains concerned by the practices of unlicensed adoption
    intermediaries engaging in fraudulent or deceptive practices
    concerning domestic private adoption. The Committee recognizes
    the work FTC has done in researching this matter and sending
    warning letters to entities that may have engaged in unlawful
    behavior. The FTC is directed to continue investigating and to
    take action to enforce the laws against unfair or deceptive
    business practices in this area. The FTC shall provide a
    written report to the Committee within 120 days of enactment of
    this Act on the findings and enforcement actions taken on this
    issue.
        Contact Lenses.--The Committee continues to support the
    long-standing regulation and oversight of the contact lens
    marketplace including enforcement of the Contact Lens Rule's
    verification and prescription release requirements and
    coordination with the Food and Drug Administration (FDA) to
    protect patient safety. As the FTC continues to reevaluate the
    Contact Lens Rule, the committee recommends the FTC consider
    patient safety and potential health risks of non-compliant
    automated telephone verification such as the substitution of
    lenses not prescribed by a patient's doctor.
        Green Guides.--The FTC is directed, within 120 days of
    enactment of this Act, to provide a briefing to the Committees
    on Appropriations on its ongoing efforts to review and make
    updates to the Green Guides. The briefing shall include the
    benefits of including the recognition of non-mechanical
    recycling as a form of recycling and mass balance accounting
    when certified by a third party as a recognized method of
    substantiating recycled content claims. The FTC is encouraged
    to include these elements in any updates to the guides to
    provide consumers and businesses with clear guidance.

              ADMINISTRATIVE PROVISIONS--FEDERAL TRADE COMMISSION

        Section 509. The Committee includes a new provision
    prohibiting further regulatory action on the Earnings Claims
    and Business Opportunity Rulemakings until a clear statement of
    need is made or other industry analysis is considered.
        Section 510. The Committee includes a new provision
    prohibiting funds for the implementation and enforcement of any
    rule defining or describing unfair methods of competition for
    purposes of the FTC Act.

                        General Services Administration

        The Committee continues several reporting requirements for
    the GSA for FY 2027 and includes new reporting requirements.
        Spending Report.--Within 50 days of the end of each
    quarter, GSA is directed to submit a spending report to the
    Committee. The reports shall include actual obligations
    incurred and estimated obligations for the remainder of the
    fiscal year for each appropriation in the Federal Buildings
    Fund (FBF) and regular discretionary appropriations. The
    reports must also include obligations by object class, program,
    project, and activity.
        Agency Headcount.--GSA is directed to report staffing
    numbers to the Committees on Appropriations on a quarterly
    basis. The GSA shall provide a headcount of FTE employees and
    reinstatements broken out for the Office of the Administrator,
    FAS, PBS, as well as its staff offices and independent offices.
        Public Buildings Reporting Requirements.--The Committee
    reminds GSA of the public buildings reforms included in the
    Thomas R. Carper Water Resources Development Act of 2024
    (Public Law 118-272) and the reporting requirements included in
    that Act for the House and Senate Committees on Appropriations,
    House Committee on Transportation and Infrastructure, and
    Senate Committee on Environment and Public Works. The Committee
    recognizes the importance of these reporting and notification
    requirements as the Committee exercises oversight of the
    Federal Buildings Fund (FBF).
        Report on IT Products.--The Committee continues to be
    concerned about IT products from companies with ties to the
    People's Republic of China on GSA Multiple Award Schedules.
    According to GSA Inspector General reports published in 2023
    and 2024, GSA has sold products on the Schedules that have been
    banned outright by the U.S. government. The Committee looks
    forward to the results of the Administrator audit on these
    products as directed in Consolidated Appropriations Act, 2026.
        Deferred Maintenance.--The Committee is concerned that
    deferred maintenance costs on federal real property are rising
    at an unsustainable rate. The Committee recognizes that by
    selling federal real property the federal government can save
    taxpayers' dollars but the process for disposing of federal
    real property is burdensome and bureaucratic. GSA is directed
    to conduct a study on the administrative and regulatory burdens
    to the disposal process for federal real property with high
    levels of deferred maintenance and report back findings to the
    Committee.
        Public-Private Partnerships.--The Committee is concerned
    with the billions of dollars in backlog for essential
    courthouse repairs. The Committee encourages GSA, in
    coordination with OMB, to prioritize identifying public-private
    partnerships to lower the cost of courthouse repairs and
    expedite project completion.
        Delinquent Repairs in Buildings Housing the Federal
    Judiciary.--The Committee recognizes the need for a clear,
    long-term plan to address the most urgent delinquent repairs
    and alterations in government-owned buildings that house
    Judiciary operations. GSA is directed to complete an assessment
    of the condition of all buildings housing the Federal Judiciary
    and to share its five-year plans, building evaluation reports
    and any other related assessments with the Judiciary. GSA is
    further directed to jointly prioritize the repair and
    alterations requirements identified in those assessments with
    the Judiciary, based on their impact on safety, security, and
    Judiciary operations. GSA must report the first $1 billion of
    major repair and alteration requirements (those costing over
    the prospectus threshold) on that prioritized list to the
    Committees on Appropriations no later than 180 days after
    enactment of this Act. Finally, GSA is directed to collaborate
    with the Judiciary to identify its most urgent requirements in
    GSA's annual budget requests.
        Lifesaving Safety Stations.--GSA, in consultation with
    Department of Health and Human Services, is directed to work in
    coordination with relevant Federal agencies and provide them
    with any necessary additional guidance that will aid in the
    deployment of lifesaving Safety Stations to implement an
    automated external defibrillator, opioid reversal agents, and
    hemorrhagic control program. Within 180 days of enactment of
    this Act, GSA is directed to provide an update to the Committee
    on progress towards deployment in all federal buildings. GSA is
    also directed to provide an update to the Committee within 180
    days of enactment on the status of the implementation of the
    lifesaving safety stations, current and prosed guidance, and
    estimated cost as to ensuring defibrillators, opioid reversal
    agents, and hemorrhagic control programs are made available at
    the relevant Federal agencies as well as the cost to implement
    at all Federal agencies nationwide.
        Timely Prospectuses.--The Committee recognizes the critical
    role of the SSA Program Service Centers (PSCs) play in support
    seniors across the United States. To avoid hold overs or short-
    term lease extensions for these PSCs that ultimately cost
    taxpayers, the Committee encourages the General Services
    Administration to submit prospectuses to Congress requesting
    lease renewal authority in a timely manner, prioritizing leases
    that expire in 2027.

                            REAL PROPERTY ACTIVITIES

                             FEDERAL BUILDINGS FUND

                     LIMITATIONS ON AVAILABILITY OF REVENUE

                         (INCLUDING TRANSFERS OF FUNDS)

    Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2026..........    $9,686,761,000
    Recommended in the bill...............................     9,735,915,000
    Bill Compared with:
        Availability limitation, fiscal year 2026.........       +49,154,000

        The FBF finances the activities of the PBS, which provides
    space and services for Federal agencies in a relationship like
    that of landlord and tenant. The FBF, established in 1975,
    replaces direct appropriations with income derived from rent
    assessments, which approximate commercial rates for comparable
    space and services. The Committee makes funds available through
    a process of placing limitations on obligations from the FBF as
    a way of allocating funds for various FBF activities.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a limitation on the availability
    of funds of $9,735,915,000 for the FBF.
        Historically, prior to obligating funds for prospectus-
    level construction, alterations, or leases, GSA has waited for
    the project to be authorized through a resolution approved by
    the Committee on Transportation and Infrastructure in the House
    and the Committee on Environment and Public Works in the Senate
    as required by title 40 of the United States Code and in
    accordance with the proviso included in the FBF appropriations
    limiting the obligation of funds to prospectus-level projects
    approved by the authorizing committees. The Committee supports
    this process and believes that prospectus-level projects
    warrant a thorough review from both the Appropriations
    Committee and the authorizing committees. The Committee expects
    GSA to continue to follow this process.
        State of the Portfolio.--Within 45 days of enactment of
    this Act, GSA shall submit to the Committee a report on the
    state of the Public Buildings Service real estate portfolio for
    FY 2027. The report should be comparable to the tabular
    information provided in past State of the Portfolio reports,
    including, but not limited to, the number of leases; the number
    of buildings; amount of square feet, revenue, expenses by type,
    and vacant space; top customers by square feet and annual rent;
    and completed new construction, completed major repairs and
    alterations, and disposals, in total and by region where
    appropriate. The report should include an estimate on
    unoccupied space in Federally owned buildings and privately
    owned buildings with Federal leases.
        Preventing and Addressing Deferred Maintenance and
    Repairs.--The Committee continues to be concerned with the
    substantial deferred maintenance and repairs backlog in GSA
    owned and managed real property. Failing to maintain and repair
    Federal buildings can lead to the premature replacement of
    assets and to costlier repairs, imposing significant avoidable
    costs on the taxpayer. GSA should prioritize addressing and
    preventing deferred maintenance in Federal buildings. GSA is
    directed, within 90 days of enactment of this Act, to evaluate
    the deferred maintenance responsibilities within its real
    property portfolio and provide the House and Senate Committees
    on Appropriations with a status report on deferred maintenance
    within its portfolio and the GSA's plans to prevent and address
    deferred maintenance going forward.
        Classical Federal Buildings.--The Committee recognizes that
    Federal public buildings should be visibly identifiable as
    civic buildings and reflect regional, traditional, and
    classical architectural heritage. Public architecture should
    uplift and beautify public spaces, respect regional traditions,
    and ennoble our system of self-government. The Committee
    further believes this is best achieved by designing Federal
    buildings in classical or traditional architectural styles. The
    Committee continues to encourage GSA to incorporate classical
    and traditional architecture in the planning and design of
    future Federal buildings.
        Bridge of the Americas.--The Committee is aware that the
    General Services Administration issued a 2025 Record of
    Decision selecting a preferred modernization alternative for
    the Bridge of the Americas (BOTA) Land Port of Entry in El
    Paso, Texas that would eliminate commercial trucking
    operations. The Committee encourages GSA to uphold the 2025
    Record of Decision by not using any funds under this act for
    any additional economic impact study on the BOTA Land Port of
    Entry modernization project and not accepting any study
    conducted by an entity other than the federal government.
        Reclaimed Refrigerants.--The Committee continues to
    recognize the beneficial use of reclaimed refrigerants for
    servicing equipment in Federal buildings and facilities,
    particularly given the increasing risk of U.S. reliance on
    China to provide refrigerant to service legacy HVAC equipment.
    The Committee noted in House Report 119-236 the large number of
    Federal facilities, and the widespread use of imported
    refrigerants, in urging GSA to give preference to the use of
    domestically sourced reclaimed refrigerants across Federal
    buildings and facilities, thereby reducing U.S. reliance on
    foreign manufacturers, including China. The Committee further
    directs GSA to provide a report to the Committee, not later
    than 90 days following enactment of this Act, regarding steps
    taken to reduce reliance on imported refrigerants and to
    utilize domestically sourced reclaimed refrigerants within
    federal government buildings and facilities.
        Land Port of Entry Modernization Financing Strategy.--The
    Committee recognizes the growing need to modernize the Nation's
    land ports of entry. The Administrator of General Services is
    directed to submit a report to the Committees on Appropriations
    of the House and Senate not later than 180 days after enactment
    of this Act evaluating options for land port of entry
    modernization. The report shall include an assessment of
    current and projected infrastructure needs at land ports of
    entry and potential methods of financing.

                          CONSTRUCTION AND ACQUISITION

    Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2026..........      $165,661,000
    Recommended in the bill...............................       165,661,000
    Bill compared with:
      Availability limitation, fiscal year 2026...........             - - -

        The construction and acquisition fund finances the project
    cost of design, construction, and management and inspection
    costs of new Federal facilities.
        Feasibility Studies.--The Committee is concerned that
    courthouses throughout the U.S. continue to wait on GSA's
    completion of phase 1 feasibility studies as part of the
    Federal Judiciary Courthouse Project Priorities process. To
    advance these studies in a timely manner, GSA is encouraged to
    prioritize completion of these studies through the reassignment
    of internal staff or by engaging consultant services as
    authorized by 5 U.S.C. 3109.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a limitation on the availability
    of funds of $165,661,000 for Construction and Acquisition.

                            REPAIRS AND ALTERATIONS

    Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2026..........      $933,553,000
    Recommended in the bill...............................       982,707,000
    Bill compared with:
      Availability limitation, fiscal year 2026...........       +49,154,000

        The repairs and alterations account funds the project cost
    of design, construction, management, and inspection for the
    repair, alteration, and modernization of existing real estate
    assets in addition to various special programs.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a limitation of $982,707,000 to
    remain available until expended for repairs and alterations.
        Major Repairs and Alterations.--The Committee recommends
    $318,154,000.
        Basic Repairs and Alterations.--The Committee recommends
    $549,000,000 for non-recurring repairs and alterations projects
    between $10,000 and the current prospectus threshold of
    $3,095,000.
        Special Emphasis Programs.--The Committee recommends
    $115,553,000 for special emphasis programs.
        Chinese Technology and Equipment in Federal Buildings and
    Leases.--The Committee continues to be concerned with the use
    of Chinese technology and equipment on Federal property or
    privately-owned buildings with Federal leases. Within 180 days
    of enactment of this Act, GSA is directed to brief the
    Committee on its plan to remove and replace any technology or
    equipment that is on the FCC Covered List (List of Equipment
    and Services Covered by Section 2 of the Secure Networks Act).

                                RENTAL OF SPACE

    Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2026..........    $5,547,593,000
    Recommended in the bill...............................     5,574,593,000
    Bill compared with:
      Availability limitation, fiscal year 2026...........             - - -

        The rental of space program funds lease payments made to
    privately-owned buildings, temporary space for Federal
    employees during major repair and alteration projects, and
    relocations from Federal buildings due to forced moves and
    relocations because of health and safety conditions.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a limitation of $5,574,593,000 for
    rental of space. The Committee expects GSA to continue its
    efforts to reduce its leased inventory.

                              BUILDING OPERATIONS

    Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2026..........    $3,012,954,000
    Recommended in the bill...............................     3,012,954,000
    Bill compared with:
      Availability limitation, fiscal year 2026...........             - - -

        The building operations account funds services that Federal
    agencies in GSA-owned buildings and occasionally in GSA-leased
    buildings, when not provided by the lessor, directly benefit
    from, such as building security; cleaning; utilities; window
    washing; snow removal; pest control; and maintenance of
    heating, air conditioning, ventilating, plumbing, sewage,
    electrical, elevator, escalator, and fire protection systems.
    In addition, this account funds all the personnel and
    administrative expenses for carrying out construction and
    acquisition, repair and alteration, and leasing activities.
        Building Utilization.--GSA shall submit to the Committee,
    in coordination with the Office of Management and Budget, a
    report on federal agency office space utilization and proposals
    for increasing efficient use of federal office space no later
    than 120 days after enactment of this Act.
        Fire Protection Systems.--The Committee is concerned about
    recent reports from the GSA's Office of the Inspector General
    that several Public Buildings Service (PBS) managed buildings
    are deficient when it comes to fire safety. PBS is directed to
    audit fire safety compliance at federal facilities and
    courthouses under its control to identify and correct basic
    fire safety issues. In addition, within 180 days of enactment
    of this act, GSA is directed to report to the Committee any
    major deficiencies with fire safety systems in PBS managed
    federal buildings and the estimated costs to correct them.
        Innovative Maintenance Technologies.--The Committee
    recognizes that the maintenance of federally owned buildings
    consumes significant resources within the FBF's Building
    Operations account, and that exterior building cleaning, window
    washing, and protective coating application using traditional
    methods such as scaffolding, aerial lifts, and rope-access
    systems involve substantial cost, time, and worker safety risk.
    The Committee recognizes that domestically manufactured
    unmanned aircraft systems (UAS) and autonomous robotic
    technologies may be able to perform these functions at
    significantly reduced cost. PBS is directed to examine the
    feasibility of deploying UAS and autonomous robotic systems for
    exterior maintenance operations at GSA-owned federal buildings.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a limitation of $3,012,954,000 for
    building operations and maintenance. Not later than 60 days
    after enactment of this Act, the Administrator shall submit to
    the Committee a spend plan, by region, regarding the use of
    these funds.

                               GENERAL ACTIVITIES

                             GOVERNMENT-WIDE POLICY

    Appropriation, fiscal year 2026.......................       $64,000,000
    Recommended in the bill...............................        64,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The Office of Government-Wide Policy provides Federal
    agencies with guidelines, best practices, and performance
    measures for complying with all the laws, regulations, and
    executive orders related to acquisition and procurement,
    personal and real property management, travel and
    transportation management, electronic customer service
    delivery, and use of Federal advisory committees.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $64,000,000 for Government-wide
    Policy.
        Per Diem Rate Review.--The Committee encourages GSA to re-
    view per diem rates and determine if metropolitan statistical
    areas should be used as boundary areas instead of county lines.
    GSA should particularly focus on non-standard per diem rates in
    cities that have significantly increased in population since FY
    2021, such as Austin, Charlotte, Dallas, Miami, and Phoenix.
        Secure Online Access.--The Committee encourages GSA to work
    with agencies government-wide to utilize and provide high
    assurance identity verification and authentication services
    that are effective in identifying and stopping fraud; enable
    access in both federal and federally funded programs; and are
    linked directly to each department or respective agency
    website. The Committee expects GSA to brief on the status of
    website integration by each agency not later than 120 days
    after enactment of this Act.

                               OPERATING EXPENSES

    Appropriation, fiscal year 2026.......................       $48,000,000
    Recommended in the bill...............................        48,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        This account provides appropriations for activities that
    are not feasible for a user fee arrangement. Included under
    this heading are personal property utilization and donation
    activities of the Federal Acquisition Service (FAS); real
    property utilization and disposal activities of the PBS; select
    management and administration activities including support of
    government-wide emergency management activities; and top-level,
    agency-wide management communication activities.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $48,000,000 for operating
    expenses. Within the amount provided, $25,902,000 is for Real
    and Personal Property Management and Disposal and $22,098,000
    is for the Office of the Administrator.

                       CIVILIAN BOARD OF CONTRACT APPEALS

    Appropriation, fiscal year 2026.......................       $10,248,000
    Recommended in the bill...............................        10,248,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        This account provides appropriations for the Civilian Board
    of Contract Appeals (CBCA). The CBCA is charged with
    facilitating the prompt, efficient, and inexpensive resolution
    of disputes using alternate dispute resolution.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $10,248,000 for the CBCA.

                          OFFICE OF INSPECTOR GENERAL

    Appropriation, fiscal year 2026.......................       $73,837,000
    Recommended in the bill...............................        72,500,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................        -1,337,000

        The GSA Office of Inspector General (GSA IG) provides
    agency-wide audit and investigative functions to identify and
    correct GSA management and administrative deficiencies that
    create conditions for existing or potential instances of fraud,
    waste, and mismanagement. The audit function provides internal
    and contract audits. Internal audits review and evaluate all
    facets of GSA operations and programs, test internal control
    systems, and develop information to improve operating
    efficiencies and enhance customer services. Contract audits
    provide professional advice to GSA contracting officials on
    accounting and financial matters relative to the negotiation,
    award, administration, repricing, and settlement of contracts.
    The investigative function provides for the detection and
    investigation of improper and illegal activities involving GSA
    programs, personnel, and operations.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $72,500,000 for the GSA IG.
        Preventing Human Trafficking in Government Contracts.--The
    Committee reaffirms the United States' zero-tolerance policy
    toward human trafficking, including within federal contracts,
    grants, and cooperative agreements. While Congress has taken
    steps to strengthen federal contracting reporting
    requirements--most notably through the Trafficking Victims
    Protection Act of 2000--the Committee is concerned by recent
    findings from the GAO indicating that allegations of human
    trafficking in federal contracting persist.
        The Committee encourages that, upon entering into a grant,
    contract, or cooperative agreement, if a duly authorized
    representative of the recipient determines that the recipient,
    a subcontractor, subgrantee has engaged in any of the
    activities prohibited under section 106(g) of the Trafficking
    Victims Protection Act of 2000, such determination should be
    promptly reported to the appropriate oversight official.
        The GSA IG is directed to initiate an investigation into
    any reported violations. Pending the outcome of such
    investigation, payments under the grant, contract, or
    cooperative agreement should be suspended. Furthermore, funding
    should remain suspended until the recipient has taken
    appropriate remedial action, as determined by the GSA IG.

               ALLOWANCES AND OFFICE STAFF FOR FORMER PRESIDENTS

    Appropriation, fiscal year 2026.......................        $5,353,000
    Recommended in the bill...............................         5,200,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................          -153,000

        This appropriation provides pensions, office staff, and
    related expenses for former Presidents.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $5,200,000 for allowances and
    office staff for former Presidents.

                         FEDERAL CITIZEN SERVICES FUND

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................       $70,000,000
    Recommended in the bill...............................        70,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The Federal Citizen Services Fund provides for the salaries
    and expenses of GSA's Office of Citizen Services and Innovative
    Technologies. The Fund enables citizen access and engagement
    with government through an array of operational programs and
    direct citizen-facing services. The Fund also provides
    electronic or other methods of access to and understanding of
    Federal information, benefits, and services to citizens,
    businesses, local governments, and the media.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $70,000,000 for the Federal
    Citizen Services Fund.
        Digital Service Design and Website Modernization.--The
    Committee recognizes the importance of modern, accessible, and
    user-centered digital services as a core component of effective
    government service delivery. Many federal websites and digital
    platforms remain outdated, difficult to navigate, and costly to
    maintain, limiting agencies' ability to communicate clearly
    with the public and deliver services efficiently. The Committee
    encourages GSA to support and promote the use of modern,
    commercial-available, AI-enabled design, and collaboration
    tools that accelerate agencies' ability to create, redesign,
    and maintain internal and external websites and digital
    services in a more efficient, cost effective, and user-centric
    way.
        FedRAMP 20x Modernization and Agency Adoption.--The
    Committee recognizes GSA's efforts to modernize the Federal
    Risk and Authorization Management Program, including through
    the FedRAMP 20x initiative, to improve the efficiency,
    scalability, and effectiveness of cloud security
    authorizations. The Committee encourages GSA to continue
    prioritizing automation, continuous monitoring, and technology-
    driven evidence collection to accelerate the adoption of
    commercial technologies while maintaining strong cybersecurity
    protections. The Committee directs GSA to request that agencies
    clarify their progress and timelines for accepting FedRAMP 20x
    authorizations and adopting 20x modernization efforts. The
    Committee further encourages GSA to provide clear support and
    guidance to relevant agencies on the adoption of FedRAMP 20x
    authorization pathways. The Committee emphasizes the importance
    of ensuring that the FedRAMP Program Management Office has
    sufficient and stable resources to carry out modernization
    efforts at scale. Finally, the Committee directs GSA to brief
    the Committees on Appropriations within 30 days of enactment of
    this Act on progress, resource needs, and lessons learned from
    FedRAMP modernization initiatives.

                         TECHNOLOGY MODERNIZATION FUND

    Appropriation, fiscal year 2026.......................        $5,000,000
    Recommended in the bill...............................         5,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The Technology Modernization Fund (TMF) account is a
    revolving fund that allows for investment in digital
    transformation initiatives across the Federal government. The
    TMF allows the government to fund larger, multi-year technology
    upgrades or urgent cybersecurity needs through promoting an
    iterative, outcome-driven funding process.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $5,000,000 for the Technology
    Modernization Fund.

                    ASSET PROCEEDS AND SPACE MANAGEMENT FUND

    Appropriation, fiscal year 2026.......................      $143,328,000
    Recommended in the bill...............................       193,328,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................       +50,000,000

        The Asset Proceeds and Space Management Fund finances GSA
    activities to execute the recommendations made by the Public
    Buildings Reform Board (PBRB) and approved by the Office of
    Management and Budget (OMB) consistent with the Federal Assets
    Sale and Transfer Act of 2016 (FASTA), P.L. 114-287.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $193,328,000 for the Asset
    Proceeds and Space Management Fund.

           ADMINISTRATIVE PROVISIONS--GENERAL SERVICES ADMINISTRATION

                         (INCLUDING TRANSFER OF FUNDS)

        Section 511. The Committee continues a provision providing
    authority for the use of funds for the hire of motor vehicles.
        Section 512. The Committee continues a provision providing
    that funds made available for activities of the FBF may be
    transferred between appropriations with advance approval of the
    Committees on Appropriations.
        Section 513. The Committee continues a provision requiring
    funds proposed for developing courthouse construction requests
    to meet appropriate standards and the priorities of the
    Judicial Conference.
        Section 514. The Committee continues a provision providing
    that no funds may be used to increase the amount of occupiable
    square feet, provide cleaning services, security enhancements,
    or any other service usually provided, to any agency which does
    not pay the assessed rent.
        Section 515. The Committee continues a provision that
    permits GSA to pay small claims (up to $250,000) made against
    the Federal Government.
        Section 516. The Committee continues a provision requiring
    the Administrator to ensure that the delineated area of
    procurement for all lease agreements is identical to the
    delineated area included in the prospectus unless prior notice
    is given to the committees of jurisdiction.
        Section 517. The Committee continues a provision requiring
    a spend plan for projects under the Federal Citizen Services
    Fund.

                     Harry S Truman Scholarship Foundation

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................        $2,970,000
    Recommended in the bill...............................         2,500,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................          -470,000

        The Harry S Truman Scholarship Foundation is an independent
    agency established by Congress in 1975 (Public Law 93-642) to
    encourage exceptional college students to pursue careers in
    public service through the Truman Scholarship program. The
    Truman Scholarship is a merit-based award available to college
    juniors who plan to pursue careers in government or elsewhere
    in public service.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $2,500,000 for the Harry S Truman
    Scholarship Foundation.
        Eliminating Ideological Bias.--The Committee is aware of
    concerns regarding ideological bias in the selection process of
    Truman Scholars. The Committee looks forward to receiving a
    report, as required by the Joint Explanatory Statement
    accompanying the Financial Services and General Government
    Appropriations Act of 2026, from the Harry S Truman Scholarship
    Foundation (the Foundation), on its policies and procedures to
    ensure the application process is free of political or
    ideological bias, including specific steps the Foundation is
    taking to attract more candidates from across the ideological
    spectrum.

                         Merit Systems Protection Board

                             SALARIES AND EXPENSES

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................       $51,480,000
    Recommended in the bill...............................        51,480,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The Merit Systems Protection Board (MSPB) is an
    independent, quasi-judicial agency established to protect the
    civil service merit system. The MSPB adjudicates appeals
    primarily involving personnel actions, certain Federal employee
    complaints, and retirement benefits issues. The MSPB reports to
    the President whether merit systems are sufficiently free of
    prohibited employment practices.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $51,480,000 for the MSPB. The
    recommendation includes a transfer of $2,345,000 from the Civil
    Service Retirement and Disability Fund.

                Morris K. Udall and Stewart L. Udall Foundation

                MORRIS K. UDALL AND STEWART L. UDALL TRUST FUND

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................        $1,582,000
    Recommended in the bill...............................         1,582,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The General Fund payment to the Morris K. Udall and Stewart
    L. Udall Trust Fund invests in Treasury securities with
    maturities suitable to meet the needs of the Fund. Interest
    earnings from the investments are used to carry out the
    activities of the Morris K. Udall and Stewart L. Udall
    Foundation. The Foundation awards scholarships, fellowships,
    and grants, and funds activities of the Udall Center. The
    Foundation also supports training programs for professionals in
    healthcare policy and public policy, such as the Native Nations
    Institute for Leadership, Management, and Policy (NNI). NNI
    provides Native Americans with leadership and management
    training and analyzes policies relevant to tribes.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $1,582,000 for the Morris K. Udall
    and Stewart L. Udall Trust Fund.

                     ENVIRONMENTAL DISPUTE RESOLUTION FUND

    Appropriation, fiscal year 2026.......................        $3,862,000
    Recommended in the bill...............................         3,862,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The John S. McCain III National Center for Environmental
    Conflict Resolution is a federal program established by Public
    Law 105-156 to assist parties in resolving environmental,
    natural resource, and public lands conflicts. The National
    Center is a program of the Morris K. Udall and Stewart L. Udall
    Foundation and serves as an impartial, nonpartisan resource
    providing professional expertise, services, and resources to
    all parties involved in such disputes. The National Center
    helps parties determine whether collaborative problem solving
    is appropriate for specific environmental conflicts, how and
    when to bring all the parties together for discussion, and
    whether a third-party facilitator or mediator might be helpful
    in assisting the parties in their efforts to reach consensus or
    to resolve the conflict. In addition, the National Center works
    with qualified third-party facilitators and mediators with
    substantial experience in environmental collaboration and
    conflict resolution and can help parties in selecting an
    appropriate neutral professional.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $3,862,000 for the Environmental
    Dispute Resolution Fund.

                  National Archives and Records Administration

                               OPERATING EXPENSES

    Appropriation, fiscal year 2026.......................      $421,000,000
    Recommended in the bill...............................       405,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................       -16,000,000

        The National Archives and Records Administration (NARA) is
    an independent agency established in 1934 to identify, access,
    protect, preserve, and make available the important documents
    and records of all three branches of the Federal government.
    Today, NARA's responsibilities also include publishing the
    Federal Register, mediating Freedom of Information Act (FOIA)
    disputes, and coordinating controlled unclassified information.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $405,000,000 for NARA to support
    basic operations, services to the public, operation of Public
    Libraries, and declassification review. The Committee further
    recommends of that amount, $3,000,000 should be directed to
    facilitate completion of the Center for Legislative Archives.

                          OFFICE OF INSPECTOR GENERAL

    Appropriation, fiscal year 2026.......................        $5,920,000
    Recommended in the bill...............................         5,920,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The NARA Office of Inspector General (OIG) provides audits
    and investigations and serves as an independent, internal
    advocate to promote economy, efficiency, and effectiveness
    within NARA.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $5,920,000 for the NARA OIG.

                            REPAIRS AND RESTORATION

    Appropriation, fiscal year 2026.......................        $8,000,000
    Recommended in the bill...............................         8,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The NARA Repairs and Restoration account provides for the
    repair, alteration, and improvement of Archives facilities and
    Presidential libraries nationwide. It enables NARA to maintain
    its facilities in proper condition for visitors, researchers,
    and employees, as well as to ensure the structural integrity of
    its buildings.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $8,000,000 for Repairs and
    Restoration.

     NATIONAL HISTORICAL PUBLICATIONS AND RECORDS COMMISSION GRANTS PROGRAM

    Appropriation, fiscal year 2026.......................        $5,000,000
    Recommended in the bill...............................         5,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The National Historical Publications and Records Commission
    (NHPRC) program provides for grants to preserve and publish
    records that document American history. Administered within
    NARA, the NHPRC helps State, Local, and private institutions
    preserve non-Federal records; helps historical organizations
    publish the papers of major figures in American history; and
    helps archivists and records managers improve their techniques,
    training, and ability to serve a range of information to users.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $5,000,000 for NHPRC grants.

                      National Credit Union Administration

                   COMMUNITY DEVELOPMENT REVOLVING LOAN FUND

    Appropriation, fiscal year 2026.......................        $3,465,000
    Recommended in the bill...............................         3,423,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................           -42,000

        The Community Development Revolving Loan Fund Program
    (CDRLF) was established in 1979 to assist officially designated
    low-income credit unions in providing basic financial services
    to low-income communities. Low-interest loans and deposits are
    made available to assist these credit unions. Loans or deposits
    are normally repaid in five years, although shorter repayment
    periods may be considered. Technical assistance grants are also
    available to low-income credit unions. Earnings generated by
    the CDRLF are available to fund technical assistance grants in
    addition to funds provided in appropriations acts. Grants are
    available for improving operations as well as addressing safety
    and soundness issues.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $3,423,000 for the National Credit
    Union Administration's (NCUA) CDRLF for technical assistance
    grants.
        CDRLF Oversight.--To ensure proper oversight capabilities
    are in place for CDRLF grant and loan recipients, the NCUA is
    directed to brief the Committee within 90 days of enactment of
    this Act on how the program is overseen, including how the NCUA
    ensures grant and loan dollars are used according to the rules
    of the program.

                          Office of Government Ethics

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $23,037,000
    Recommended in the bill...............................        22,386,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................          -651,000

        The Office of Government Ethics (OGE), established by the
    Ethics in Government Act of 1978, partners with other executive
    branch Departments and agencies to foster high ethical
    standards. OGE issues and monitors rules, regulations, and
    memoranda pertaining to the prevention and resolution of
    conflicts of interest, post-employment restrictions, standards
    of conduct, and financial disclosure for executive branch
    employees. OGE is also responsible for creating and running an
    electronic financial disclosure system under the Stop Trading
    on Congressional Knowledge (STOCK) Act.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $22,386,000 for the OGE.

                         Office of Personnel Management

                             SALARIES AND EXPENSES

                      (INCLUDING TRANSFERS OF TRUST FUNDS)

    Appropriation, fiscal year 2026.......................      $382,140,000
    Recommended in the bill...............................       382,140,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The Office of Personnel Management (OPM) is the Federal
    agency responsible for management of Federal human resources
    (HR) policy and oversight of the merit civil service system.
    OPM provides a government-wide policy framework for personnel
    matters, advises and assists agencies (often on a reimbursable
    basis), and ensures that agency operations are consistent with
    requirements of law. OPM oversees the examination of applicants
    for employment; issues regulations and policies on hiring,
    classification and pay, training, and investigations; and
    manages many other aspects of personnel management. The agency
    also operates a reimbursable training program for the Federal
    government's managers and executives. In addition, OPM is
    responsible for administering the retirement, health benefits,
    and life insurance programs covering most Federal employees,
    retired Federal employees, and their survivors.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $167,535,000 for OPM's General
    Fund. The Committee also recommends $214,605,000 for
    administrative expenses to be transferred from the appropriate
    trust funds. The Committee reminds OPM of its obligation to
    engage in prior consultation with and notify the Committee of
    any reorganizations, restructurings, new programs, or
    elimination of programs as described in title VI of this Act.
        Federal Employees' Group Life Insurance Program.--The
    Committee continues to be aware of Federal employees' interest
    in obtaining flexibility within the Federal Employees' Group
    Life Insurance (FEGLI) program to purchase additional insurance
    options upon their retirement. OPM is directed to evaluate the
    prospects of a potential system that would allow Federal
    employees to use the accrued cash value of their FEGLI policy
    to purchase a private annuity or a private, long-term care
    policy upon retirement through the tax-free, Internal Revenue
    Service Section 1035 transfer option. OPM is directed to report
    its findings to the Committee within 180 days of enactment of
    Act.
        Human Resources (HR) IT Modernization.--The Committee
    recognizes the current challenges of legacy, disparate HR IT
    systems across the federal government and supports OPM's
    initiative to create a single system of record for human
    capital management (HCM) for all federal civilian agencies. OPM
    is directed to brief the Committee within 90 days of enactment
    of this Act on a data migration plan; change management
    strategies; and a funding plan and timeline to transition to
    the new HCM system for all Wave 1 and Wave 2 agencies, as
    identified in the December 10, 2025 memo regarding ``Creating
    Federal HR 2.0 by Consolidating Core Human Capital Management
    Across the Federal Government.''
        Secure Online Access.--The Committee supports the use of
    shared service, high-assurance identity verification and
    authentication solutions that are conformant with National
    Institute of Standards and Technology (NIST) Special
    Publication 800-63-3 Identity Assurance Level 2 (IAL2) and
    Authentication Assurance Level 2 (AAL2), or successor
    standards, to enhance online security, protect user accounts,
    streamline access to government services, and reduce fraud in
    federal digital platforms. Where technically feasible and
    necessary, the Committee encourages the leveraging of
    commercially available single sign-on, trusted identity
    platforms to improve digital service delivery, reduce
    duplicative verification burdens on the public, and ensure
    secure and reliable access to online services.
        Modernizing Human Resource Platforms.--The Committee is
    encouraged that OPM is taking steps to address the burdensome
    costs associated with operating antiquated government-wide IT
    systems. The Federal government spends over $1 billion annually
    to operate HR platforms across the workforce. OPM is encouraged
    to use their existing transfer authority, as well as funds made
    available, to prioritize the safe and effective transition of
    these HR platforms to a central system over the next eighteen
    months.
        Experienced Workforce.--OPM is directed to submit a report
    within 90 days of enactment of this Act detailing the real-
    world, industry experience of federal employees at agencies, as
    well as what hiring initiatives, vetting processes, and
    industry outreach OPM conducts to find qualified, knowledgeable
    employees to join the federal workforce. The Committee also
    encourages OPM to include recommendations that would allow OPM
    to better attract candidates with greater industry knowledge.
        Identity Protection Coverage.--The Committee remains
    concerned about the identity protection of individuals affected
    by the 2015 data breaches of current and former Federal
    employees' personnel records. The Committee encourages OPM to
    continue exploring ways to use remaining budget authority in
    OPM's Revolving Fund for providing this service for an
    additional five years.

                          OFFICE OF INSPECTOR GENERAL

                             SALARIES AND EXPENSES

                      (INCLUDING TRANSFER OF TRUST FUNDS)

    Appropriation, fiscal year 2026.......................       $36,031,000
    Recommended in the bill...............................        36,031,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        This appropriation provides for the Office of Inspector
    General's (OIG) agency-wide audit, investigative, evaluation,
    and inspection functions, which identify management and
    administrative deficiencies, fraud, waste, and mismanagement.
    The OIG performs internal agency audits and insurance audits
    and offers contract audit services. Internal audits review and
    evaluate all facets of agency operations, including financial
    statements. Evaluation and inspection services provide detailed
    technical evaluations of agency operations. Insurance audits
    review the operations of health and life insurance carriers,
    health care providers, and insurance subscribers. Contract
    auditors provide professional advice to agency contracting
    officials on accounting and financial matters regarding the
    negotiation, award, administration, repricing, and settlement
    of contracts. The investigative function provides for the
    detection and investigation of improper and illegal activities
    involving programs, personnel, and operations.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a general fund appropriation of
    $6,839,000 for the OIG. In addition, the recommendation
    includes $29,192,000 from the appropriate trust funds.

                           Office of Special Counsel

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $31,585,000
    Recommended in the bill...............................        31,585,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The Office of Special Counsel (OSC): (1) investigates
    Federal employee allegations of prohibited personnel practices
    (including reprisal for whistleblowing) and, when appropriate,
    prosecutes before the Merit Systems Protection Board; (2)
    provides a channel for whistleblowing by Federal employees; and
    (3) enforces the Hatch Act. The OSC may transmit whistleblower
    allegations to the agency head concerned and require an agency
    investigation and a report to Congress and the President when
    appropriate. Additionally, OSC is responsible for the
    enforcement of the civilian employment and reemployment rights
    of military service members under the Uniformed Services
    Employment and Re-employment Rights Act.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $31,585,000 for the OSC.

                  Privacy and Civil Liberties Oversight Board

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $13,700,000
    Recommended in the bill...............................        13,700,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The Privacy and Civil Liberties Oversight Board (the Board)
    is an independent agency within the Executive Branch whose
    purpose is to (1) analyze and review actions the Executive
    Branch takes to protect the nation from terrorism, ensuring
    that the need for such actions is balanced with the need to
    protect privacy and civil liberties; and (2) ensure that
    liberty concerns are appropriately considered in the
    development and implementation of laws, regulations, and
    policies related to efforts to protect the nation against
    terrorism. The Board consists of four part-time members and a
    full-time chairman.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $13,700,000 for the Board.

                         Public Buildings Reform Board

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................        $3,605,000
    Recommended in the bill...............................         3,605,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The PBRB was created by the Federal Assets Sale and
    Transfer Act of 2016 to identify opportunities for the
    Government to significantly reduce its inventory of civilian
    real property and reduce costs to the Government.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $3,605,000 for the Board.

                       Securities and Exchange Commission

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................    $2,149,000,000
    Recommended in the bill...............................     2,026,330,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................      -122,670,000

        The primary mission of the Securities and Exchange
    Commission (SEC) is to protect investors, maintain the
    integrity of the securities markets, and assure adequate
    information on the capital markets is made available to market
    participants and policymakers. To facilitate this, the SEC
    monitors the capital markets, ensures full disclosure of all
    appropriate financial information, regulates the nation's
    securities markets, and takes action to prevent fraud and
    malpractice in the securities and financial markets.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $2,026,330,000 for SEC Salaries
    and Expenses, to be fully derived from offsetting fee
    collections.
        Capital Formation.--The Committee recognizes that public
    and private capital markets are critical to supporting
    innovation, job creation, and long-term economic growth. The
    Committee notes the bipartisan passage of a series of reforms
    intended to expand access to capital for small businesses and
    emerging companies, broaden investment opportunities for
    investors, and modernize regulatory requirements affecting U.S.
    capital markets. The SEC is encouraged to consider the policy
    objectives reflected in this legislation as it evaluates its
    regulatory and rulemaking agenda related to capital formation.
        Venture Capital Fund Modernization.--The Committee
    recognizes the critical role venture capital plays in fostering
    innovation and small business growth. The SEC is encouraged to
    evaluate whether updates to the regulatory framework governing
    venture capital funds, including the qualifying venture capital
    fund threshold, investor limitations, and treatment of fund-of-
    fund investments, may be appropriate to reflect current market
    practices and support capital formation. The SEC is directed to
    brief the Committee on its efforts to modernize these
    regulatory frameworks within 180 days of enactment of this Act.
        Finders.--The Committee recognizes that ``finders'' may
    play an important role in helping small businesses and
    entrepreneurs connect with potential investors, particularly
    where access to capital is limited. The SEC is encouraged to
    continue evaluating whether additional regulatory clarity may
    be appropriate regarding when individuals who facilitate
    introductions between issuers and investors are subject to
    broker-dealer registration requirements.
        Self-Regulatory Organization Accountability and
    Transparency.--The Committee recognizes the important role
    Self-Regulatory Organizations, including the Financial Industry
    Regulatory Authority and the Municipal Securities Rulemaking
    Board, play in maintaining U.S. capital market integrity. The
    SEC is encouraged to review SRO governance and budgeting
    practices to ensure they remain transparent, cost-effective,
    and consistent with their original intent.
        Accounting Standards Update.--The Committee is concerned
    that the Financial Accounting Standards Board (FASB) issued an
    Accounting Standards Update (Accounting Standards Update,
    Income Taxes (Topic 740): Improvements to Income Tax
    Disclosures; No. 2023-09) related to income tax disclosure that
    is not aligned with the statutory requirements of the Sarbanes-
    Oxley Act of 2002. The Committee is further concerned that the
    Accounting Standards Update harms investors rather than
    protects them. Specifically, the Committee is concerned that
    the FASB did not conduct an independent and thorough cost-
    benefit analysis prior to the issuance of the update. The SEC
    is directed to brief the Committee on the regulatory impact of
    the update and provide any recommendations for how the update
    can be revised to ease overly burdensome regulations on filers.
        Digital Assets.--The Committee believes comprehensive
    digital asset market structure legislation is necessary to
    promote innovation, strengthen investor protections, and
    maintain U.S. leadership in global financial markets. The
    Committee notes the bipartisan passage of a functional
    framework to classify digital assets, delineate
    responsibilities between the SEC and CFTC and provide a
    tailored pathway for capital formation for digital commodities
    while modernizing existing law. The SEC and CFTC are directed
    to brief the Committees on Appropriations, the House Committee
    on Financial Services, and Senate Committee on Banking, Housing
    and Urban Affairs within 180 days of enactment of this Act on
    steps taken to incorporate the policy objectives reflected in
    this legislation into its regulatory and rulemaking agenda
    related to digital assets.
        Nationally Recognized Statistical Rating Organizations
    (NRSROs).--The Committee looks forward to reviewing the SEC's
    upcoming report on the potential impact of a consistent mapping
    of NRSRO credit ratings based on empirical evidence of long-
    term default rates, as required by House Report 119-236.
        Shareholder Activism.--The Committee recognizes that
    shareholder activism remains a significant issue for companies
    and their directors and officers, and is concerned by the rise,
    in recent years, of activist campaigns promoting the creation
    of corporate environmental policies or requiring analysis of
    corporate pollution and climate risk targeting insurance
    companies. These types of activist proposals could potentially
    make insurance products offered by a company unavailable to a
    particular industry or prohibitively expensive generally if the
    proposal imposed significant implementation costs on companies
    with state-imposed capitalization requirements. The SEC is
    encouraged to continue providing no-action letters to companies
    that seek to validly exclude certain proposals from their proxy
    materials.
        Technical Expertise in Digital Asset Regulation.--The
    Committee recognizes that effective oversight of digital assets
    and emerging financial technologies requires a workforce with
    both legal and technical expertise. The SEC is directed to
    continue prioritizing the recruitment and retention of staff
    with experience in blockchain protocols, smart contract
    engineering, and decentralized finance. This includes hiring
    engineers, protocol designers, and technologists who have
    practical experience with blockchain systems. The SEC is also
    encouraged to strengthen internal training and professional
    development efforts to ensure staff develop a foundational
    understanding of digital asset technologies.
        Consolidated Audit Trail (CAT).--The Committee continues to
    be concerned with the cost of maintaining and operating the
    CAT. Therefore, the Committee encourages the SEC to include in
    its annual budget the costs to maintain and operate the CAT.
        Environmental, Social, and Governance (ESG).--The Financial
    Services and General Government Appropriations Act of 2026
    required the SEC to provide reports on the consideration of ESG
    criteria in bond markets and debt financing and the use of ESG
    criteria by nationally recognized statistical rating
    organizations. The Committee looks forward to reviewing these
    reports.

                          ADMINISTRATIVE PROVISIONS--

                       SECURITIES AND EXCHANGE COMMISSION

        Section 518. The Committee includes a new provision
    prohibiting the collection and provision of personally
    identifiable information under the Consolidated Audit Trail.

                            Selective Service System

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $31,300,000
    Recommended in the bill...............................        31,300,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The Selective Service System (the System) was established
    by the Selective Service Act of 1948. The mission of the System
    is to be prepared to supply manpower to the Armed Forces
    adequate to ensure the security of the United States during a
    time of national emergency. Since 1973, the Armed Forces have
    relied on volunteers to fill military manpower requirements,
    but selective service registration was reinstituted in July
    1980.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $31,300,000 for the Selective
    Service System.

                         Small Business Administration

        The Small Business Administration (SBA) assists and
    protects the interests of small businesses through programs
    including loans, loan guarantees, counseling, and contracting
    preferences.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a total of $827,778,000 for the
    SBA.

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................      $323,118,000
    Recommended in the bill...............................       298,099,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................       -25,019,000

                            COMMITTEE RECOMMENDATION

        The Committee recommends $298,099,000 for SBA Salaries and
    Expenses.
        SBIC Access in Rural Communities.--The Committee recognizes
    the importance of access to capital for small businesses,
    especially in rural communities, and directs the SBA, in
    consultation with the United States Department of Agriculture
    (USDA), to develop recommendations for improving accessibility
    to the Small Business Investment Company (SBIC) program in
    rural areas and to provide a briefing to the Committee on its
    progress and considerations within 180 days of enactment of
    this act.
        Women-Owned Small Business Federal Contract Program.--The
    Committee is concerned that the Women-Owned Small Business
    Program has a months-long backlog of applications. The
    increased number of certified firms in the program, as well as
    the recent surge of participants undergoing an in-depth
    recertification process as they enter their third year, has
    added an additional strain on the program's resources. SBA is
    directed to ensure that eligible applicants obtain the required
    initial certification and continued certification to meet SBA's
    goal of supporting women-owned businesses.
        Small Business Loan Program.--In Fiscal Year 2025, SBA
    approved 3,358 loans for small businesses owned in part by a
    lawful permanent resident (LPR), largely during the Biden
    Administration--representing 4 percent of the agency's total
    85,000 loans approvals. SBA is directed to report to the
    Committee no later than 90 days after date of enactment on the
    justification for banning legal permanent residents and/or
    green card holders' access to SBA-guaranteed small business
    loans. Such report shall include for the past five fiscal years
    the total number of loans awarded to LPR, default rate for LPR
    as compared to loans awarded to U.S. citizens, and subsequent
    participation of LPR small business loan holders in the loan
    program after obtaining citizenship status.

                      ENTREPRENEURIAL DEVELOPMENT PROGRAMS

    Appropriation, fiscal year 2026.......................      $330,000,000
    Recommended in the bill...............................       285,550,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................       -44,450,000

        SBA's Entrepreneurial Development (ED) programs support
    non-credit business assistance to entrepreneurs. The
    appropriation includes funding for a network of resource
    partners located throughout the United States that provide
    training, counseling, and technical assistance to small
    business entrepreneurs.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $285,550,000 for ED. The Committee
    recommendations, by program, are displayed in the following
    table:

    7(j) Technical Assistance Program (Contracting                    $2,800
     Assistance)..........................................
    Cybersecurity for Small Business Pilot Program........             2,000
    Federal and State Technology (FAST) Partnership                    4,000
     Program..............................................
    Growth Accelerators...................................             5,000
    SCORE.................................................            10,000
    Entrepreneurship Education............................             1,000
    HUBZone Program.......................................             4,000
    Microloan Technical Assistance........................            36,550
    National Women's Business Council.....................             1,500
    Native American Outreach..............................             5,300
    PRIME Technical Assistance............................             5,000
    Regional Innovation Clusters..........................             5,000
    Small Business Development Centers (SBDC).............           140,000
    State Trade & Export Promotion (STEP).................            15,000
    Veterans Outreach*....................................            21,400
    Women's Business Centers (WBC)........................            27,000
        Total, Entrepreneurial Development Programs.......      $285,550,000

    Note--Veterans Outreach includes funding for: Boots to Business,
      Veterans Business Outreach Centers (VBOC), Veteran Women Igniting the
      Spirit of Entrepreneurship (V-Wise), Entrepreneurship Bootcamp for
      Veterans with Disabilities (EBV), and Boots to Business reboot.

        SBA shall not reduce these non-credit programs from the
    amounts specified above and SBA shall not merge any of the non-
    credit programs without advance written approval from the
    Committee. The Committee strongly supports the development
    programs listed in the table above and will carefully monitor
    SBA's support of these programs.
        Investment in Central Appalachia.--SBA is directed to
    strengthen its outreach and prioritize discretionary funding to
    distressed counties within the Central Appalachian region,
    especially those affected by the 2022 and 2025 flooding and
    tornadoes. Such outreach should focus on helping communities
    and regions that have been affected by job losses in coal
    mining, coal power plant operations, and coal-related supply
    chain industries due to the economic downturn of the coal
    industry.

                          OFFICE OF INSPECTOR GENERAL

    Appropriation, fiscal year 2026.......................       $37,020,000
    Recommended in the bill...............................        37,020,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The mission of the Office of Inspector General (OIG) is to
    provide independent, objective oversight to improve the
    integrity, accountability, and performance of SBA and its
    programs.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $37,020,000 for the SBA OIG.

                               OFFICE OF ADVOCACY

    Appropriation, fiscal year 2026.......................       $10,109,000
    Recommended in the bill...............................        14,109,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................        +4,000,000

        The Office of Advocacy (the Office) was established by
    Congress in 1976 to serve as the independent voice for small
    business within the Federal government.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $14,109,000 for the Office. The
    Committee supports the Office's mission to reduce regulatory
    burdens that Federal policies impose on small businesses.
        Hirings.--The Chief Counsel for Advocacy is directed to
    report to the Committee, within 30 days of enactment of this
    Act, on the staffing needs and practices of the Office. The
    report should include the current and planned number of FTEs in
    qualified positions hired, disaggregated by occupation and
    grade and level or pay band; annual hirings; annual
    terminations, disaggregated by termination, resignation,
    retirement, or other form of separation; current vacancies, and
    staffing gaps; and a list of shared and separate resources
    between the SBA and the Office and any related memoranda of
    understanding (MOU), agreements, and contracts related to
    shared resources.

                         BUSINESS LOANS PROGRAM ACCOUNT

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................      $161,000,000
    Recommended in the bill...............................       161,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The SBA Business Loans Program serves as an important
    source of capital for America's small businesses. The
    recommendation supports the 7(a) Business Loan Program at a
    level of $35,500,000,000, for commitments to guarantee loans to
    small manufacturers; the 504 certified development company
    program, which includes the 504 commercial real estate
    refinance program, at a level of $16,500,000,000; the Secondary
    Market Guarantee Program at a program level of $15,000,000,000;
    and Small Business Investment Company debenture authority of
    $6,000,000,000.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a total of $161,000,000 for the
    Business Loans Program Account, of which $3,000,000 is for the
    Microloan Program and $158,000,000 is for the authorized
    expenses of administering the business loans program.
        Manufacturing Loan Limit Increase.--The Administrator is
    directed to evaluate and report to the Committees on
    Appropriations, within 30 days of enactment of this Act, on the
    impact of increasing 7(a) and 504 lending limits to small
    manufacturers, including the impact to subsidy rates; estimates
    regarding the number of borrowers eligible for 7(a) and 504
    loans; jobs created; and taxpayer dollars spent per job
    created.
        8(a) Loan Program.--The Committee is concerned that the
    overall number of small businesses seeking federal procurement
    opportunities is declining precipitously. From 2005 to 2019,
    the number of small businesses entering new contracts declined
    by approximately 79 percent. Moreover, recent actions
    undertaken by the SBA appear to be exacerbating this decline,
    particularly in the 8(a) contracting program. SBA is directed
    to report to the Committees on Appropriations, within 30 days
    of enactment of this Act, on both the statutory and legal
    justification for initiating termination proceedings against
    the 628 small businesses removed from the 8(a) program on March
    4, 2026. SBA is also directed in the same report to include the
    statutory and legal justification for initiating SBA's June
    2025 audit of the program. Finally, the report should include
    the results of the June 2025 audit and any evidence of fraud
    and/or improper payments in the 8(a) program supporting the
    removal of these small businesses from the program.

                         DISASTER LOANS PROGRAM ACCOUNT

                         (INCLUDING TRANSFERS OF FUNDS)

    Appropriation, fiscal year 2026.......................      $282,000,000
    Recommended in the bill...............................       175,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................      -107,000,000

    Note: The recommendation includes $143,000,000 in disaster relief
      funding.

                            COMMITTEE RECOMMENDATION

        The Committee recommends a total of $175,000,000 for the
    administrative expenses of the Disaster Loans Program, of which
    $143,000,000 is designated as being for disaster relief for
    major disasters.
        Closing the Disaster Liquidity Gap.--The Committee
    recognizes the critical role of the SBA in supporting disaster-
    impacted small businesses and acknowledges the complexity of
    delivering timely assistance following federally declared
    disasters. The Committee notes that small businesses may
    experience short-term liquidity constraints in the immediate
    aftermath of such events while awaiting insurance proceeds or
    disaster loan disbursement. SBA is encouraged to assess whether
    additional stabilization tools or bridge mechanisms, consistent
    with existing statutory authorities, could enhance small
    business continuity during this period. SBA is directed to
    provide a briefing within 180 days on findings, including
    operational, statutory, and fraud mitigation considerations.
        SBA Grant Application Review Procedures.--The Committee is
    concerned that SBA loan application review process delays have
    caused harm to applicants and recipients, especially for
    prospective recipients of SBA disaster loans and
    reimbursements. Upon enactment of this Act, the SBA is directed
    to develop a plan to reduce these delays and report findings
    and policy changes to the Appropriations Committee no later
    than March 31, 2027.

                          ADMINISTRATIVE PROVISIONS--

                         SMALL BUSINESS ADMINISTRATION

                         (INCLUDING TRANSFERS OF FUNDS)

        Section 519. The Committee continues a provision
    authorizing transfers of up to five percent among SBA
    appropriations, provided that transfers do not increase an
    appropriation by more than 10 percent. The provision also
    requires that transfers be treated as a reprogramming of funds.
        Section 520. The Committee continues a provision
    authorizing the transfer of not to exceed 3 percent of funding
    available under the SBA ``Salaries and Expenses'' and
    ``Business Loans Program Account'' appropriations to the SBA
    ``Information Technology System Modernization and Working
    Capital Fund''.
        Section 521. The Committee includes a new provision to
    prohibit small businesses from having to comply with section
    1071 of the Dodd-Frank Wall Street Reform and Consumer
    Protection Act.
        Section 522. The Committee includes a new provision to
    prohibit the SBA from funding climate change initiatives.
        Section 523. The Committee includes a new provision to
    prohibit staff hirings in the SBA District of Columbia office
    until the Coachella Valley satellite office is staffed by one
    person.

                          United States Postal Service

                       PAYMENT TO THE POSTAL SERVICE FUND

    Appropriation, fiscal year 2026.......................       $38,360,000
    Recommended in the bill...............................        38,360,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The United States Postal Service (USPS) is funded almost
    entirely by Postal ratepayers, rather than taxpayers. Funds
    provided to USPS in the Payment to the Postal Service Fund
    include appropriations for revenue forgone, including for
    providing free mail for the blind and for overseas absentee
    voting.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $38,360,000 for Payment to the
    Postal Service Fund. The recommendation funds free mail for the
    blind and overseas voting and includes a reconciliation
    adjustment.
        FY2026 Reports and Briefings.--The Committee looks forward
    to the USPS reports required by the Consolidated Appropriations
    Act, 2026. Those reports include: the Regional and Local
    Transportation Optimization plans, reestablishing service in
    Western North Carolina, construction of new post offices, zip
    codes, post office temporary suspensions, USPS use of private
    cloud platforms, cluster box units, and post office
    consolidations. This information will provide valuable
    information on USPS operations to the Committee and other
    Members of Congress.
        Parcel Dimension Compliance Rule.--The Committee is
    concerned that the ``Parcel Dimension Compliance'' rule will
    impact a substantial number of small businesses. USPS is
    directed to brief the Committee within 90 days of enactment of
    this Act on the plan for implementation of this rule and the
    impact of this rule on small business.
        Postal Consolidations and Local Post Office Closures.--The
    Committee remains concerned that the downsizing of Processing
    and Distribution Centers (P&DCs) to Local Processing Centers
    (LPCs) has reduced service quality and harmed postal
    performance. The Committee is also concerned with efforts to
    close local post offices and retail locations. USPS is directed
    to brief the Committee within 90 days of enactment of this Act
    on its efforts to downsize, with an emphasis on these P&DCs,
    local post offices, and local retail locations.
        Postal Public Safety.--USPS is directed to brief the
    Committee within 90 days of enactment of this Act on
    restrictions implemented by USPS in 2020 preventing Postal
    Police Officers from fully executing their duty to ensure
    public safety and mail security, and protect postal assets
    within the Nation's mail system, whether on postal property or
    beyond the perimeter of postal property.
        Mail Theft.--The Committee continues to remain concerned
    about mail theft in the United States and the adverse impact it
    is having on postal customers, including extended disruptions
    of regular service and theft of personally identifiable
    information. The Committee also recognizes that the current
    process for victims of mail theft in some localities places an
    undue burden on customers.
        Mail Theft Notifications.--The Committee reminds the USPS
    of the importance of notifying the public when it is evident
    that their mail has been stolen. Timely notifications can help
    mail theft victims take actions to prevent identity theft,
    fraud, and other crimes. The Committee urges the USPS to make
    these notifications a priority.
        Rural Post Office Locations.--The Committee continues to
    recognize the importance of the vital service to rural
    communities provided by the United States Postal Service
    (USPS). The committee encourages USPS to continue investments
    in rural communities and to continue to examine innovative ways
    to support rural communities.
        Accurate Address Listing.--The Committee urges USPS to
    continue its internal review as directed by the Consolidated
    Appropriations Act, 2026 of the numerous instances nationwide,
    where assigned zip-codes overlap municipal jurisdictions,
    resulting in multiple city listings or incorrect listings.
    Within 120 days of enactment of this act, USPS is directed to
    provide an update to the report directed by the Consolidated
    Appropriations Act, 2026 to include an additional analysis on
    designating a unique zip code for Skyline, AL.
        Lawrenceville Post Office Relocation.--The Committee is
    concerned with USPS' refusal to cooperate with the city of
    Lawrenceville in its efforts to relocate the post office
    located at 121 E Crogan St, Lawrenceville, GA 30046, to a more
    suitable location. The location places significant strain on
    the one-way street where it is located, creating congestion and
    limiting access to not only the post office branch itself, but
    also the surrounding businesses. The Committee understands that
    the city has indicated its willingness to take measures to
    reduce or eliminate cost burdens on the USPS in identifying,
    purchasing, constructing, and equipping a new facility. The
    Committee urges USPS to coordinate with the city in identifying
    a more beneficial location for this post office and in finding
    methods to facilitate a move at the lowest possible cost to the
    USPS.
        Postal Office Locations.--The Committee is aware of
    building infrastructure concerns at the City of Brenham, TX
    post office branch and recognizes concerns expressed by city
    residents that a building location change is needed at the end
    of the current lease. USPS is directed to brief the Committee
    within 90 days of enactment of this Act on options to change to
    a new building for the Brenham area.

               OFFICE OF INSPECTOR GENERAL SALARIES AND EXPENSES

                         (INCLUDING TRANSFER OF FUNDS)

    Appropriation, fiscal year 2026.......................      $274,000,000
    Recommended in the bill...............................       274,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The USPS Office of Inspector General (OIG) conducts audits,
    reviews, and investigations and keeps Congress informed on the
    efficiency and economy of USPS programs and operations.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $274,000,000 for the OIG, which
    includes sufficient funds for the OIG to continue its
    aggressive drug interdiction efforts.
        Processing and Distribution Center Performance.--The
    Committee recognizes the importance of reliable postal services
    to the residents and businesses of the St. Louis, Kansas City,
    and Southern Illinois regions and surrounding communities. The
    Committee is concerned by the impacts that service disruptions
    and declining delivery performance have had on local
    communities. The USPS Office of Inspector General is directed
    to examine and report within 120 days of enactment of this Act
    on service quality and delivery performance related to
    processing and distribution centers in the areas identified
    above.
        Mail Service Performance Audit.--The Committee directs
    that, of the funds made available under this Act for oversight
    activities, the United States Postal Service Office of
    Inspector General shall conduct a targeted audit of delivery
    performance, staffing, and operational bottlenecks in regions
    experiencing persistent service issues, including North
    Alabama. Such an audit shall include an assessment of the
    impacts of past facility consolidations and regional population
    growth on mail delivery timeliness and reliability. The OIG
    shall submit findings and recommendations to the Committees on
    Appropriations and Oversight not later than 180 days after the
    date of enactment of this Act. The Committee encourages the OIG
    to include in its report recommendations for improving service
    reliability, workforce management, and internal mail tracking
    and security procedures where appropriate.
        Illegal Animal Fighting Shipments.--The Committee is
    concerned about the use of the USPS to facilitate the shipment
    of live roosters that may be destined for use in illegal
    cockfighting operations. The Committee directs USPS OIG to
    conduct an audit examining ways to strengthen USPS efforts to
    detect, deter, and prevent the illegal shipment of roosters for
    use in animal fighting, including by reviewing policies,
    screening protocols, and enforcement coordination related to
    live bird shipments. Such efforts may include exploring policy
    changes to reduce bulk shipment of adult birds, including
    limiting the number of adult birds that may be shipped in a
    single package or consignment, or operational safeguards, such
    as enhancing monitoring for patterns that indicate trafficking
    or repeated suspicious shipments. USPS OIG is encouraged to
    examine ways USPS can coordinate with Federal partners to
    identify and investigate potential connections to other
    criminal activity, including the Departments of Justice,
    Treasury, Homeland Security, and Agriculture, and to share
    relevant information, consistent with applicable law, to
    support enforcement actions. USPS OIG is directed to report the
    findings of its audit to the Committee within 180 days of
    enactment of this act.

                            United States Tax Court

                             SALARIES AND EXPENSES

    Appropriation, fiscal year 2026.......................       $55,000,000
    Recommended in the bill...............................        55,000,000
    Bill compared with:
      Appropriation, fiscal year 2026.....................             - - -

        The United States Tax Court adjudicates controversies
    involving deficiencies in income, estate, and gift taxes. The
    Court also has jurisdiction to determine deficiencies in
    certain excise taxes, to issue declaratory judgments in the
    areas of qualifications of retirement plans and exemptions of
    charitable organizations, and to decide certain cases involving
    disclosure of tax information by the Commissioner of the
    Internal Revenue Service.

                            COMMITTEE RECOMMENDATION

        The Committee recommends $55,000,000 for the U.S. Tax
    Court.

                     TITLE VI--GENERAL PROVISIONS--THIS ACT

        Section 601. The Committee continues a provision
    prohibiting pay and other expenses for non-Federal parties in
    regulatory or adjudicatory proceedings funded in this Act.
        Section 602. The Committee continues a provision
    prohibiting obligations beyond the current fiscal year and
    prohibits transfers of funds unless expressly so provided
    herein.
        Section 603. The Committee continues a provision limiting
    procurement contracts for consulting service expenditures to
    contracts that are matters of public record and available for
    public inspection.
        Section 604. The Committee continues a provision
    prohibiting transfer of funds in this Act without express
    authority.
        Section 605. The Committee continues a provision
    prohibiting the use of funds to engage in activities that would
    prohibit the enforcement of section 307 of the 1930 Tariff Act.
        Section 606. The Committee continues a provision concerning
    compliance with the Buy American Act.
        Section 607. The Committee continues a provision
    prohibiting the use of funds by any person or entity convicted
    of violating the Buy American Act.
        Section 608. The Committee continues a provision specifying
    reprogramming procedures. The provision requires that agencies
    or entities funded by this Act obtain prior approval from the
    Committee for any reprogramming of funds that: (1) creates a
    new program; (2) eliminates a program, project, or activity;
    (3) increases funds or personnel for any program, project, or
    activity for which funds have been denied or restricted by the
    Congress; (4) proposes to use funds directed for a specific
    activity by the Committee on Appropriations of either the House
    of Representatives or the Senate for a different purpose; (5)
    augments existing programs, projects, or activities in excess
    of $5,000,000 or 10 percent, whichever is less; (6) reduces
    existing programs, projects, or activities by $5,000,000 or 10
    percent, whichever is less; or (7) creates or reorganizes
    offices, programs, or activities different from the budget
    justifications submitted to the Committees on Appropriations or
    the tables in the report accompanying this Act, whichever is
    more detailed. The provision also directs agencies to consult
    with the Committees prior to any significant reorganization,
    restructuring, relocation, or closing of offices, programs, or
    activities and directs the agencies funded by this Act to
    submit operating plans for the Committee's review within 60
    days of the bill's enactment.
        Section 609. The Committee continues a provision providing
    that fifty percent of unobligated balances may remain available
    through September 30, 2028, for certain purposes.
        Section 610. The Committee continues a provision
    prohibiting funding for the Executive Office of the President
    to request either a Federal Bureau of Investigation background
    investigation or Internal Revenue Service determination with
    respect to section 501(a) of the Internal Revenue Code of 1986,
    except with the express consent of the individual involved in
    an investigation or in extraordinary circumstances involving
    national security.
        Section 611. The Committee continues a provision regarding
    cost accounting standards for contracts under the Federal
    Employees Health Benefits Program.
        Section 612. The Committee continues a provision regarding
    non-foreign area cost-of-living allowances.
        Section 613. The Committee continues a provision
    prohibiting the expenditure of funds for abortions under the
    Federal Employees Health Benefits Program.
        Section 614. The Committee continues a provision that
    provides an exemption from section 613 if the life of the
    mother is in danger or the pregnancy is a result of an act of
    rape or incest.
        Section 615. The Committee continues a provision waiving
    restrictions on the purchase of non-domestic articles,
    materials, and supplies in the case of acquisition of
    information technology by the Federal government.
        Section 616. The Committee continues a provision
    prohibiting officers or employees of any regulatory agency or
    commission funded by this Act from accepting travel payments or
    reimbursements from a person or entity regulated by such agency
    or commission.
        Section 617. The Committee continues a provision requiring
    certain agencies in this Act to consult with GSA before seeking
    new office space or making alterations to existing office
    space.
        Section 618. The Committee continues a provision providing
    for several appropriated mandatory accounts. These are accounts
    where authorizing language requires the payment of funds.
        Section 619. The Committee continues a provision that
    prohibits funds for the FTC to complete the draft report on
    food marketed to children.
        Section 620. The Committee continues a provision requiring
    that the head of any executive branch agency ensure that the
    Chief Information Officer has authority to participate in the
    budget planning process and approval of the information
    technology budget.
        Section 621. The Committee continues a provision
    prohibiting funds in contravention of the Federal Records Act.
        Section 622. The Committee continues a provision
    prohibiting agencies from requiring Internet Service Providers
    to disclose electronic communications information in a manner
    that violates the Fourth Amendment.
        Section 623. The Committee continues a provision
    prohibiting funds from being used to deny inspectors general
    access to records.
        Section 624. The Committee continues a provision relating
    to USF payments for wireless providers.
        Section 625. The Committee continues a provision
    prohibiting any funds made available in this Act from being
    used to establish a computer network unless such network blocks
    the viewing, downloading, and exchanging of pornography.
        Section 626. The Committee continues a provision
    prohibiting any funds made available in this Act from being
    used to pay for award or incentive fees for contractors with
    below satisfactory performance.
        Section 627. The Committee continues a provision
    prohibiting funds made available under this Act from being used
    for certain travel and conference activities unless an agency
    or entity determines that the travel is in the national
    interest and advance notice is provided to the Appropriations
    Committees.
        Section 628. The Committee continues a provision
    prohibiting funds made available under this Act from being used
    to fund first-class or business-class travel in contravention
    of Federal regulations.
        Section 629. The Committee continues a provision relating
    to contracts for public relations services.
        Section 630. The Committee continues a provision relating
    to advertising and educational programming.
        Section 631. The Committee continues a provision relating
    to statements by grantees regarding projects or programs funded
    by this agreement.
        Section 632. The Committee continues a provision that
    prohibits funds for the SEC to finalize, issue, or implement
    any rule, regulation, or order requiring the disclosure of
    political contributions, contributions to tax-exempt
    organizations, or dues paid to trade associations in SEC
    filings.
        Section 633. The Committee continues a provision requiring
    agencies funded in this Act to submit to the Committees
    quarterly budget reports on obligations.
        Section 634. The Committee includes a new provision
    prohibiting the procurement of electric vehicles, electric
    vehicle batteries, electric vehicle charging stations or
    infrastructure.
        Section 635. The Committee includes a new provision
    prohibiting the promotion or advancement of Critical Race
    Theory.
        Section 636. The Committee includes a new provision
    prohibiting the implementation of diversity, equity, and
    inclusion training or implementation.
        Section 637. The Committee includes a new provision
    prohibiting the use of funds to support, directly or
    indirectly, the Wuhan Institute of Virology or any laboratory
    owned or controlled by the governments of the People's Republic
    of China, the Republic of Cuba, the Islamic Republic of Iran,
    the Democratic People's Republic of Korea, the Russian
    Federation, or any other country determined by the Secretary of
    State to be a foreign adversary.
        Section 638. The Committee includes a new provision that
    defunds the Federal Election Commission's prior approval
    requirement for corporate member trade association Political
    Action Committees.
        Section 639. The Committee includes a new provision that
    prohibits the use of funds to discriminate against a person who
    speaks, or acts, in accordance with a sincerely held religious
    belief, or moral conviction, that marriage is, or should be
    recognized as, a union of one man and one woman.
        Section 640. The Committee includes a new provision
    requiring the Postmaster General to notify Members of Congress
    of new stamps depicting landmarks or individuals from their
    district or State.
        Section 641. The Committee includes a new provision that
    prohibits the use of funds to display a flag over or within a
    federal government facility other than the flag of the United
    States, a flag bearing an official U.S. Government seal or
    insignia, or the Prisoner of War/Missing in Action flag.
        Section 642. The Committee includes a new provision that
    prohibits funds from being used to prevent Members of Congress
    or staff from entering a facility used for delivery, printed
    materials, or mailable packages to conduct oversight; or to
    make any temporary modification during such visit that wouldn't
    otherwise be observed in absence of visit. The prohibition
    includes requiring any prior notice of intent to enter a
    facility.
        Section 643. The Committee includes a new provision that
    prohibits funds from being used to facilitate the registration
    of any noncitizen to vote in any local, state, or federal
    election.
        Section 644. The Committee includes a new provision that
    codifies the Reins Act. No funds may be used to promulgate new
    rules in which OIRA finds has resulted in or likely to result
    in (1) an annual effect on the economy of $100,000,000 or more;
    (2) a major increase in prices for consumers, individual
    industries, Federal, state or local government agencies or
    geographic regions; or (3) significant adverse effects on
    competition, employment, investment, productivity, innovation,
    consumer choice, or the ability of United States-based
    enterprises to compete with foreign-based enterprises in
    domestic and export markets.
        Section 645. The Committee includes a new provision that
    prohibits funds from being used to finalize, implement, or
    enforce the rule titled ``the Enhancement and Standardization
    of Climate-Related Disclosures for Investors'' (89 Fed. Reg.
    21334 (April 12, 2024)) or any substantially similar rule.

    TITLE VII--GENERAL PROVISIONS-- GOVERNMENT WIDE DEPARTMENTS, AGENCIES,
                                AND CORPORATIONS

                         (INCLUDING TRANSFERS OF FUNDS)

        Section 701. The Committee continues a provision requiring
    agencies to administer a policy designed to ensure that all its
    workplaces are free from the illegal use of controlled
    substances.
        Section 702. The Committee continues a provision
    establishing price limitations on vehicles to be purchased by
    the Federal government with an exemption for the purchase of
    electric, plug-in hybrid electric, and hydrogen fuel cell
    vehicles.
        Section 703. The Committee continues a provision allowing
    funds made available to agencies for travel to also be used for
    quarters allowances and cost-of-living allowances.
        Section 704. The Committee continues a provision
    prohibiting the employment of noncitizens with certain
    exceptions.
        Section 705. The Committee continues a provision giving
    agencies the authority to pay GSA bills for space renovation
    and other services.
        Section 706. The Committee continues a provision allowing
    agencies to finance the costs of recycling and waste prevention
    programs with proceeds from the sale of materials recovered
    through such programs.
        Section 707. The Committee continues a provision providing
    that funds made available to corporations and agencies subject
    to 31 U.S.C. 91 may pay rent and other service costs in the
    District of Columbia.
        Section 708. The Committee continues a provision
    prohibiting interagency financing of boards, commissions, or
    groups absent prior statutory approval.
        Section 709. The Committee continues a provision
    prohibiting the use of funds for enforcing regulations
    disapproved in accordance with the applicable law of the U.S.
        Section 710. The Committee continues a provision limiting
    the amount of funds that can be used for redecoration of
    offices under certain circumstances.
        Section 711. The Committee continues a provision to allow
    for interagency funding of national security and emergency
    telecommunications initiatives.
        Section 712. The Committee continues a provision requiring
    agencies to certify that a Schedule C appointment was not
    created solely or primarily to detail the employee to the White
    House.
        Section 713. The Committee continues a provision
    prohibiting the payment of any employee who prohibits,
    threatens, or prevents another employee from communicating with
    Congress.
        Section 714. The Committee continues a provision
    prohibiting Federal training not directly related to the
    performance of official duties.
        Section 715. The Committee continues a provision
    prohibiting, other than for normal and recognized executive-
    legislative relationships, propaganda, publicity, and lobbying
    by executive agency personnel in support or defeat of
    legislative initiatives.
        Section 716. The Committee continues a provision
    prohibiting any Federal agency from disclosing an employee's
    home address to any labor organization, absent employee
    authorization or court order.
        Section 717. The Committee continues a provision
    prohibiting funds to be used to provide non-public information
    such as mailing, telephone, or electronic mailing lists to any
    person or organization outside the government without the
    approval of the Committees on Appropriations.
        Section 718. The Committee continues a provision
    prohibiting the use of funds for propaganda and publicity
    purposes not authorized by Congress.
        Section 719. The Committee continues a provision directing
    agency employees to use official time in an honest effort to
    perform official duties.
        Section 720. The Committee continues a provision
    authorizing the use of funds to finance an appropriate share of
    the Federal Accounting Standards Advisory Board administrative
    costs.
        Section 721. The Committee continues a provision
    authorizing the transfer of funds to GSA to finance an
    appropriate share of various government-wide boards and
    councils and for Federal government priority goals under
    certain conditions.
        Section 722. The Committee continues a provision that
    permits breastfeeding in a federal building or on Federal
    property if the woman and child are authorized to be there.
        Section 723. The Committee continues a provision that
    permits interagency funding of the National Science and
    Technology Council and provides for a report on the budget and
    resources of the National Science and Technology Council.
        Section 724. The Committee continues a provision requiring
    documents involving the distribution of Federal funds to
    indicate the agency providing the funds and the amount
    provided.
        Section 725. The Committee continues a provision
    prohibiting the use of funds to monitor personal access or use
    of Internet sites or to collect, review, or obtain any
    personally identifiable information relating to access to or
    use of an Internet site.
        Section 726. The Committee continues a provision requiring
    health plans participating in the Federal Employees Health
    Benefits Program to provide contraceptive coverage and provides
    exemptions to certain religious plans.
        Section 727. The Committee continues language supporting
    strict adherence to anti-doping activities.
        Section 728. The Committee continues a provision allowing
    funds for official travel to be used by departments and
    agencies, if consistent with OMB Circular A-126, to participate
    in the fractional aircraft ownership pilot program.
        Section 729. The Committee continues a provision
    prohibiting funds for the implementation of OPM regulations
    limiting detailees to the legislative branch and placing
    certain limitations on the Coast Guard Congressional Fellowship
    program.
        Section 730. The Committee continues a provision that
    restricts the use of funds for Federal law enforcement training
    facilities.
        Section 731. The Committee continues a provision that
    prohibits Executive Branch agencies from creating prepackaged
    news stories that are broadcast or distributed in the United
    States unless the story includes a clear notification within
    the text or audio of such news story that the prepackaged news
    story was prepared or funded by that executive branch agency.
    This provision confirms the GAO opinion dated February 17, 2005
    (B-304272).
        Section 732. The Committee continues a provision
    prohibiting use of funds in contravention of section 552a of
    title 5, United States Code (the Privacy Act) and regulations
    implementing that section.
        Section 733. The Committee continues a provision
    prohibiting funds from being used for any Federal government
    contract with any foreign incorporated entity which is treated
    as an inverted domestic corporation.
        Section 734. The Committee continues a provision requiring
    agencies to pay a fee to OPM for processing retirement of
    employees who separate under Voluntary Early Retirement
    Authority or who receive Voluntary Separation Incentive
    payments.
        Section 735. The Committee continues a provision
    prohibiting funds from requiring any entity submitting an offer
    for a federal contract to disclose political contributions.
        Section 736. The Committee continues a provision
    prohibiting funds for the painting of a portrait of an employee
    of the Federal government, including the President, the Vice
    President, a Member of Congress, the head of an executive
    branch agency, or the head of an office of the legislative
    branch.
        Section 737. The Committee continues a provision limiting
    the pay increases of certain prevailing rate employees.
        Section 738. The Committee continues a provision requiring
    agencies to submit reports to Inspectors General concerning
    expenditures for agency conferences.
        Section 739. The Committee continues a provision
    prohibiting funds from being used to increase, eliminate, or
    reduce funding for a program or project unless such change is
    made pursuant to reprogramming or transfer provisions.
        Section 740. The Committee continues a provision
    prohibiting agencies from using funds to implement regulations
    changing the competitive areas under reductions-in-force for
    Federal employees.
        Section 741. The Committee continues a provision that
    prohibits the use of funds to begin or announce a study or a
    public-private competition regarding the conversion to
    contractor performance of any function performed by civilian
    Federal employees pursuant to OMB Circular A-76 or any other
    administrative regulation, directive, or policy.
        Section 742. The Committee continues a provision ensuring
    contractors are not prevented from reporting waste, fraud, or
    abuse by signing confidentiality agreements that would prohibit
    such disclosure.
        Section 743. The Committee continues a provision
    prohibiting the expenditure of funds for the implementation of
    certain nondisclosure agreements unless certain provisions are
    included in the agreements.
        Section 744. The Committee continues a provision
    prohibiting the use of funds to enter into any agreement with
    any corporation with certain unpaid Federal tax liabilities
    unless an agency has considered suspension or debarment of the
    corporation and made a determination that further action is not
    necessary to protect the interests of the government.
        Section 745. The Committee continues a provision
    prohibiting the use of funds to enter into any agreement with
    any corporation that was convicted of a felony criminal
    violation within the preceding 24 months unless an agency has
    considered suspension or debarment of the corporation and made
    a determination that further action is not necessary to protect
    the interests of the government.
        Section 746. The Committee continues a provision requiring
    the Consumer Financial Protection Bureau to notify Congress
    when funds are transferred in accordance with section 1017 of
    P.L. 111-203.
        Section 747. The Committee continues a provision
    eliminating the automatic statutory pay increase for the Vice
    President and certain senior political appointees.
        Section 748. The Committee continues a provision related to
    impoundment of resources.
        Section 749. The Committee continues a provision requiring
    that any executive branch agency notify the Committee if an
    apportionment of an appropriation for such agency is not
    approved in a timely and appropriate manner.
        Section 750. The Committee continues a provision related to
    recordkeeping requirements for certain GAO audits.
        Section 751. The Committee continues a provision addressing
    interagency funding for the United States Army Medical Research
    and Development Command and the Congressionally Directed
    Medical Research Programs and the National Institutes of Health
    research programs.
        Section 752. The Committee continues the authorization for
    GSA to transfer funds to finance an appropriate share of
    various information technology projects among Government-wide
    boards and councils under certain conditions.
        Section 753. The Committee includes a new provision
    prohibiting funds for States, cities, or localities that allow
    non-citizens to vote in Federal elections.
        Section 754. The Committee includes a new provision
    restricting funds to make investments under the Thrift Savings
    Plan in certain mutual funds that make investment decisions
    based primarily on environmental, social, or governance
    criteria.
        Section 755. The Committee includes a new provision
    restricting funds for classifying information.
        Section 756. The Committee includes a new provision
    prohibiting funds to recruit, hire, promote or retain any
    person convicted of a child pornography; sexual assault charge;
    or who is a registered sex offender or has been formally
    disciplined for using Federal resources to access, use, or sell
    child pornography.
        Section 757. The Committee includes a new provision
    prohibiting the implementation of Executive Order 14019 with
    certain exceptions.
        Section 758. The Committee includes a new provision
    prohibiting funds to implement, administer, or enforce any
    COVID-19 mask or vaccine mandates.
        Section 759. The Committee includes a new provision that
    prohibits funds to be used to contract with, grant awards to,
    or otherwise obligate or expend funds to NewsGuard
    Technologies; Disinformation Index, Inc., Disinformation Index
    Ltd., Global Disinformation Index gUG (collectively doing
    business as ``Global Disinformation Index''); or any other
    entity, including a nonprofit organization (as described by
    section 501(c)(3) of the Internal Revenue Code of 1986), that
    engages in operations or activities, or produces products, the
    function of which is to demonetize or rate the credibility of a
    domestic entity (including news or information outlets) based
    on lawful speech of such domestic entity under the stated
    function of ``fact-check'', or otherwise exposing or correcting
    mis-information, disinformation, or mal-information.
        Section 760. The Committee includes a new provision
    requiring agencies to comply with the provisions set out in
    Executive Order No. 14240 of March 25, 2025 (90 Fed. Reg.
    13671), Executive Order No. 14274 of April 15, 2025 (90 Fed.
    Reg. 16445), Executive Order No. 14247 of March 25, 2025 (90
    Fed. Reg. 14011), Executive Order No. 14249 of March 25, 2025
    (90 Fed. Reg. 14001), Executive Order No. 14208 of February 10,
    2025 (90 Fed. Reg. 9585), Executive Order No. 14331 of August
    7, 2025 (90 Fed. Reg. 38925), Executive Order No. 14333 of
    August 11, 2025 (90 Fed. Reg. 39301), Executive Order No. 14339
    of August 25, 2025 (90 Fed. Reg. 42121), Executive Order No.
    14342 of August 25, 2025 (90 Fed. Reg. 42129), and Executive
    Order No. 14395 of March 16, 2026 (91 Fed. Reg. 13485).
        Section 761. The Committee includes a new provision that
    prohibits funds from being used in the Federal Employees Health
    Benefits Program to cover the costs of surgical procedures or
    puberty blockers or hormone therapy for the purpose of gender
    affirming care.
        Section 762. The Committee continues a provision concerning
    the non-application of these general provisions to title IV and
    to title VIII.

              TITLE VIII--GENERAL PROVISIONS--DISTRICT OF COLUMBIA

                         (INCLUDING TRANSFERS OF FUNDS)

        Section 801. The Committee continues language that allows
    the use of local funds for making refunds or paying judgments
    against the District of Columbia government.
        Section 802. The Committee continues language that
    prohibits the use of Federal funds for publicity or propaganda
    designed to support or defeat legislation before Congress or
    any State legislature.
        Section 803. The Committee continues a provision that
    establishes reprogramming procedures for Federal funds.
        Section 804. The Committee continues a provision that
    prohibits the use of Federal funds for the salaries and
    expenses of a shadow U.S. Senator or U.S. Representative.
        Section 805. The Committee continues a provision that
    places restrictions on the use of District of Columbia
    government vehicles.
        Section 806. The Committee continues a provision that
    prohibits the use of Federal funds for a petition or civil
    action that seeks to require voting rights for the District of
    Columbia in Congress.
        Section 807. The Committee continues a provision that
    prohibits the use of Federal funds in this Act to distribute,
    for the purpose of preventing the spread of blood borne
    pathogens, sterile needles or syringes in any location that has
    been determined by local public health officials or local law
    enforcement authorities to be inappropriate for such
    distribution.
        Section 808. The Committee continues a provision that
    concerns a ``conscience clause'' on legislation that pertains
    to contraceptive coverage by health insurance plans.
        Section 809. The Committee continues a provision that
    prohibits federal funds from being used to carry out any law,
    rule or regulation to legalize Schedule I substances under the
    Controlled Substances Act or any tetrahydrocannabinols
    derivative.
        Section 810. The Committee continues a provision that
    prohibits the use of funds for abortion except in the cases of
    rape or incest or if necessary, to save the life of the mother.
        Section 811. The Committee continues a provision that
    requires the CFO to submit a revised operating budget no later
    than 30 calendar days after the enactment of this Act for
    agencies the CFO certifies as requiring a reallocation to
    address unanticipated program needs.
        Section 812. The Committee continues a provision that
    requires the CFO to submit a revised operating budget for the
    District of Columbia Public Schools, no later than 30 calendar
    days after the enactment of this Act, which aligns schools'
    budgets to actual enrollment.
        Section 813. The Committee continues a provision that
    allows for transfers of local funds between operating funds and
    capital and enterprise funds.
        Section 814. The Committee continues a provision that
    prohibits the obligation of Federal funds beyond the current
    fiscal year and transfers of funds unless expressly provided
    herein.
        Section 815. The Committee continues a provision that
    provides that not to exceed 50 percent of unobligated balances
    from Federal appropriations for salaries and expenses may
    remain available for certain purposes. This provision applies
    to the District of Columbia Courts, the Court Services and
    Offender Supervision Agency, and the District of Columbia
    Public Defender Service.
        Section 816. The Committee continues a provision that
    appropriates local funds during FY 2028 if there is an absence
    of a continuing resolution or regular appropriation for the
    District of Columbia. Funds are provided under the same
    authorities and conditions and in the same manner and extent as
    provided for in FY 2027.
        Section 817. The Committee continues a provision that
    provides the District of Columbia authority to transfer,
    receive, and acquire lands and funding it deems necessary for
    the construction and operation of interstate bridges over
    navigable waters, including related infrastructure, for a
    project to expand commuter and regional passenger rail service
    and provide bike and pedestrian access crossings.
        Section 818. The Committee continues a provision that
    requires each Federal and District government agency
    appropriated Federal funding in this Act submit to the
    Committees quarterly budget reports on obligations.
        Section 819. The Committee includes a new provision
    prohibiting funds to carry out the Reproductive Health Non-
    Discrimination Amendment Act of 2014 (D.C. Law 20-261) or to
    implement any rule or regulation promulgated to carry out such
    Act.
        Section 820. The Committee includes a new provision
    repealing the Death with Dignity Act of 2016 and prohibit the
    D.C. Council from passing laws related to physician-assisted
    suicide in the future.
        Section 821. The Committee includes a new provision
    directing the District of Columbia to submit a report to the
    Committees regarding how the District of Columbia has complied
    with the Partial Birth Abortion Ban Act, including if
    violations of the law have taken place. If violations have
    taken place, the report should detail the number of violations
    in the past five years, the District of Columbia's response to
    the violations, whether the District of Columbia preserved each
    child's remains for appropriate examination during the
    investigation, and other pertinent information on violations.
        Section 822. The Committee includes a new provision
    prohibiting funds used by the District of Columbia to enforce
    the final rule relating to ``Adoption of California Vehicle
    Emission Standards.''
        Section 823. The Committee includes a new provision
    prohibiting funds used by the District of Columbia to enact or
    carry out any law which prohibits motorists from making right
    turns on red, including D.C. Law L24-214.
        Section 824. The Committee includes a new provision
    prohibiting funds used by the District of Columbia to carry out
    D.C. Automated Traffic Enforcement.
        Section 825. The Committee includes a new provision
    repealing the Corrections Oversight Improvement Omnibus
    Amendment Act of 2022.
        Section 826. The Committee includes a new provision
    prohibiting funds used by the District of Columbia to enact or
    carry out any law which enrolls or registers noncitizens into
    voter rolls.
        Section 827. The Committee includes a new provision
    allowing valid weapons carry permit holders to conceal carry,
    including magazines and ammunition, in areas governed by the
    District of Columbia and Washington Metropolitan Area Transit
    Authority.
        Section 828. The Committee includes a new provision
    prohibiting funds used by the District of Columbia to enact the
    Comprehensive Policing and Justice Reform Amendment Act of
    2022.
        Section 829. The Committee includes a new provision
    repealing the Youth Rehabilitation Amendment Act of 2018.
        Section 830. The Committee includes a new provision
    prohibiting funds used by the District of Columbia to enforce a
    COVID-19 mask mandate or COVID-19 vaccine mandate.
        Section 831. The Committee includes a new provision
    prohibiting the District of Columbia from obligating or
    expending funds to implement the Insurance Regulation Amendment
    Act of 2024 or any regulation promulgated pursuant to such Act.
        Section 832. The Committee includes a prohibition on
    implementation or enforcement of the Consumer Protection Act
    (Sec. 28-3901-28-3913) against oil and gas companies for
    environmental claims.
        Section 833. The Committee includes a provision prohibiting
    funds from enforcing title I or title II of the Human Rights
    Sanctuary Amendment Act of 2022.
        Section 834. Specifies that references to ``this Act'' in
    this title or title IV are treated as referring only to the
    provisions of this title and title IV.

                    TITLE IX--ADDITIONAL GENERAL PROVISIONS

        Section 901. The Board of Governors of the Federal Reserve
    System shall revise appendix C to part 225 of title 12, Code of
    Federal Regulations, to raise the consolidated asset threshold
    under that appendix to $12,000,000,000.

                           SPENDING REDUCTION ACCOUNT

        Section 902. The Committee includes a new provision
    establishing a ``Spending Reduction Account'' in the bill.

                  HOUSE OF REPRESENTATIVES REPORT REQUIREMENTS

        The following materials are submitted in accordance with
    various requirements of the Rules of the House of
    Representatives:

                                DISSENTING VIEWS

        Pursuant to the provisions of clause 3(a)(1) of House rule
    XIII and sec. 6(i) of the Committee Rules, the dissenting views
    of the minority party of the House of Representatives, are
    printed below:

                                DISSENTING VIEWS

        The Financial Services and General Government (FSGG) bill
    funds critical programs that impact the lives of every American
    in their capacity as consumers, as investors, and as taxpayers.
    The bill's jurisdiction covers a diverse range of agencies
    including those that provide oversight and regulation of the
    financial and telecommunications industries, manage government
    buildings and infrastructure projects, and oversee the federal
    workforce. In addition, funding in this bill supports the
    operations of the White House, the Federal Judiciary, and the
    District of Columbia.
        We appreciate Chairman Joyce's efforts in assembling the
    Fiscal Year (FY) 2027 FSGG bill. We were pleased to cooperate
    with the Chairman to identify areas of common ground. However,
    the overwhelming share of funding decisions and policy
    provisions in this bill reflect a focus on partisan priorities
    from the Majority's side.
        The bill's FY 2027 funding level is $25.3 billion, 2.4
    percent below the 2026 level and 6.2 percent above the
    President's budget request.
        Perhaps the most egregious cut in this bill targets the
    Internal Revenue Service (IRS), which faces a $953 million or
    8.5 percent reduction overall. A responsible nation must
    address taxation and revenue as a matter of good governance.
    For decades, the IRS has suffered from significant under-
    investment. Appropriated funds support the IRS to ensure that
    taxpayers who seek customer service are answered accurately and
    timely; that the agency has the expertise to review complex
    returns from high-wealth individuals, partnerships, and
    corporations; and that the agency can operate in a modern and
    technically proficient manner. All of this is to ensure that
    every taxpayer pays what is legally owed. Lower funding means
    less capacity to ensure that the laws Congress passes are
    enforced effectively. Meanwhile, as investments in the IRS
    plummet, the number of tax returns filed and our GDP have both
    increased. Reckless budget and staffing cuts have further
    weakened the agency, making the IRS less capable of ensuring
    that the wealthy and well-connected pay their fair share.
        Instead of addressing this problem, this legislation
    exacerbates it with a cut to IRS enforcement of $1.4 billion or
    28 percent, reducing the likelihood that high-earners and
    corporations ever face scrutiny. Such a drastic cut has severe
    consequences for our government to collect the legally owed
    taxes necessary to serve American families. Cutting enforcement
    funding reduces legally owed revenue and increases the debt.
    Republicans claim to be the party of fiscal responsibility.
    This legislation is a dereliction of that responsibility.
        Other Treasury Department functions that are key to
    national security--such as the Financial Crimes Enforcement
    Network--are below the request. We hear a great deal from the
    other side of the aisle talk about wanting to be ``tough on
    China'' and yet, the bill includes no dedicated funding for the
    Administration's efforts to restrict outbound investment in
    countries that threaten our national security.
        In addition, this bill imposes cuts on the Bureau of the
    Fiscal Service at the Treasury Department, which ensures the
    timely disbursement of Social Security, Medicare, and Medicaid
    funds, and the integrity of financial management systems that
    handle trillions of dollars in disbursements and collections.
    This bill makes it harder to enforce the law by imposing
    irresponsible funding levels on key regulatory agencies and
    resources. That includes the Federal Trade Commission (FTC),
    the Securities Exchange Commission (SEC), and the Consumer
    Products Safety Commission (CPSC). In doing so, this bill
    leaves Americans vulnerable to a variety of threats--from fraud
    and scams to dangerous products that can harm and even kill
    adults and children.
        Additionally, the bill cuts funding for the Election
    Assistance Commission and funds Election Security Grants far
    below the needed level, making our elections more vulnerable to
    interference and tampering. Republicans often speak about
    securing our elections, but when it comes to funding election
    security, this bill is severely lacking.
        The bill does nothing to advance a much-needed full
    consolidation and modernization for the headquarters of the
    Federal Bureau Investigations (FBI) in Greenbelt, Maryland, as
    directed by Congress in several Appropriations Acts. The
    Administration's July 25, 2025, decision selecting the Ronald
    Reagan Building as the site for the FBI headquarters violates
    statutory requirements. Furthermore, the current FBI
    headquarters is in such disrepair that it constitutes a
    national security threat by preventing FBI employees from
    having access to necessary and secure facilities to perform
    their important work protecting our nation. This project has
    been years in the making, and this lack of funding stalls this
    urgently needed infrastructure improvement. Each year that
    project is delayed costs hundreds of millions of dollars and
    undermines the FBI's mission and the safety of its employees.
        Cuts to the Small Business Administration (SBA) would
    stifle assistance and resources that help small businesses
    launch, grow, and compete. At a time when our economy is
    struggling with the impact of increased tariffs and inflation,
    this reduction is especially irresponsible.
        The bill contains numerous harmful riders on a wide range
    of topics. They prohibit the government from improving
    diversity and equality, limit our ability to combat climate
    change, further undermine FTC and SEC consumer protections,
    restrict reproductive health-care access, and interfere with
    the home-rule authority of the District of Columbia.
        In an effort to improve the bill, Ranking Member Hoyer
    offered an amendment that would have provided a civilian-
    employee pay adjustment equivalent to that provided to members
    of the armed services. Rep. Ivey offered an amendment to
    protect federal workers from the Administration's unprecedented
    attack by rightfully restoring collective bargaining rights to
    federal employees who have had them unlawfully stripped. The
    Majority refused to step up and protect our dedicated civil
    servants.
        In an effort to prevent continued corruption and
    unlawfulness, Rep. Torres offered an amendment to prevent the
    hiring of individuals pardoned for crimes relating to the
    attacks on the Capitol on January 6, 2021. The Majority refused
    to engage in a discussion of this amendment, and it was
    defeated.
        Rep. Hoyer offered an amendment to increase IRS enforcement
    funding to the FY 2025 enacted level. Rep. Perez offered an
    amendment to strike a provision that would prohibit the IRS
    from developing a free electronic-filing software for all
    Americans. The Majority rejected both attempts to ensure a fair
    and accessible tax system for the American people.
        In order to protect the security and fairness of our
    elections, Rep. Perez offered an amendment to prevent the
    Administration from penalizing states for allowing voting by
    mail, which permits broader access to the ballot for eligible
    voters. The Majority rejected this effort to ensure more
    eligible Americans can exercise their right to vote.
        Multiple Democratic Members of the Committee offered
    amendments to rein in the Administration's attack on Congress's
    power of the purse. Ranking Member DeLauro offered an amendment
    that would have created an Inspector General for the Office of
    Management and Budget (OMB) and automatically apportion
    withheld funding. Rep Levin offered an amendment to prohibit
    discrimination on the basis of politics in grant distribution.
    Rep. Pocan offered amendments to prohibit the resolution of
    litigation settlements with a President currently in office and
    withhold funding from OMB until the Director testifies before
    the Committee. Rep. Mrvan offered an amendment that would
    require steel used in White House construction projects be
    produced in the United States. None of these proposals were
    adopted.
        Rep. Frankel offered an amendment to strike harmful
    provisions on women's health-care access and protect a woman's
    right to make legal and private health choices without
    government interference. By opposing adoption of this
    amendment, the Republican Majority continued its hypocritical
    allegiance to limited government, unless it concerns a woman's
    right to choose.
        Rep. Wasserman Schultz offered an amendment to allow the
    FTC to publish a long-delayed report on food marketed to
    children including recommendations that limit pesticides,
    microplastics, artificial coloration, and other harmful
    substances. Rep. Torres offered an amendment to require the FTC
    to study how predatory dynamic pricing in the grocery and other
    sectors increases prices and harms consumers. These amendments
    to protect children and consumers from large corporations were
    defeated.
        Rep. Aguilar offered an amendment, which was not adopted,
    to make sure that Dreamers, certain non-criminal immigrants who
    entered the country as children and remain without U.S.
    citizenship, can lend their talents to the federal workforce.
    In addition, Rep. Espaillat offered an amendment, which was not
    adopted, that would have halted the Administration's new policy
    to prohibit lawful residents and green-card holders from
    receiving SBA's 7(a) business loans. Rep. McCollum's amendment
    to require the SBA to provide an estimate of the economic harm
    done by Immigration and Customs Enforcement's (ICE) cruel and
    unlawful surge in Minnesota was not adopted.
        Across the bill, these unwise cuts will reduce the ability
    of the government to protect consumers and investors
    effectively, to investigate tax evasion and avoidance, and to
    collect legally owed revenues. Overall, the proposed spending
    reductions are not fiscally responsible, as they will actually
    increase deficits in the future through reduced revenue and
    diminished enforcement. As a consequence, we are gravely
    concerned that the bill fails to make the necessary investments
    to confront the challenges facing this nation. Of equal concern
    are the reckless and ill-advised policy riders that do not
    belong on an appropriations bill. Many of these provisions
    threaten to multiply the damage to our nation's democratic
    principles and core financial infrastructure.

                                       Rosa L. DeLauro.
                                       Steny H. Hoyer.

                              FULL COMMITTEE VOTES

        Pursuant to the provisions of clause 3(b) of rule XIII of
    the House of Representatives, the results of each roll call
    vote on an amendment or on the motion to report, together with
    the names of those voting for and those against, are printed
    below:

    [GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]

                   Comparative Statement of Budget Authority

        Pursuant to clause 3(c)(2) of rule XIII of the Rules of the
    House of Representatives and section 308(a)(1)(A) of the
    Congressional Budget Act of 1974, the following table compares
    the levels of new budget authority provided in the bill with
    the appropriate allocation under section 302(b) of the Budget
    Act.

    [GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]

        BUDGETARY IMPACT OF THE FY 2027 FINANCIAL SERVICES AND GENERAL
       GOVERNMENT APPROPRIATIONS BILL PREPARED IN CONSULTATION WITH THE
         CONGRESSIONAL BUDGET OFFICE PURSUANT TO SECTION 308(A) OF THE
                        CONGRESSIONAL BUDGET ACT OF 1974

                            [In millions of dollars]

                       COMPARISON WITH BUDGET RESOLUTION

        Pursuant to clause 3(c)(2) of rule XIII of the Rules of the
    House of Representatives and section 308(a)(1)(A) of the
    Congressional Budget Act of 1974, the following table compares
    the levels of new budget authority provided in the bill with
    the appropriate allocation under section 302(b) of the Budget
    Act.

                                                [In millions of dollars]
    ----------------------------------------------------------------------------------------------------------------
                                                             302(b) Allocation                   This Bill
                                                     ---------------------------------------------------------------
                                                          Budget                          Budget
                                                         Authority        Outlays        Authority        Outlays
    ----------------------------------------------------------------------------------------------------------------
    Comparison of amounts in the bill with Committee
     allocations to its subcommittees: Subcommittee
     on Financial Services and General Government
        Discretionary...............................          25,298  ..............          25,441       \1\26,627
        Mandatory...................................  ..............  ..............          24,207       \1\24,207
    ----------------------------------------------------------------------------------------------------------------
    \1\Includes outlays from prior-year budget authority.
    NOTE. The bill reported to the House contains an additional $143 million in discretionary budget authority and
      $108 million in associated outlays for those recommended amounts, which are designated as disaster relief
      funding.

                          FIVE-YEAR OUTLAY PROJECTIONS

        Pursuant to clause 3(c)(2) of rule XIII and section
    308(a)(1)(B) of the Congressional Budget Act of 1974, the
    following table contains five-year projections associated with
    the budget authority provided in the accompanying bill as
    provided to the Committee by the Congressional Budget Office.

                            [In millions of dollars]
    ------------------------------------------------------------------------
                                                                Outlays
    ------------------------------------------------------------------------
    Projection of outlays associated with the
     recommendation:
        2027.............................................          \1\44,555
        2028.............................................              4,215
        2029.............................................                582
        2030.............................................                226
        2031 and future years............................                119
    ------------------------------------------------------------------------
    \1\Excludes outlays from prior-year budget authority.

              FINANCIAL ASSISTANCE TO STATE AND LOCAL GOVERNMENTS

        Pursuant to clause 3(c)(2) of rule XIII and section
    308(a)(1)(C) of the Congressional Budget Act of 1974, the
    Congressional Budget Office has provided the following
    estimates of new budget authority and outlays provided by the
    accompanying bill for financial assistance to State and local
    governments.

                            [In millions of dollars]
    ------------------------------------------------------------------------
                                         Budget Authority       Outlays
    ------------------------------------------------------------------------
    Financial assistance to State and                 769                421
     local governments for 2027.......
    ------------------------------------------------------------------------
    \1\Excludes outlays from prior-year budget authority.

             STATEMENT OF GENERAL PERFORMANCE GOALS AND OBJECTIVES

        Pursuant to clause 3(c)(4) of rule XIII of the Rules of the
    House of Representatives, the following is a statement of
    general performance goals and objectives for which this measure
    authorizes funding:
              The Committee on Appropriations considers program
            performance, including a program's success in
            developing and attaining outcome-related goals and
            objectives, in developing funding recommendations.

                              Program Duplication

        Pursuant to clause 3(c)(5) of rule XIII of the Rules of the
    House of Representatives, no provision of this bill establishes
    or reauthorizes a program of the Federal Government known to be
    duplicative of another federal program, a program that was
    included in any report from the Government Accountability
    Office to Congress pursuant to section 21 of Public Law 111-
    139, or a program related to a program identified in the most
    recent Catalog of Federal Domestic Assistance.

                               Committee Hearings

        Pursuant to clause 3(c)(6) of rule XIII of the Rules of the
    House of Representatives, the following hearings were used to
    develop or consider the Labor, Health and Human Services, and
    Education, and Related Agencies Appropriations Bill, 2024:
        On March 25, 2026, the Financial Services and General
    Government subcommittee held a hearing titled ``Oversight of
    the Office of Personnel Management''. The subcommittee received
    testimony from:
        The Honorable Scott Kupor, Director, the Office of
    Personnel Management.
        On March 26, 2026, the Financial Services and General
    Government subcommittee held a hearing titled ``GAO's
    Assessment of the Federal Building Fund.'' The subcommittee
    received testimony from:
        Mr. Dave Marroni, Director, Physical Infrastructure, U.S.
    Government Accountability Office.

              Compliance With Rule XIII, Cl. 3(e) (Ramseyer Rule)

        In compliance with clause 3(e) of rule XIII of the Rules of
    the House of Representatives, changes in existing law made by
    the bill, as reported, are shown as follows (existing law
    proposed to be omitted is enclosed in black brackets, new
    matter is printed in italics, existing law in which no change
    is proposed is shown in roman):

              Compliance With Rule XIII, Cl. 3(e) (Ramseyer Rule)

      In compliance with clause 3(e) of rule XIII of the Rules of
    the House of Representatives, changes in existing law made by
    the bill, as reported, are shown as follows (existing law
    proposed to be omitted is enclosed in black brackets, new
    matter is printed in italics, existing law in which no change
    is proposed is shown in roman):

                       DISTRICT OF COLUMBIA HOME RULE ACT

               *       *       *       *       *       *       *

               TITLE VI--RESERVATION OF CONGRESSIONAL AUTHORITY

               *       *       *       *       *       *       *

                           limitations on the council

      Sec. 602. (a) The Council shall have no authority to pass any
    act contrary to the provisions of this Act except as
    specifically provided in this Act, or to--
              (1) impose any tax on property of the United States
            or any of the several States;
              (2) lend the public credit for support of any private
            undertaking;
              (3) enact any act, or enact any act to amend or
            repeal any Act of Congress, which concerns the
            functions or property of the United States or which is
            not restricted in its application exclusively in or to
            the District;
              (4) enact any act, resolution, or rule with respect
            to any provision of title 11 of the District of
            Columbia Code (relating to organization and
            jurisdiction of the District of Columbia courts);
              (5) impose any tax on the whole or any portion of the
            personal income, either directly or at the source
            thereof, of any individual not a resident of the
            District (the terms ``individual'' and ``resident'' to
            be understood for the purposes of this paragraph as
            they are defined in section 4 of title I of the
            District of Columbia Income and Franchise Tax Act of
            1947);
              (6) enact any act, resolution, or rule which permits
            the building of any structure within the District of
            Columbia in excess of the height limitations contained
            in section 5 of the Act of June 1, 1910 (D.C. Code,
            sec. 5-405), and in effect on the date of enactment of
            this Act;
              (7) enact any act, resolution, or regulation with
            respect to the Commission of Mental Health;
              (8) enact any act or regulation relating to the
            United States District Court for the District of
            Columbia or any other court of the United States in the
            District other than the District courts, or relating to
            the duties or powers of the United States attorney or
            the United States Marshal for the District of Columbia;
              (9) enact any act, resolution, or rule with respect
            to any provision of title 23 of the District of
            Columbia Code (relating to criminal procedure), or with
            respect to any provision of any law codified in title
            22 or 24 of the District of Columbia Code (relating to
            crimes and treatment of prisoners), or with respect to
            any criminal offense pertaining to articles subject to
            regulation under chapter 32 of title 22 of the District
            of Columbia Code, during the forty-eight full calendar
            months immediately following the day on which the
            members of the Council first elected pursuant to this
            Act take office; [or]
              (10) enact any act, resolution, or rule with respect
            to the District of Columbia Financial Responsibility
            and Management Assistance Authority established under
            section 101(a) of the District of Columbia Financial
            Responsibility and Management Assistance Act of
            1995[.]; or
              (11) enact any act, resolution, rule, regulation,
            guidance, or other law to permit any person to carry
            out any activity, or to reduce the penalties imposed
            with respect to any activity, to which subsection (a)
            of section 3 of the Assisted Suicide Funding
            Restriction Act of 1997 (42 U.S.C. 14402) applies
            (taking into consideration subsection (b) of such
            section).
      (b) Nothing in this Act shall be construed as vesting in the
    District government any greater authority over the National
    Zoological Park, the National Guard of the District of
    Columbia, the Washington Aqueduct, the National Capital
    Planning Commission, or, except as otherwise specifically
    provided in this Act, over any Federal agency, than was vested
    in the Commissioner prior to the effective date of title IV of
    this Act.
      (c)(1) Except acts of the Council which are submitted to the
    President in accordance with the Budget and Accounting Act,
    1921, any act which the Council determines according to section
    412(a), should take effect immediately because of emergency
    circumstances, and acts proposing amendments to title IV of
    this Act and except as provided in section 462(c) and section
    472(d)(1), the Chairman of the Council shall transmit to the
    Speaker of the House of Representatives, and the President of
    the Senate a copy of each act passed by the Council and signed
    by the Mayor, or vetoed by the Mayor and repassed by two-thirds
    of the Council present and voting, each act passed by the
    Council and allowed to become effective by the Mayor without
    his signature, and each initiated act and act subject to
    referendum which has been ratified by a majority of the
    registered qualified electors voting on the initiative or
    referendum. Except as provided in paragraph (2), such act shall
    take effect upon the expiration of the 30-calendar-day period
    (excluding Saturdays, Sundays, and holidays, and any day on
    which neither House is in session because of an adjournment
    sine die, a recess of more than three days, or an adjournment
    of more than three days) beginning on the day such act is
    transmitted by the Chairman to the Speaker of the House of
    Representatives and the President of the Senate, or upon the
    date prescribed by such act, whichever is later, unless during
    such 30-day period, there has been enacted into law a joint
    resolution disapproving such act. In any case in which any such
    joint resolution disapproving such an act has, within such 30-
    day period, passed both Houses of Congress and has been
    transmitted to the President, such resolution, upon becoming
    law, subsequent to the expiration of such 30-day period, shall
    be deemed to have repealed such act, as of the date such
    resolution becomes law. The provisions of section 604, except
    subsections (d), (e), and (f) of such section, shall apply with
    respect to any joint resolution disapproving any act pursuant
    to this paragraph.
      (2) In the case of any such Act transmitted by the Chairman
    with respect to any Act codified in title 22, 23, or 24 of the
    District of Columbia Code, such act shall take effect at the
    end of the 60-day period beginning on the day such act is
    transmitted by the Chairman to the Speaker of the House of
    Representatives and the President of the Senate unless, during
    such 60-day period, there has been enacted into law a joint
    resolution disapproving such act. In any case in which any such
    joint resolution disapproving such an act has, within such 60-
    day period, passed both Houses of Congress and has been
    transmitted to the President, such resolution, upon becoming
    law subsequent to the expiration of such 60-day period shall be
    deemed to have repealed such act, as of the date such
    resolution becomes law. The provisions of section 604, relating
    to an expedited procedure for consideration of joint
    resolutions, shall apply to a joint resolution disapproving
    such Act as specified in this paragraph.
      (3) The Council shall submit with each Act transmitted under
    this subsection an estimate of the costs which will be incurred
    by the District of Columbia as a result of the enactment of the
    Act in each of the first 4 fiscal years for which the Act is in
    effect, together with a statement of the basis for such
    estimate.

               *       *       *       *       *       *       *

                                  ----------

                         DEATH WITH DIGNITY ACT OF 2016

    Be it Enacted by the Council of the District of Columbia,
      [That this act may be cited as the ``Death with Dignity Act
    of 2016''.]

    [SEC. 2. DEFINITIONS.

      [For the purposes of this act, the term:
              [(1) ``Attending physician'' shall have the same
            meaning as provided in section 2( I) of the Natural
            Death Act of I 981, effective February 25, 1982 (D.C.
            Law 4-69; D.C. Official Code $ 7-621(l)); provided,
            that the attending physician's practice shall not be
            primarily or solely composed of patients requesting a
            covered medication.
              [(2) ``Capable'' means that, in the opinion of a
            court or the patient's attending physician, consulting
            physician, psychiatrist, or psychologist, a patient has
            the ability to make and communicate health care
            decisions to health care providers.
              [(3) ``Consulting physician'' means a physician who
            is qualified by specialty or experience to make a
            professional diagnosis and prognosis regarding the
            patient's disease and who is willing to participate in
            the provision of a covered medication to a qualified
            patient in accordance with this act.
              [(4) ``Counseling'' means one or more consultations
            as necessary between a District licensed psychiatrist
            or psychologist and a patient for the purpose of
            determining that the patient is capable and not
            suffering from a psychiatric or psychological disorder
            or depression causing impaired judgment.
              [(5) ``Covered medication'' means a medication
            prescribed pursuant to this act for the purpose of
            ending a person's life in a humane and peaceful manner.
              [(6) ``Department'' means the Department of Health.
              [(7) ``Health care facility'' means a hospital or
            long-term care facility.
              [(8) ``Health care provider'' means a person,
            partnership, corporation, facility, or institution that
            is licensed, certified, or authorized under District
            law to administer health care or dispense medication in
            the ordinary course of business or practice of a
            profession.
              [(9) ``Hospital'' shall have the same meaning as
            provided in section 2(l) of the Health-Care and
            Community Residence Facility, Hospice and Home Care
            Licensure Act of 1983, effective February 24,1984 (D.C.
            Law 5-48; D.C. Official Code $ 44-501(1)).
              [(10) ``Informed decision'' means a decision by a
            qualified patient to request and obtain a prescription
            for a covered medication that is based on an
            appreciation of the relevant facts and is made after
            being fully informed by the attending physician of:
                      [(A) His or her medical diagnosis;
                      [(B) His or her prognosis;
                      [(C) The potential risks associated with
                    taking the covered medication;
                      [(D) The probable results of taking the
                    covered medication; and
                      [(E) Feasible alternatives to taking the
                    covered medication, including comfort care,
                    hospice care, and pain control.
              [(11) ``Long-term care facility'' means a nursing
            home or community residence facility, as defined by
            section 2(3) and (4), respectively, of the Health-Care
            and Community Residence Facility, Hospice and Home Care
            Licensure Act of 1983, effective February 24,1984 (D.C.
            Law 5-48; D.C. Official Code $ 44-501(3) and (4)), or
            an assisted living residence, as defined by section
            201(4) of the Assisted Living Residence Regulatory Act
            of 2000, effective Iune24,2000 (D.C. Law l3-127;D.C.
            Official Code g 44-102.01(4)).
              [(12) ``Medically confirmed'' means the medical
            opinion of the attending physician has been confirmed
            by a consulting physician who has examined the patient
            and the patient's relevant medical records.
              [(13) ``Patient'' means a person who has attained 1 8
            years of age, resides in the District of Columbia, and
            is under the care of a physician.
              [(14) ``Physician'' shall have the same meaning as
            provided in section 2(4) of the Natural Death Act of
            1981, effective February 25,1982 (D.C. Law 4-69; D.C.
            Official Code g 7-621(4)).
              [(15) ``Qualified patient'' means a patient who:
                      [(A) Has been determined to be capable; and
                      [(B) Satisfies the requirements of this act
                    in order to obtain a prescription for a covered
                    medication.
              [(16) ``Terminal disease'' means an incurable and
            irreversible disease that has been medically confirmed
            and will, within reasonable medical judgment, result in
            death within 6 months.

    [SEC. 3. REQUESTS FOR A COVERED MEDICATION.

      [(a) To request a covered medication, a patient shall:
              [(1) Make 2 oral requests, separated by at least 15
            days, to an attending physician.
              [(2) Submit a written request, signed and dated by
            the patient, to the attending physician before the
            patient makes his or her 2nd oral request and at least
            48 hours before a covered medication may be prescribed
            or dispensed.
      [(b)(1) A written request made pursuant to subsection (a)(2)
    of this section shall be witnessed by at least 2 individuals
    who, in the presence of the patient, attest to the best of
    their knowledge and belief that the patient is capable, acting
    voluntarily, and is not being unduly influenced to sign the
    request.
              [(2) If the patient is a patient in a long-terrn care
            facility at the time the written request is made under
            subsection (a)(2) of this section, one of the witnesses
            shall be an individual designated by the facility who
            has met the qualifications specified in the
            Department's regulations.
              [(3) One of the witnesses shall be a person who is
            not:
                      [(A) A relative of the patient by blood,
                    marriage, or adoption;
                      [(B) At the time the request is signed,
                    entitled to any portion of the estate of the
                    qualified patient upon death under any will or
                    by operation of law; or
                      [(C) An owner, operator, or employee of a
                    health care facility where the qualified
                    patient is receiving medical treatment or is a
                    resident.
              [(4) The patient's attending physician at the time of
            the request shall not be a witness.
      [(c) A written request made pursuant to subsection (a)(2) of
    this section shall be in substantially the following form:
    [[omitted]]

    [SEC. 4. RESPONSIBILITIES OF THE ATTENDING PHYSICIAN.

      [(a) Upon receiving a written request for a covered
    medication pursuant to section 3(a)(2), the attending physician
    shall:
              [(1) Determine that the patient:
                      [(A) Has a terminal disease;
                      [(B) Is capable;
                      [(C) Has made the request voluntarily; and
                      [(D) Is a resident of the District of
                    Columbia;
              [(2) Inform the patient of:
                      [(A) His or her medical diagnosis;
                      [(B) His or her prognosis;
                      [(C) The potential risks associated with
                    taking a covered medication;
                      [(D) The probable result of taking a covered
                    medication; and
                      [(E) The feasible alternatives to taking a
                    covered medication. including comfort care,
                    hospice care, and pain control;
              [(3) Refer the patient to a consulting physician;
              [(4) Refer the patient to counseling if appropriate,
            pursuant to section 5;
              [(5) Inform the patient of the availability of
            supportive counseling to address the range of possible
            psychological and emotional stress involved with the
            end stages of life;
              [(6) Recommend that the patient notify next of kin,
            friends, and spiritual advisor, if applicable, of his
            or her decision to request a covered medication;
              [(7) Counsel the patient about the importance of
            having another person present when the patient takes a
            covered medication and of not taking a covered
            medication in a public place;
              [(8) Inform the patient that he or she has an
            opportunity to rescind a request for a covered
            medication at any time and in any manner;
              [(9) Verify, immediately before writing the
            prescription for a covered medication, that the patient
            is making an informed decision; and
              [(10) Fulfill the medical record documentation
            requirements of section 7.
      [(b) If a consulting physician receives a referral for a
    patient from an attending physician pursuant to subsection
    (a)(3) of this section, the consulting physician shall:
              [(1) Examine the patient and his or her relevant
            medical records to confirm, in writing, the attending
            physician's diagnosis that the patient is suffering
            from a terminal disease;
              [(2) Verify, in writing, to the attending physician
            that the patient:
                      [(A) Is capable;
                      [(B) Is acting voluntarily; and
                      [(C) Has made an informed decision; and
              [(3) Refer the patient to counseling if appropriate,
            pursuant to section 5.

    [SEC. 5. COUNSELING REFERRAL.

      [(a) If, in the opinion of the attending physician or the
    consulting physician, a patient may be suffering from a
    psychiatric or psychological disorder or depression causing
    impaired judgment, either physician shall refer the patient to
    counseling.
      [(b) No covered medication shall be prescribed until the
    patient receives counseling and the psychiatrist or
    psychologist performing the counseling determines that the
    patient is not suffering from a psychiatric or psychological
    disorder or depression causing impaired judgment.

    [SEC. 6. DISPENSING A COVERED MEDICATION AND REPORTING REQUIREMENTS.

      [(a) An attending physician may not prescribe or dispense a
    covered medication, unless:
              [(1) The patient has satisfied the requirements of
            sections 3 and 5, if applicable;
              [(2) The attending physician has satisfied the
            requirements of sections 4 and 5, if applicable; and
              [(3) The attending physician has offered the patient
            an opportunity to rescind his or her request for a
            covered medication immediately before prescribing or
            dispensing the covered medication.
      [(b) After the attending physician ensures that the
    requirements provided in subsection (a) of this section have
    been met, the attending physician may:
              [(1) Dispense a covered medication, including
            ancillary medications intended to minimize the
            patient's discomfort, directly to the qualified
            patient; provided, that the attending physician is
            authorized to do so in the District of Columbia
            pursuant to the District of Columbia Uniform Controlled
            Substances Act of 1981, effective August 5, 1981 (D.C.
            Law 4-29;D.C. Official Code $ 48-903.02), and has a
            current Drug Enforcement Administration certificate
            issued pursuant to 21 C.F.R. $ 1301.35; or
              [(2) After a qualified patient completes the form
            under section 3(c):
                      [(A) Contact a pharmacist and inform the
                    pharmacist of the prescription for a covered
                    medication; and
                      [(B) Deliver the written prescription for a
                    covered medication personally, or by telephone,
                    facsimile, or electronically to the pharmacist.
      [(c) Upon receiving a written prescription for a covered
    medication by an attending physician under subsection (b)(2) of
    this section, the pharmacist may dispense the covered
    medication to the following:
                      [(A) The patient;
                      [(B) The attending physician; or
                      [(C) An expressly identified agent designated
                    by the qualified patient,
    with the designation communicated to the pharmacist by the
    patient verbally or in writing.
      [(d) A pharmacist, upon dispensing a covered medication under
    subsection (c) of this section, shall immediately notify the
    attending physician that the covered medication was dispensed.
      [(e) Within 30 days after a health care provider dispenses a
    covered medication, the attending physician shall file with the
    Department a copy of the information required by section 7 on a
    form created by the Department.
      [(f) Within 30 days after a patient ingests a covered
    medication, or as soon as practicable after the a health care
    provider is made aware of a patient's death resulting from
    ingesting the covered medication, the health care provider
    shall notifu the Department of a patient's death.
      [(g) Notwithstanding any other provision of law, the
    attending physician may sign the patient's death certificate.
      [(h) The cause of death listed on a death certificate shall
    identify the qualified patient's underlying medical condition
    consistent with the Intemational Classification of Diseases
    without reference to the fact that the qualified patient
    ingested a covered medication.
      [(i)(1) The Office of the Chief Medical Examiner shall review
    each death involving a qualified patient who ingests a covered
    medication and, if warranted by the review, may conduct an
    investigation.
              [(2) The review required by paragraph (1) of this
            subsection shall not constitute an inquiry for the
            purposes of section l2 of the Vital Records Act of
            1981, effective October 8, 1981 (D.C. Law 4-34; D.C.
            Official Code S 7-211); provided, that an investigation
            authorizedby paragraph (l) of this subsection shall
            constitute an inquiry for the purposes of the Vital
            Records Act of 1981, effective October 8, 1981 (D.C.
            Law 4-34;D.C. Official Code g 7-2ll).

    [SEC. 7. MEDICAL RECORD DOCUMENTATION REQUIREMENTS.

      [(a) The attending physician shall document and file in the
    medical record of the patient requesting a covered medication:
              [(1) All oral requests by a patient for a covered
            medication;
              [(2) All written requests by a patient for a covered
            medication;
              [(3) The attending physician's:
                      [(A) Diagnosis and prognosis of the patient;
                      [(B) Determination that the patient is a
                    District resident and is capable, acting
                    voluntarily, and has made an informed decision
                    when requesting a covered medication;
                      [(C) Offer to the patient to rescind his or
                    her request for a covered medication before the
                    patient makes his or her second oral request;
                      [(D) Notation that all requirements under
                    this act have been met; and
                      [(E) Notation regarding all steps taken to
                    carry out the patient's request for a covered
                    medication, including a notation of the covered
                    medication prescribed;
              [(4) The consulting physician's:
                      [(A) Diagnosis and prognosis of the patient;
                      [(B) Verification that the patient is
                    capable, acting voluntarily, and has made an
                    informed decision when requesting a covered
                    medication; and
              [(5) If a patient is referred to counseling pursuant
            to section 5, a report by the psychiatrist or
            psychologist of the outcome and determinations made
            during counseling.

    [SEC. 8. REPORTING REQUIREMENTS.

      [(a) Beginning one year after the effective date of this act,
    and on ill annual basis thereafter, the Department shall review
    the records maintained under section 7 for the purpose of
    gathering data and ensuring compliance with this act.
      [(b) The Department shall generate and make available to the
    public an annual statistical report of information collected
    pursuant to subsection (a) of this section. The report shall
    include:
              [(1) The number of qualified patients for whom a
            prescription for a covered medication was written;
              [(2) The number of known qualified patients who died
            each year for whom a prescription for a covered
            medication was written, and the cause of death of those
            patients;
              [(3) The number of known deaths in the District from
            using a covered medication;
              [(4) The number of physicians who wrote prescriptions
            for a covered medication; and
              [(5) Of the qualified patients who died due to using
            a covered medication, demographic percentages organized
            by the following characteristics:
                      [(A) Age at death;
                      [(B) Education level, if known;
                      [(C) Race;
                      [(D) Sex;
                      [(E) Type of insurance, including whether or
                    not they had insurance, if known; and
                      [(F) Terminal disease.

    [SEC. 9. EFFECT ON CONSTRUCTION OF WILLS AND CONTRACTS.

      [(a) A provision in a contract, will, or other agreement
    executed on or after the effective date of this act, whether
    written or oral, is not valid if the provision would affect
    whether a person may make or rescind a request for a covered
    medication.
      [(b) An obligation owing under any contract, will, or other
    agreement executed on or after the effective date of this act
    may not be conditioned or affected by a person making or
    rescinding a request for a covered medication.

    [SEC. 10. INSURANCE AND ANNUITY POLICIES.

      [(a) The sale, procurement, or issuance of any life, health,
    accident insurance, annuity policy, employment benefits, or the
    rate charged for any policy may not be conditioned upon or
    affected by the making or rescinding of a qualified patient's
    request for a covered medication.
      [(b) A qualified patient's act of ingesting a covered
    medication shall not have an effect upon a life, health,
    accident insurance, annuity policy, or employment benefits.
      [(c) Nothing in this section shall be construed to limit the
    ability of an insurance or annuity provider from investigating
    a claim for benefits for a death.

    [SEC. 11. HEALTH CARE PROVIDER PARTICIPATION; NOTIFICATION; PERMISSIBLE
                SANCTIONS.

      [(a) No health care provider shall be obligated under this
    act, by contract, or otherwise, to participate in the provision
    of a covered medication to a qualified patient.
      [(b) If a health care provider is unable or unwilling to
    carry out a patient's request for a covered medication under
    this act and the patient transfers his or her care to a new
    health care provider, the prior health care provider shall
    transfer, upon request ofthe patient, a copy ofthe patient's
    relevant medical records to the new health care provider.
      [(c) A health care provider may prohibit any other health
    care provider that it employs or contracts with from providing
    a covered medication under this act on the prohibiting health
    care provider's premises; provided, that the prohibiting health
    care provider has notified the health care provider of this
    policy before the employee or contractor has provided a covered
    medication.
      [(d) Notwithstanding section 12,if, before a covered
    medication has been provided, the prohibiting health care
    provider has notified the sanctioned health care provider that
    it prohibits providing a covered medication under this act, the
    prohibiting health care provider may impose the following
    sanctions:
              [(1) Loss of privileges, loss of membership, or other
            sanction pursuant to the prohibiting health care
            provider's medical staff bylaws, policies, and
            procedures, if the sanctioned health care provider is a
            member of the prohibiting health care provider's
            medical staff and participates under this act while on
            staff on the premises of the prohibiting health care
            provider's health care facility;
              [(2) Termination of the lease or other property
            contract or other nonmonetary remedies provided under
            the lease or property contract, not including loss or
            restriction of medical staff privileges or exclusion
            from a provider panel, if the sanctioned health care
            provider participates under this act while on the
            premises of a prohibiting health care provider's health
            care facility or on the property that is owned by or
            under the direct control of the prohibiting health care
            provider;
              [(3) Termination of an employment contract or other
            nonmonetary remedies provided by contract if the
            sanctioned health care provider participates under this
            act in the course and scope of the sanctioned health
            care provider's duties as an employee or independent
            contractor of the prohibiting health care provider; or
              [(4) Any other sanctions and penalties in accordance
            with the prohibiting health care provider's policies
            and practices; provided, that no sanctions or penalties
            shall be imposed under this paragraph without a
            procedure for contesting the sections and penalties.
      [(e) Nothing in this section shall be construed to prevent:
              [(1) A health care provider from participating under
            this act while acting outside the course and scope of
            the health care provider's duties as an employee or
            independent contractor of the prohibiting health care
            provider;
              [(2) A patient from contracting with his or her
            attending physician and consulting physician to act
            outside the course and scope of the health care
            provider's duties as an employee or independent
            contractor of the prohibiting health care provider;
              [(3) A health care provider from making an initial
            determination pursuant to the standard of care that a
            patient has a terminal disease and informing him or her
            of the medical prognosis;
              [(4) A health care provider from providing
            information about this act upon the request ofthe
            patient; or
              [(5) A health care provider from providing a patient,
            upon request, with a referral to another health care
            provider.
      [(f) Sanctions issued pursuant to subsection (d) of this
    section are not reportable under section 513(a)(a)(C) of the
    District of Columbia Health Occupations Revision Act of 1985,
    effective March 25, 1986 (D.C. Law 6-99; D.C. Official Code g
    3-1205.13(aXaXC)).

    [SEC. 12. IMMUNITIES, LIABILITIES, AND EXCEPTIONS.

      [(a) Except as provided in section 11, no person shall be
    subject to civil or criminal liability or professional
    disciplinary action for:
              [(1) Participating in good faith compliance with this
            act;
              [(2) Refusing to participate in providing a covered
            medication under this act; or
              [(3) Being present when a qualified patient takes a
            covered medication.
      [(b) Nothing in this act shall be interpreted to lower the
    applicable standard of care for the attending physician,
    consulting physician, psychiatrist, psychologist, or other
    health care provider participating in this act.
      [(c) No request by a patient for a covered medication made in
    good-faith compliance with the provisions of this act shall
    provide the basis for the appointment of a guardian or
    conservator.

    [SEC. 13. CLAIMS BY DISTRICT GOVERNMENT FOR COSTS INCURRED.

      [If the District government incurs costs resulting from the
    death of a qualified patient ingesting a covered medication
    pursuant to this act in a public place, the District government
    shall have a claim against the estate of the qualified patient
    to recover such costs and reasonable attorney fees related to
    enforcing the claim.

    [SEC. 14. PENALTIES.

      [(a) A person who, without authorization of the patient,
    willfully alters or forges a request for a covered medication
    or conceals or destroys a rescission of a request for a covered
    medication with the intent or effect of causing the patient's
    death is punishable as a Class A felony.
      [(b) A person who, without authorization of the patient,
    willfully coerces or exerts undue influence on a patient to
    request or ingest a covered medication with the intent or
    effect of causing the patient's death is punishable as a Class
    A felony.

    [SEC. 15. RULES.

      [(a) The Mayor, pursuant to Title I of the District of
    Columbia Administrative Procedure Act, approved October 21,1968
    (82 Stat. 1204;D.C. Official Code $ 2-501 et seq.), shall issue
    rules to:
              [(1) Develop the form to collect the medical record
            information required by section 7;
              [(2) Facilitate the collection of the medical record
            information required by section 7; and
              [(3) Provide for the return of and safe disposal of
            unused covered medications.
      [(b) The Mayor, pursuant to Title I of the District of
    Columbia Administrative Procedure Act, approved October 21,1968
    (82 Stat. 1204; D.C. Official Code $ 2-501 et seq.), may issue
    rules to implement the provisions of this act, including rules
    to:
              [(1) Specify the recommended methods by which a
            qualified patient, who so desires, may notify first
            responders of his or her intent to ingest a covered
            medication; and
              [(2) Establish training opportunities for the medical
            community to learn about the use of covered medications
            by qualified patients seeking to die in a humane and
            peaceful manner, including best practices for
            prescribing the covered medication.

    [SEC. 16. CONSTRUCTION.

      [(a) Nothing in this act may be construed to authorize a
    physician or any other person to end a patient's life by lethal
    injection, mercy killing, active euthanasia, or any other
    method or medication not authorized under this act.
      [(b) Actions taken in accordance with this act do not
    constitute suicide, assisted suicide, mercy killing, or
    homicide.
      [(c) Nothing in this act shall be construed to authorize a
    qualified patient to ingest a covered medication in a public
    place.

    [SEC. 17. FREEDOM OF INFORMATION ACT EXEMPTION.

      [The information collected by the Department pursuant to this
    act shall not be a public record and may not be made available
    for inspection by the public under the Freedom of Information
    Act of 1976, effective March 25,1977 (D.C. Law l-96; D.C.
    Official Code $ 2-531 et seq.), or any other law.]
                                  ----------

     SECTION 5 OF THE CORRECTIONS OVERSIGHT IMPROVEMENT OMNIBUS AMENDMENT
                         ACT OF 2022 (D.C. LAW 24-344)

      [Sec. 5.  Section 16-5505 of the District of Columbia
    Official Code is amended to read as follows:

    [``SEC. 16-5505. EXEMPTIONS

      [``(a) This chapter shall not apply to:
              [``(1) Any claim for relief brought against a person
            primarily engaged in the business of selling or leasing
            goods or services, if the statement or conduct from
            which the claim arises is:
                      [``(A) A representation of fact made for the
                    purpose of promoting, securing, or completing
                    sales or leases of, or commercial transactions
                    in, the person's goods or services; and
                      [``(B) The intended audience is an actual or
                    potential buyer or customer; and
              [``(2) Any claim brought by the District government,
            including District public charter schools.
      [``(b) Subsection (a)(2) of this section shall apply:
              [``(1) As of March 31, 2011; and
              [``(2) To any claims pending as of the effective date
            of the Anti-SLAPP Emergency Amendment Act of 2021,
            effective November 8, 2021 (D.C. Act 24-208; 68 DCR
            12193).''.]

                                  ----------

         SECTION 102 OF THE YOUTH REHABILITATION AMENDMENT ACT OF 2018

      Sec. 102. The youth rehabilitation amendment act of 1985,
    effective december 7, 1985 (d.c. law 6-69; d.c. official code
    Sec.  24-901 et seq.), is amended as follows:
      (a) Section 2 (D.C. Official Code Sec.  24-901) is amended as
    follows:
              (1) Paragraph (1) is amended by striking the phrase
            ``individual committed'' and inserting the phrase
            ``individual sentenced'' in its place.
              (2) Paragraph (5) is amended to read as follows:
              ``(5) `Treatment' means guidance for youth offenders
            designed to improve public safety by facilitating
            rehabilitation and preventing recidivism.''.
              [(3) Paragraph (6) is amended to read as follows:
              [``(6) `Youth offender' means a person 24 years of
            age or younger at the time that the person committed a
            crime other than murder, first degree murder that
            constitutes an act of terrorism, second degree murder
            that constitutes an act of terrorism, first degree
            sexual abuse, second degree sexual abuse, and first
            degree child sexual abuse.''.]
      (b) Section 3 (D.C. Official Code Sec.  24-902) is amended as
    follows:
              (1) The section heading is amended to read as
            follows:
      ``Sec. 3. Facilities, treatment, and services for youth
    offenders.''.
              (2) Subsection (a) is amended to read as follows:
      ``(a) The Mayor shall provide facilities, treatment, and
    services for the developmentally appropriate care, custody,
    subsistence, education, workforce training, and protection of
    the following youth offenders:
              ``(1) Those pending trial on charges of having
            committed misdemeanor or felony offenses under District
            law; and
              ``(2) Those convicted of misdemeanor or felony
            offenses under District law and who are in the
            District's care or custody.''.
              (3) A new subsection (a-1) is added to read as
            follows:
      ``(a-1)(1) By September 30, 2019, the Mayor shall develop and
    submit to the Council a strategic plan for providing the
    facilities, treatment, and services for youth offenders
    required by subsection (a) of this section.
              ``(2) The strategic plan shall include
            recommendations for adopting and implementing inter-
            agency programming by District agencies to address the
            following:
                      ``(A) The educational, workforce development,
                    behavioral and physical health care, housing,
                    family, and reentry needs of youth offenders
                    before commitment, while in District or federal
                    care or custody, and upon reentry;
                      ``(B) The availability of a continuum of
                    developmentally appropriate, community-based
                    services for youth offenders before commitment,
                    while in District care or custody, and upon
                    reentry;
                      ``(C) Best practices in restorative justice
                    for victims, youth offenders, including for
                    youth offenders convicted of violent offenses,
                    and persons at risk of becoming youth
                    offenders;
                      ``(D) The expansion of diversion programs for
                    persons at risk of becoming youth offenders;
                    and
                      ``(E) Outreach by the District to committed
                    youth offenders in District or federal care or
                    custody to identify needs for services and plan
                    for reentry.
              ``(3) In developing the strategic plan required by
            this subsection, the Mayor shall consult with
            community-based organizations with expertise in
            juvenile justice issues and justice system-involved
            young adults 18 through 24 years of age.''.
              (4) Subsection (b) is repealed.
              (5) Subsection (c) is amended to read as follows:
      ``(c) The federal Bureau of Prisons is authorized to provide
    facilities, treatment, and services for the developmentally
    appropriate care, custody, subsistence, education, workforce
    training, segregation, and protection of youth offenders
    convicted of felony offenses under District law and in federal
    care or custody.''.
      (c) Section 4 (D.C. Official Code Sec.  24-903) is amended as
    follows:
              (1) Subsection (a) is amended as follows:
                      (A) Paragraph (1) is amended by striking the
                    phrase ``If the court is of the opinion that
                    the youth offender does not need commitment,''
                    and inserting the phrase ``If the court
                    determines that a youth offender would be
                    better served by probation instead of
                    confinement,'' in its place.
                      [(B) Paragraph (2) is amended to read as
                    follows:
              [``(2) The court, as part of an order of probation of
            a youth offender 15 to 24 years of age, shall require
            the youth offender to perform not fewer than 90 hours
            of community service for a District government agency,
            a nonprofit, or a community service organization,
            unless the court determines that an order of community
            service would be unreasonable.''.]
                      (C) Paragraph (3) is amended by striking the
                    phrase ``Within 120 days of January 31, 1990,''
                    and inserting the phrase ``By September 30,
                    2019,'' in its place.
              (2) Subsections (b), (c), and (d) are amended to read
            as follows:
      ``(b)(1) If the offense for which a youth offender is
    convicted is punishable by imprisonment under applicable
    provisions of law other than this subsection, the court may use
    its discretion in sentencing the youth offender pursuant to
    this act, up to the maximum penalty of imprisonment otherwise
    provided by law.
              ``(2) Notwithstanding any other law, the court may,
            in its discretion, issue a sentence less than any
            mandatory-minimum term otherwise required by law.
              ``(3) The youth offender shall serve the court's
            sentence unless released sooner as provided in section
            5.
      ``(c)(1) If the court sentences a youth offender under this
    act, the court shall make a written statement on the record of
    the reasons for its determination. Any statement concerning or
    related to the youth offender's contacts with the juvenile
    justice system or child welfare authorities, or medical and
    mental health records, shall be conducted at the bench and
    placed under seal. The youth offender shall be entitled to
    present to the court facts that would affect the court's
    sentencing decision.
              ``(2) In using its discretion in sentencing a youth
            offender under this act, the court shall consider:
                      ``(A) The youth offender's age at the time of
                    the offense;
                      ``(B) The nature of the offense, including
                    the extent of the youth offender's role in the
                    offense and whether and to what extent an adult
                    was involved in the offense;
                      ``(C) Whether the youth offender was
                    previously sentenced under this act;
                      ``(D) The youth offender's compliance with
                    the rules of the facility to which the youth
                    offender has been committed, and with
                    supervision and pretrial release, if
                    applicable;
                      ``(E) The youth offender's current
                    participation in rehabilitative District
                    programs;
                      ``(F) The youth offender's previous contacts
                    with the juvenile and criminal justice systems;
                      ``(G) The youth offender's family and
                    community circumstances at the time of the
                    offense, including any history of abuse,
                    trauma, or involvement in the child welfare
                    system;
                      ``(H) The youth offender's ability to
                    appreciate the risks and consequences of the
                    youth offender's conduct;
                      ``(I) Any reports of physical, mental, or
                    psychiatric examinations of the youth offender
                    conducted by licensed health care
                    professionals;
                      ``(J) The youth offender's use of controlled
                    substances that are unlawful under District
                    law;
                      ``(K) The youth offender's capacity for
                    rehabilitation;
                      ``(L) Any oral or written statement provided
                    pursuant to D.C. Official Code Sec.  23-1904 or
                    18 U.S.C. Sec.  3771 by a victim of the
                    offense, or by a family member of the victim if
                    the victim is deceased; and
                      ``(M) Any other information the court deems
                    relevant to its decision.
      ``(d) If the court does not sentence a youth offender under
    this act, the court shall make a written statement on the
    record of the reasons for its determination and may sentence
    the youth offender under any other applicable penalty
    provision. Any statement concerning or related to the youth
    offender's contacts with the juvenile justice system or child
    welfare authorities, or medical and mental health records,
    shall be conducted at the bench and placed under seal.''.
              (3) Subsection (e) is amended by striking the phrase
            ``will derive benefit from treatment'' and inserting
            the phrase ``will benefit from sentencing'' in its
            place.
      (d) Section 6 (D.C. Official Code Sec.  24-905) is repealed.
      (e) Section 7 (D.C. Official Code Sec.  24-906) is amended as
    follows:
              (1) Subsection (d) is repealed.
              (2) Subsection (e) is amended by striking the phrase
            ``conviction. In any case where the court sets aside
            the conviction of a youth offender, the court shall
            issue to the youth offender a certificate to that
            effect.'' and inserting the phrase ``conviction.'' in
            its place.
              (3) New subsections (e-1) and (e-2) are added to read
            as follows:
      ``(e-1)(1) A youth offender, regardless of whether the youth
    offender was sentenced under this act, may, after the
    completion of the youth offender's probation or sentence of
    incarceration, supervised release, or parole, whichever is
    later, file a motion to have the youth offender's conviction
    set aside under this section. The court may, in its discretion,
    set aside the conviction.
              ``(2) In making the determination under paragraph (1)
            of this subsection, the court shall consider the
            factors listed in section 4(c)(2) and make a written
            statement on the record of the reasons for its
            determination. The youth offender shall be entitled to
            present to the court facts that would affect the
            court's set aside decision.
              ``(3) In any case in which the youth offender's
            conviction is set aside, the youth offender shall be
            issued a certificate to that effect.''.
              (4) Subsection (f)(4) is amended by striking the word
            ``his'' and inserting the phrase ``his or her'' in its
            place.
      (f) New sections 7a and 7b are added to read as follows:

    ``SEC. 7A. GRANTS FOR VICTIMS OF CRIME AND YOUTH OFFENDERS

      ``The Office of Victim Services and Justice Grants shall, on
    an annual basis, provide grants to organizations to assist
    victims of crime and youth offenders in understanding and
    navigating the sentencing and set aside provisions of this act.
    Annual grant amounts shall be limited to funds included in an
    approved budget and financial plan.

    ``SEC. 7B. BIENNIAL ANALYSIS AND INFORMATION-SHARING.

      ``(a) By October 1, 2022, and every 2 years thereafter, the
    Criminal Justice Coordinating Council shall analyze and submit
    to the Mayor and Council a report on the following:
              ``(1) The number of cases and persons eligible for
            sentencing and to have their convictions set aside
            under this act, and how many persons were sentenced or
            had their convictions set aside under this act;
              ``(2) The factors that affected the likelihood of
            receiving a sentence under this act, such as assessed
            offense type, prior arrests, prior juvenile commitment,
            or age;
              ``(3) The extent to which cases eligible to be
            sentenced under this act were subject to mandatory-
            minimum terms, and if so, the extent to which
            mandatory-minimum terms were imposed;
              ``(4) The type and length of sentences for those
            sentenced under this act, compared to those not
            sentenced under this act;
              ``(5) The factors that affected the likelihood that
            those sentenced under this act would have their
            convictions set aside;
              ``(6) A comparison of the recidivism of those
            sentenced under this act who had their convictions set
            aside, compared to those sentenced under this act who
            did not have their convictions set aside;
              ``(7) A comparison of the recidivism of those
            sentenced under this act to similarly situated persons
            not sentenced under this act; and
              ``(8) The impact of programming provided to youth
            offenders under this act.
      ``(b) To aid in the development of the reports required by
    subsection (a) of this section, the following agencies shall
    provide the information listed below, upon request by the
    Criminal Justice Coordinating Council:
              ``(1) The Department of Corrections:
                      ``(A) Incarceration and release dates, with
                    type of discharge;
                      ``(B) Federal registration numbers; and
                      ``(C) Programming provided to individuals
                    committed to Department of Corrections care or
                    custody;
              ``(2) The Metropolitan Police Department: arrest
            histories for District arrests, including juvenile and
            adult histories;
              ``(3) The Department of Youth Rehabilitation
            Services: past commitments to the Department of Youth
            Rehabilitation Services, including end dates of those
            commitments; and
              ``(4) The District of Columbia Sentencing Commission:
            aggregate data on sentences imposed in cases sentenced
            under this act and cases not sentenced under this act,
            by type of offense and type of criminal history
            score.''.

                   Changes in the Application of Existing Law

        Pursuant to clause 3(f)(1)(A) of rule XIII of the Rules of
    the House of Representatives and section 6(e) of the Rules and
    Practices of the Committee on Appropriations, the following
    statements are submitted describing the effect of provisions
    proposed in the accompanying bill that may be considered, under
    certain circumstances, to change the application of existing
    law, either directly or indirectly. The bill provides that
    appropriations shall remain available for more than one year
    for several programs for which the basic authorizing
    legislation does not explicitly authorize such extended
    availability. In addition, the bill carries language, in some
    instances, permitting activities not authorized by law, or
    exempting agencies from certain provisions of law, but which
    have been carried in appropriations acts for many years.
        The bill includes several limitations on official
    entertainment, reception, and representation expenses. Similar
    provisions have appeared in previous appropriations Acts. The
    bill also includes several limitations on the purchase of
    automobiles or office furnishings that also have appeared in
    many previous appropriations Acts. Language is included in
    several instances permitting certain funds to be credited to
    the appropriations recommended. Language is also included in
    several instances permitting funding for services authorized by
    5 U.S.C. 3109 and for the hire of passenger motor vehicles.

                      Title I--Department of the Treasury

        Language is included for Departmental Offices, Salaries and
    Expenses, that provides funds for operation and maintenance of
    Treasury Buildings; hire of passenger motor vehicles;
    maintenance, repairs, and improvements of, and purchase of
    commercial insurance policies for real properties leased or
    owned overseas; and for domestic finance and tax policy
    activities.
        Language is included designating funds for official
    reception and representation expenses; unforeseen emergencies
    of a confidential nature; and extending the period of
    availability for certain funds.
        Language is included for the Committee on Foreign
    Investment in the United States Fund that provides for the
    transfer of funds to departments or agencies represented on the
    Committee for expenses of implementing section 721 of the
    Defense Production Act of 1950. Language is included that
    provides for the assessment and collection of offsetting
    collections.
        Language is included for the Office of Terrorism and
    Financial Intelligence, Salaries and Expenses, that provides
    funds to safeguard the financial system from national security
    threats. This includes funding for a pilot program to test the
    deployment of artificial intelligence and machine learning and
    to conduct econometrics analysis.
        Language is included for the Cybersecurity Enhancement
    Account that provides funds for enhanced cybersecurity for
    systems operated by the Department of the Treasury.
        Language is included for Department-wide Systems and
    Capital Investments Programs that provides funds for equipment,
    software, and repairs and renovations to buildings owned by the
    Department of the Treasury. Language is also included that
    extends the period of availability for available funds.
        Language is included for the Office of Inspector General,
    Salaries and Expenses, that provides funds to carry out the
    provisions of the Inspector General Act of 1978, including the
    hire of vehicles, unforeseen emergencies of a confidential
    nature, official reception and representation expenses, and
    unforeseen emergencies of a confidential nature.
        Language is included for the Treasury Inspector General for
    Tax Administration, Salaries and Expenses, that provides funds
    to carry out the provisions of the Inspector General Act of
    1978, including consulting services, official reception and
    representation expenses, the purchase and hire of motor
    vehicles, unforeseen emergencies of a confidential nature, and
    specifies the period of availability for certain funds.
        Language is included for Financial Crimes Enforcement
    Network, Salaries and Expenses, that provides funds for the
    hire of motor vehicles; travel and training of non-Federal and
    foreign government personnel attending meetings involving
    domestic or foreign financial intelligence, law enforcement,
    and regulation; official reception and representation expenses;
    and assistance to Federal law enforcement agencies with or
    without reimbursement.
        Language is also included that extends the period of
    availability for certain funds.
        Language is included for the Bureau of the Fiscal Service,
    Salaries and Expenses, that provides funds for necessary
    expenses, including for official reception and representation
    expenses, and extends the period of availability for
    information systems modernization funds. Language is also
    included specifying an amount to be derived from the Oil Spill
    Liability Trust Fund.
        Language is included for the Alcohol and Tobacco Tax and
    Trade Bureau, Salaries and Expenses, that provides funds for
    the hire of passenger motor vehicles, official reception and
    representation expenses, cooperative research and development
    programs, and laboratory assistance to State and local
    agencies. Language is included that extends the period of
    availability for certain funds.
        Language is included for the United States Mint, United
    States Mint Public Enterprise Fund, which identifies the source
    of funding for the operations and activities of the U.S. Mint
    and specifies the level of funding for circulating coinage and
    protective service capital investments.
        Language is included for the Community Development
    Financial Institutions Fund Program Account that provides
    specific amounts for: financial and technical assistance;
    individuals with disabilities; Native American initiatives;
    Healthy Food Initiatives; Economic Mobility; Bank Enterprise
    Awards; Small Dollar Loan Program; and administrative expenses
    for the program and cost of direct loans. Language is included
    for clarifying the amount for the Bond Guarantee Program.
        Language is included for the Internal Revenue Service,
    Taxpayer Services, that provides funds for pre-filing
    assistance and education, filing and account services, and
    taxpayer advocacy services, and dedicating funding for the Tax
    Counseling for the Elderly Program, low-income taxpayer clinic
    grants, and Community Volunteer Income Tax Assistance grants.
    Language is also included specifying the period of availability
    for certain funds.
        Language is included for the Internal Revenue Service,
    Enforcement, that provides funds to determine and collect owed
    taxes, provide legal and litigation support, conduct criminal
    investigations, enforce criminal statutes, purchase and hire of
    vehicles, designates funding for the Interagency Crime and Drug
    Enforcement program, and designates funding for investigative
    technology for the Criminal Investigation Division. Language is
    included specifying the period of availability for certain
    funds.
        Language is included for the Internal Revenue Service,
    Technology and Operations Support, that provides funds for
    operating and supporting taxpayer services and tax law
    enforcement programs; facilities services; printing; postage;
    physical security; headquarters and other IRS-wide
    administration activities; research and statistics of income;
    telecommunications; information technology development,
    enhancement, operations, maintenance, and security; hire of
    passenger motor vehicles; and official reception and
    representation expenses.
        Language is included specifying the period of availability
    for certain funds and requiring reports on information
    technology.
        Language is included in the administrative provisions that
    provide the IRS with transfer authority of up to five percent.
        Language is included in the administrative provisions that
    require the IRS to maintain a training program in taxpayers'
    rights, dealing courteously with taxpayers, cross-cultural
    relations, ethics, and the impartial application of tax law.
        Language is included in the administrative provisions that
    require the IRS to institute and enforce policies and
    procedures that will safeguard the confidentiality of taxpayer
    information and protect taxpayers against identity theft.
        Language is included in the IRS administrative provisions
    that makes funds available for improved facilities and
    increased staffing to provide efficient and effective 1-800
    number help line service for taxpayers.
        Language is included in the administrative provisions to
    require the IRS to issue notices to employers of any address
    change request and to give special consideration to offers in
    compromise for taxpayers who have been victims of payroll tax
    preparer fraud.
        Language included to prohibit the use of funds in
    contravention of section 6103 of the Internal Revenue Code of
    1986 (relating to confidentiality and disclosure of returns and
    return information).
        Language is included in the administrative provisions that
    provides direct hiring authorities for IRS positions.
        Language is included in the administrative provisions that
    extend the current home to work transportation for the IRS
    Commissioner for FY 2027.
        Language is included in the IRS administrative provisions
    to prohibit the purchase of firearms or ammunition above
    specified levels.
        Language is included for the Department purchase of
    uniforms, insurance for motor vehicles that are overseas, and
    motor vehicles that are overseas without regard to the general
    purchase price limitations; to enter contracts with the State
    Department for health and medical services for Treasury
    employees who are overseas; and to hire experts or consultants.
        Language is included that authorizes transfers of up to two
    percent between ``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'' appropriations
    under certain circumstances.
        Language is included in the administrative provision that
    authorizes transfers, up to two percent, between the Internal
    Revenue Service and the Treasury Inspector General for Tax
    Administration under certain circumstances.
        Language is included in the administrative provisions to
    authorize transfers from the Bureau of the Fiscal Service to
    the Debt Collection Fund as necessary for the purposes of debt
    collection.
        Language is included in the administrative provisions to
    require Congressional approval for the construction and
    operation of a museum by the United States Mint.
        Language is included in the administrative provisions to
    prohibit funds in this or any other Act from being used to
    merge the United States Mint and the Bureau of Engraving and
    Printing without the approval of the House and the Senate
    committees of jurisdiction.
        Language is included in the administrative provisions to
    provide that funds for the Department of the Treasury's
    intelligence-related activities are specifically authorized in
    FY 2027 until enactment of the Intelligence Authorization Act
    for FY 2027.
        Language is included in the administrative provisions to
    permit the Bureau of Engraving and Printing to use $5,000 from
    the Industrial Revolving Fund for reception and representation
    expenses.
        Language is included in administrative provisions to
    require quarterly reports from the Office of Financial Research
    and testimony upon request.
        Language is included directing the Department to finalize
    90 Fed. Reg. 13688.

                  Title II--Executive Office of the President

        Language is included for The White House, Salaries and
    Expenses, that provides funds for services authorized by 5
    U.S.C. 3109 and 3 U.S.C. 103, 105 and 107; hire of vehicles;
    official reception and representation expenses; and the Office
    of Policy Development.
        Language is included for Executive Residence at the White
    House, Operating Expenses, that provides funds for necessary
    expenses as authorized by 3 U.S.C. 105, 109, 110, and 112-114.
        Language is included for Executive Residence at The White
    House, Reimbursable Expenses, that specifies the authorized use
    of funds; specifies that reimbursable expenses are the
    exclusive authority of the Executive Residence to incur
    obligations and receive offsetting collections; requires the
    sponsors of political events to make advance payments; requires
    the national committee of the political party of the President
    to maintain $25,000 on deposit; requires the Executive
    Residence to ensure that amounts owed are billed within 60 days
    of a reimbursable event and collected within 30 days of the
    bill notice; authorizes the Executive Residence to charge and
    assess interest and penalties on late payments; authorizes all
    reimbursements to be deposited into the Treasury as
    miscellaneous receipts; requires a report to the Committees on
    Appropriations on the reimbursable expenses within 90 days of
    the end of the fiscal year; requires the Executive Residence to
    maintain a system for tracking and classifying reimbursable
    events; and specifies that the Executive Residence is not
    exempt from the requirements of subchapter I or II of chapter
    37 of title 31, United States Code.
        Language is included for White House Repair and Restoration
    that provides funds for the repair, alteration, and improvement
    of the Executive Residence at the White House; and allows funds
    to remain available until expended.
        Language is included for Council of Economic Advisors,
    Salaries and Expenses, that provides for necessary expenses in
    carrying out the Employment Act of 1946.
        Language is included for National Security Council and
    Homeland Security Council, Salaries and Expenses, that provides
    for services authorized by 5 U.S.C. 3109 and official reception
    and representation expenses.
        Language is included for Office of Administration, Salaries
    and Expenses, that provides funds for continued modernization
    of the information resources within the Executive Office of the
    President, to remain available until expended; provides for
    services authorized by 5 U.S.C. 3109 and 3 U.S.C. 107, and for
    the hire of vehicles; and provides funds for a program to
    provide payments to students, recent graduates, and veterans
    recently discharged from active duty who are performing
    voluntary services in the Executive Office of the President
    under section 3111(b) of title 5, United States Code, or
    comparable authority.
        Language is included specifying that such payments to
    students, recent graduates, and veterans shall not be
    considered payments for purposes of section 3111(b) and may be
    paid in advance.
        Language is included for Office of Management and Budget,
    Salaries and Expenses, that provides funds for services
    authorized by 5 U.S.C. 3109, the hire of vehicles, and for
    carrying out provisions of chapter 35 of title 44 United States
    Code and to prepare the budget request; and specifies funds for
    official representation expenses.
        Language is included that prohibits the review of
    agricultural marketing orders; prohibits the use of funds for
    the purpose of altering the transcript of testimony except for
    OMB officials; prohibits the use of funds for evaluating or
    determining if water resource project or study reports
    submitted by the Chief of Engineers are in compliance with all
    applicable laws, regulations, and requirements; prohibits the
    use of funds for altering the Corp of Engineers annual work
    plan; specifies the amount of time to perform budgetary policy
    reviews of water resource matters on which the Chief of
    Engineers has reported before the report is considered
    approved, and specifies notification requirements; and requires
    OMB to make publicly available on a website a tabular list for
    each agency that submits budget justification materials that
    includes the name of the agency, the date on which the budget
    justification materials of the agency were submitted to
    Congress, and a uniform resource locator where the budget
    justification materials are published on the website of the
    agency.
        Language is included for the Office of the National Cyber
    Director, Salaries and Expenses, that provides funds for
    expenses authorized by section 1752 of the William M. (Mac)
    Thornberry National Defense Authorization Act for Fiscal Year
    2021 (Public Law 116-283), and official reception and
    representation expenses.
        Language is included for the Office of National Drug
    Control Policy, Salaries and Expenses, providing funds for
    research activities; official reception and representation
    expenses; and participation in joint projects or the provision
    of services to nonprofit, research, or public organizations or
    agencies, with or without reimbursement. Language is included
    permitting gifts for the purpose of aiding or facilitating the
    work of the Office.
        Language is included for Federal Drug Control Programs,
    High Intensity Drug Trafficking Areas Program, that provides
    funds for drug control activities, allows for the transfer of
    funds, and requires notification on the distribution of funds.
        Language is included for Other Federal Drug Control
    Programs that provides certain amounts for drug control
    activities and allows for the transfer of funds.
        Language is included for Unanticipated Needs that provides
    for the use of funds as authorized by 3 U.S.C. 108 and extends
    the availability of funds.
        Language is included for Information Technology Oversight
    and Reform that provides for the use of funds.
        Language is included for Special Assistance to the
    President, Salaries and Expenses, that enables the Vice
    President to provide assistance to the President, services
    authorized by 5 U.S.C. 3109 and 3 U.S.C. 106, and the hire of
    vehicles.
        Language is included for Official Residence of the Vice
    President, Operating Expenses, that provides funds for
    operation and maintenance of the official residence of the Vice
    President, the hire of vehicles, and expenses authorized by 3
    U.S.C. 106(b)(2), and provides for the transfer of funds as
    necessary.
        Language is included permitting the transfer of not to
    exceed ten percent of funds among various appropriations within
    the Executive Office of the President, with advance approval of
    the Committees on Appropriations. The amount of an
    appropriation shall not be increased by more than 50 percent.
        Language is included requiring the Director of the Office
    of Management and Budget to include a statement of budgetary
    impact with any Executive order or Presidential memorandum
    issued or rescinded during FY 2027 where the regulatory cost
    exceeds $100,000,000.
        Language is included requiring the Director of the Office
    of Management and Budget to issue a memorandum to all Federal
    departments, agencies, and corporations directing compliance
    with the provisions in title VII of this Act.

                            Title III--The Judiciary

        Language is included under Supreme Court of the United
    States, Salaries and Expenses, providing for certain funds to
    remain available until expended; the hire of passenger motor
    vehicles, official reception and representation, the personal
    security of Justices, and miscellaneous expenses. Language is
    included providing funds for salaries of judges as authorized
    by law.
        Language is included under Supreme Court of the United
    States, Care of the Building and Grounds, permitting funds to
    remain available until expended.
        Language is included under United States Court of Appeals
    for the Federal Circuit, Salaries and Expenses, for necessary
    expenses of the court.
        Language is included under United States Court of
    International Trade, Salaries and Expenses, for necessary
    expenses of the court. Language is included providing funds for
    salaries of judges as authorized by law.
        Language is included under Courts of Appeals, District
    Courts, and Other Judicial Services, Salaries and Expenses,
    providing funds for the salaries of certain judges, and all
    other employees not otherwise provided for; necessary expenses;
    the purchase, rental, repair and cleaning of uniforms for
    Probation and Pretrial Services Office staff; firearms and
    ammunition; and specifies certain funds remain available for
    certain periods for specific purposes,
        Language is included providing funds for salaries of judges
    as authorized by law.
        Language is also included providing funding from the
    Vaccine Injury Compensation Trust Fund for certain purposes.
        Language is included under Defender Services, providing for
    the operation of Federal Defender organizations; the
    compensation and reimbursement of expenses for attorneys,
    investigative, expert, and other services, travel, training,
    and general administrative expenses; and permitting funds to
    remain available until expended.
        Language is included under Fees of Jurors and Commissioners
    permitting funds to remain available until expended and
    specifying limitations for the compensation of land
    commissioners.
        Language is included under Court Security providing for
    protective guard services and procurement, installation, and
    maintenance of security systems and equipment, building
    ingress-egress control, inspection of mail and packages,
    directed security patrols, perimeter security, and services
    provided by the Federal Protective Services. Language is
    included permitting certain funds to remain available until
    expended, which may be transferred to the United States
    Marshals Service.
        Language is included under Administrative Office of the
    United States Courts, Salaries and Expenses, providing for
    travel, the hire of passenger motor vehicles, advertising and
    rent in the District of Columbia.
        Language is included specifying certain amounts for
    official reception and representation expenses.
        Language is included under the Federal Judicial Center,
    Salaries and Expenses, extending the availability of certain
    funds for education and training, and specifying certain
    amounts for official reception and representation expenses.
        Language is included under United States Sentencing
    Commission, Salaries and Expenses, specifying certain amounts
    for official reception and representation expenses.
        Language is included permitting funds for salaries and
    expenses to be available for the employment of experts and
    consultant services as authorized by 5 U.S.C. 3109.
        Language is included permitting up to five percent of any
    appropriation made available for FY 2025 to be transferred
    between Judiciary appropriations provided that no appropriation
    shall be decreased by more than five percent or increased by
    more than ten percent by any such transfer except in certain
    circumstances. In addition, the language provides that any such
    transfer shall be treated as a reprogramming of funds under
    sections 604 and 608 of the accompanying bill and shall not be
    available for obligation or expenditure except in compliance
    with the procedures set forth in those sections.
        Language is included allowing not to exceed $11,000 to be
    used for official reception and representation expenses
    incurred by the Judicial Conference of the United States.
        Language is included allowing the delegation of authority
    to the Judiciary for contracts for repairs of less than
    $100,000 through FY 2027.
        Language is included authorizing a court security pilot
    program.

                         Title IV--District of Columbia

        Language is included under Federal Payment for Resident
    Tuition Support permitting the amount appropriated to remain
    available until expended; specifying conditions for the use,
    award, and financial accounting of funds; and requiring
    quarterly reports.
        Language is included under Federal Payment for Emergency
    Planning and Security Costs in the District of Columbia,
    providing that the amount appropriated shall remain available
    until expended for providing public safety at events, including
    support of the United States Secret Service, to respond to
    terrorist threats or attacks.
        Language is included under Federal Payment to the District
    of Columbia Courts, authorizing official reception and
    representation expenses; specifying certain amounts for
    specific purposes; providing all amounts under this heading
    shall be apportioned quarterly by the Office of Management and
    Budget and obligated and expended in the same manner as funds
    appropriated for salaries and expenses of other Federal
    agencies; allowing funds made available for capital
    improvements to remain available until September 30, 2028;
    providing for the reallocation of funds and providing for
    certain payments.
        Language is included under Federal Payment for Defender
    Services in District of Columbia Courts, providing that the
    amount appropriated shall remain available until expended;
    specifying who shall administer these funds; providing that all
    amounts under this heading shall be apportioned quarterly by
    the Office of Management and Budget and obligated and expended
    in the same manner as funds appropriated for salaries and
    expenses of other Federal agencies.
        Language is included under Federal Payment to the Court
    Services and Offender Supervision Agency for the District of
    Columbia, allowing the transfer and hire of motor vehicles;
    authorizing official reception and representation expenses;
    specifying certain amounts for specific purposes and programs;
    providing that all amounts under this heading shall be
    apportioned quarterly by the Office of Management and Budget
    and obligated and expended in the same manner as funds
    appropriated for salaries and expenses of other Federal
    agencies; allowing the use of programmatic incentives for
    offenders and defendants who successfully meet the terms of
    their supervision; authorizing the Director to accept, solicit,
    and use on the behalf of the Agency any monetary or nonmonetary
    gift to support offenders and defendants successfully meeting
    terms of supervision.
        Language is included under Federal Payment to the District
    of Columbia Public Defender Service, allowing the transfer and
    hire of motor vehicles; providing that all amounts under this
    heading shall be apportioned quarterly by the Office of
    Management and Budget and obligated and expended in the same
    manner as funds appropriated for salaries and expenses of other
    Federal agencies; and authorizing the acceptance and use of
    voluntary and uncompensated services to facilitate the work of
    the District of Columbia Public Defender Service.
        Language is included under Federal Payment to the Criminal
    Justice Coordinating Council, specifying that the amount
    appropriated shall remain available until expended to support
    initiatives related to the coordination of Federal and local
    criminal justice resources. Language is also included to
    support the JUSTIS modernization effort.
        Language is included under Federal Payment for Judicial
    Commissions, specifying certain amounts for certain commissions
    and allowing for appropriations to remain available until
    September 30, 2028.
        Language is included under Federal Payment for School
    Improvement, allowing for appropriations to remain available
    until expended for payments authorized under the Scholarship
    for Opportunity and Results Act.
        Language is included under Federal Payment for the District
    of Columbia National Guard, providing funds for the National
    Guard Retention and College Access Program to remain available
    until expended.
        Language is included under Federal Payment for Testing and
    Treatment of HIV/AIDS for testing and treatment.
        Language is included under Federal Payment to the District
    of Columbia Water and Sewer Authority to continue
    implementation of the Combined Sewer Overflow Long-Term Plan.

                         Title V--Independent Agencies

        Language is included for the Administrative Conference of
    the United States, Salaries and Expenses, that provides for
    expenses, including official reception and representation, and
    extends the availability of funds.
        Language is included for the Council of the Inspectors
    General on Integrity and Efficiency, including funding to
    maintain the Federal-wide Inspectors General website
    oversight.gov.
        Language is included for the Consumer Product Safety
    Commission, Salaries and Expenses, that provides funds for
    expenses, the hire of motor vehicles, services as authorized by
    5 U.S.C. 3109 (with a limitation on rates for individuals), and
    official reception and representation expenses.
        Language is included for the Election Assistance
    Commission, Salaries and Expenses, that provides funds to carry
    out the Help America Vote Act of 2002.
        Language is included under the Federal Communications
    Commission, Salaries and Expenses, permitting funds for
    uniforms and allowances therefor, official reception and
    representation expenses, purchase and hire of motor vehicles,
    special counsel fees, and services as authorized by 5 U.S.C.
    3109. Language provides for the assessment and collection of
    offsetting collections, authorizes retention of such
    collections, and provides that they remain available until
    expended. Language limits the use of proceeds from the use of a
    competitive bidding system. Language provides funding for the
    Office of Inspector General.
        Language is included extending an exemption from the
    Antideficiency Act for the Universal Service Fund.
        Language is included for the Federal Deposit Insurance
    Corporation, Office of the Inspector General, that provides for
    the funds to be derived from the Deposit Insurance Fund, and
    the FSLIC Resolution Fund, including money to remain available
    until expended.
        Language is included for the Federal Election Commission,
    Salaries and Expenses, providing for expenses including
    official reception and representation expenses and funds for
    the Office of the Inspector General.
        Language is included for the Federal Labor Relations
    Authority, Salaries and Expenses, that provides funds for
    services authorized by 5 U.S.C. 3109, the hire of experts and
    consultants, hire of motor vehicles, reception and
    representation expenses, and the rental of conference rooms;
    authorizes travel payments to public members of the Federal
    Service Impasses Panel; and allows for fees collected to be
    transferred to and merged with the appropriation.
        Language is included for the Federal Permitting Improvement
    Steering Council, Environmental Review Improvement Fund, that
    provides for services pursuant to section 41009(d) of Public
    Law 114-94, to remain available until expended.
        Language is included for the Federal Trade Commission,
    Salaries and Expenses, permitting funds for uniforms and
    allowances therefor, services authorized by 5 U.S.C. 3109,
    official reception and representation expenses, hire of motor
    vehicles, and contract for collection services. Language
    provides for the crediting and retention of certain fees.
    Language also prohibits funds from being used to implement
    subsection (e)(2)(B) of section 43 of the Federal Deposit
    Insurance Act.
        Language is included for the General Services
    Administration, Federal Buildings Fund, that allows for
    revenues and collections to be spent from the Fund; specifies
    the conditions under which funds made available can be used;
    limits the availability of funds for certain purposes;
    specifies funding for construction and acquisition projects;
    provides for certain transfers of funds; requires spending
    plans; and prohibits excess funds from being available.
        Language is included for the General Services
    Administration, Government-wide Policy, that provides funds for
    policy and evaluation activities associated with the management
    of real and personal property assets and certain administrative
    services; support responsibilities relating to acquisition,
    telecommunications, motor vehicles, information technology
    management, and related technology activities; and services
    authorized by 5 U.S.C. 3109.
        Language is included for the General Services
    Administration, Operating Expenses, that provides funds for
    Government-wide activities associated with personal and real
    property disposal, and services; and for expenses for
    activities associated with agency-wide policy direction and
    management.
        Language is included for the General Services
    Administration, Civilian Board of Contract Appeals, that
    provides funds for activities associated with the Civilian
    Board of Contract Appeals and extends the period of
    availability for certain funds.
        Language is included for the General Services
    Administration, Office of Inspector General, that makes certain
    funds available until expended and provides for awards in
    recognition of efforts that enhance the office. Language is
    included for services authorized by 5 U.S.C. 3109 and
    designates funds for information and detection of fraud.
        Language is included for the General Services
    Administration, Allowances and Office Staff for Former
    Presidents, for carrying out the provisions of 3 U.S.C. 102
    note and Public Law 95-138.
        Language is included for the General Services
    Administration, Federal Citizen Services Fund, which provides
    funds for the Office of Citizen Services and other information
    technology costs and allows for certain transfers to the
    Federal Citizen Services Fund. Language is also included for
    the Federal Citizen Services Fund that authorizes funds to be
    deposited in the Fund and limits the availability of funds in
    the Fund.
        Language is included for the General Services
    Administration, Working Capital Fund, that provides funds for
    GSA's administrative services.
        Language is included providing authority for the use of
    funds for the hire of motor vehicles.
        Language is included in the administrative provisions
    providing that funds made available for activities of the
    Federal Buildings Fund may be transferred between
    appropriations with advance approval of the Congress to apply
    to funds provided in prior appropriations Acts.
        Language is included in the administrative provisions
    requiring funds proposed for developing courthouse construction
    requests to meet appropriate standards and the priorities of
    the Judicial Conference.
        Language is included in the administrative provisions
    permitting the General Services Administration to pay small
    claims (up to $250,000) made against the Federal Government.
        Language is included in the administrative provisions
    requiring the Administrator to ensure that the delineated area
    of procurement for all lease agreements is identical to the
    delineated area included in the prospectus unless prior notice
    is given to the committees of jurisdiction.
        Language is included in the administrative provisions
    requiring a spend plan for certain accounts and programs.
        Language is included for the Harry S Truman Scholarship
    Foundation, Salaries and Expenses, providing for payment to the
    Harry S Truman Scholarship Foundation Trust Fund.
        Language is included for the Merit Systems Protection
    Board, Salaries and Expenses, that provides funds for services
    authorized by 5 U.S.C. 3109, rental of conference rooms, hire
    of passenger motor vehicles, direct procurement of survey
    printing, and official reception and representation expenses;
    specifies the period of availability for certain funds;
    provides for administration expenses to adjudicate retirement
    appeals; and provides for the transfer of certain funds.
        Language is included for the Morris K. Udall and Stewart L.
    Udall Foundation, for payment to the Morris K. Udall and
    Stewart L. Udall Trust Fund, pursuant to the Morris K. Udall
    and Stewart L. Udall Foundation Act (20 U.S.C. 5601 et seq.)
    and provides for funds to be available until expended.
        Language is included for the Morris K. Udall and Stewart L.
    Udall Foundation, Environmental Dispute Resolution Fund, to
    carry out activities under sections 10 and 11 of Public Law
    111-90 and provides for funds to be available until expended.
        Language is included for the National Archives and Records
    Administration, Operating Expenses, that provides funds for
    uniforms or allowances therefor, as authorized by 5 U.S.C.
    5901, including maintenance, repairs, and cleaning; the hire of
    passenger motor vehicles; activities of the Public Interest
    Declassification Board; the review and declassification of
    documents; and the operations and maintenance of the electronic
    records archive. Language is included for expenses necessary to
    enhance the Federal Government's ability to electronically
    preserve, manage, and store Government records; and provides
    that such funds remain available until expended.
        Language is included for the National Archives and Records
    Administration, Office of Inspector General, that provides
    funds for the hire of motor vehicles.
        Language is included for the National Archives and Records
    Administration, Repairs and Restoration, that provides funds
    for the repair, alteration, and improvement of archives
    facilities and provision of adequate storage for holdings; and
    provides that funds remain available until expended.
        Language is included under the National Archives and
    Records Administration, National Historical Publications and
    Records Commission, Grants Program, that provides funds for
    allocations and grants for historical publications and records;
    and provides that funds remain available until expended.
        Language is included under the National Credit Union
    Administration, Community Development Revolving Loan Fund, that
    provides funds for technical assistance and extends the
    availability of funds.
        Language is included under the Office of Government Ethics,
    Salaries and Expenses, that provides funds for services
    authorized by 5 U.S.C. 3109, rental of conference rooms, hire
    of passenger motor vehicles, and official reception and
    representation expenses.
        Language is included under the Office of Personnel
    Management, Salaries and Expenses, that provides funds for
    services authorized by 5 U.S.C. 3109, medical examinations for
    veterans, rental of conference rooms, hire of passenger motor
    vehicles, official reception and representation expenses,
    payment of per diem or subsistence allowances, and the transfer
    of administrative expenses; directs that provisions shall not
    affect other authorities; prohibits funds for the Legal
    Examining Unit; and authorizes the acceptance of donations
    under certain conditions.
        Language is included for the Office of Personnel
    Management, Office of Inspector General, Salaries and Expenses,
    that provides funds for services authorized by 5 U.S.C. 3109,
    hire of passenger motor vehicles, rental of conference rooms,
    and a transfer for administrative expenses.
        Language is included for the Office of Special Counsel,
    Salaries and Expenses, that provides funds for services
    authorized by 5 U.S.C. 3109, payment of fees and expenses for
    witnesses, rental of conference rooms, and the hire of
    passenger motor vehicles.
        Language is included for the Privacy and Civil Liberties
    Oversight Board, Salaries and Expenses, that provides funds
    authorized by section 1061 of 42 U.S.C. 2000ee.
        Language is included for the Public Buildings Reform Board,
    that provides funds for carrying out the Federal Assets Sale
    and Transfer Act of 2016 (Public Law 114-287).
        Language is included for the Securities and Exchange
    Commission, Salaries and Expenses, that provides for rental of
    space, services, reception and representation expenses, a
    permanent secretariat for the International Organization of
    Securities Commissions, and consultations and meetings hosted
    by the Commission.
        Language is included that provides for the crediting of
    offsetting collections. Language provides for the assessment
    and collection of offsetting collections, authorizes retention
    of such collections, and provides that they remain available
    until expended.
        Language is included for the Selective Service System,
    Salaries and Expenses, that provides funds for attendance at
    meetings, training, hire of passenger motor vehicles, services
    authorized by 5 U.S.C. 3109, and official reception and
    representation expenses; authorizes certain exemptions under
    certain conditions; and prohibits funds used in connection with
    the induction of any person into the Armed Forces of the United
    States.
        Language is included for the Small Business Administration,
    Salaries and Expenses, that provides funds for the hire of
    motor vehicles and official reception and representation
    expenses; designates funds for lender oversight activities;
    provides authority to charge fees and credit such fees to the
    account without further appropriation; authorizes the
    acceptance of gifts; and extends the period of availability of
    funds for the Loan Modernization and Accounting System and the
    certification of small businesses owned by veterans and
    service-disabled veterans.
        Language is included for the Small Business Administration,
    Entrepreneurial Development Programs, that provides funds for
    programs supporting entrepreneurial and small business
    development grant programs. Language is included extending the
    availability of funds.
        Language is included for the Small Business Administration,
    Office of Inspector General, that provides funds to carry out
    the provisions of the Inspector General Act of 1978.
        Language is included for the Small Business Administration,
    Office of Advocacy, that provides funds to carry out the
    provisions of the Independent Office of Advocacy Act of 2003
    and the Regulatory Flexibility Act of 1980 and provides such
    funds to remain available until expended.
        Language is included for the Small Business Administration,
    Business Loans Program Account, providing funds for the cost of
    direct loans, to remain available until expended, and limiting
    commitments for certain guaranteed loan programs. Language is
    also included authorizing the transfer of funds to the Salaries
    and Expenses appropriation for administrative expenses.
        Language is included for the Small Business Administration,
    Disaster Loans Program Account, that provides funds for
    administrative expenses, to remain available until expended,
    and authorizes the transfer of funds to the Office of Inspector
    General and the Salaries and Expenses appropriations.
        Language is included in the administrative provisions
    allowing for the limited transfer of funds between SBA
    appropriations.
        Language is included in the administrative provisions
    allowing for the transfer of funds from the Small Business
    Administration Salaries and Expenses and Business Loans Program
    Account appropriations into the Information Technology Systems
    Modernization and Working Capital Fund.
        Language is included for the United States Postal Service,
    Payment to the Postal Service Fund, that provides funds for
    revenue foregone; stipulates that mail for overseas voting and
    mail for the blind is free; prohibits funds in this Act from
    being used to charge a fee to a child support enforcement
    agency seeking the address of a postal customer; prohibits
    funds from being used to consolidate or close small rural and
    other small post offices; and requires the Postal Service to
    continue to offer for sale copies of the Multinational Species
    Conservation Funds Semi postal Stamp.
        Language is included for the United States Postal Service,
    Office of Inspector General, that provides for transfer from
    the Postal Service Fund.
        Language is included for the United States Tax Court,
    Salaries and Expenses, that provides funds for contract
    reporting; other services authorized by 5 U.S.C. 3109; and
    official reception and representation expenses; that extends
    the availability of some funds; and that requires that travel
    expenses of the judges shall be paid upon the written
    certificate of the judge.

                     Title VI--General Provisions--This Act

        Language is included in the general provisions prohibiting
    obligations beyond the current fiscal year and prohibiting
    transfers of funds unless expressly so provided herein.
        Language is included in the general provisions limiting
    procurement contracts for consulting service expenditures to
    contracts that are matters of public record and available for
    public inspection.
        Language is included in the general provisions prohibiting
    transfer of funds in this Act without express authority.
        Language is included in the general provisions prohibiting
    the use of funds to engage in activities that would prohibit
    the enforcement of section 307 of the 1930 Tariff Act.
        Language is included in the general provisions outlining
    compliance with the Buy American Act.
        Language is included in the general provisions limiting the
    authority to reprogram funds within an appropriation above a
    specified threshold without prior approval of the Committees on
    Appropriations. Language is also included directing agencies to
    consult with the Committees prior to any significant
    reorganization, restructuring, relocation, or closing of
    offices, programs, or activities and directs the agencies
    funded by this Act to submit operating plans for the
    Committees' review within 60 days of the bill's enactment.
        Language is included in the general provisions providing
    that fifty percent of unobligated balances may remain available
    for certain purposes.
        Language is included in the general provisions regarding
    cost accounting standards for contracts under the Federal
    Employees Health Benefits Program.
        Language is included in the general provisions regarding
    non-foreign area cost-of-living allowances.
        Language is included in the general provisions to waive
    restrictions on the purchase of non-domestic articles,
    materials, and supplies in the case of acquisition of
    information technology by the Federal Government.
        Language is included in the general provisions to require
    certain agencies in this Act to consult with GSA before seeking
    new office space or making alterations to existing office
    space.
        Language is included in the general provisions relating to
    Universal Service Fund payments for wireless providers.
        Language is included in the general provisions relating to
    contracts for public relations services.
        Language is included in the general provisions relating to
    advertising and educational programming.
        Language is included in the general provisions requiring
    agencies funded in this Act to submit to the Committees
    quarterly budget reports on obligations.
        Language is included in the general provisions defunding
    the Federal Election Commission's prior approval requirement
    for corporate member trade association Political Action
    Committees.

                 Title VII--General Provisions--Government-Wide

        Language is included in the general provisions requiring
    agencies to administer a policy designed to ensure that all its
    workplaces are free from the illegal use of controlled
    substances.
        Language is included in the general provisions establishing
    price limitations on vehicles to be purchased by the Federal
    Government with certain exceptions.
        Language is included in the general provisions allowing
    funds made available to agencies for travel to also be used for
    quarters allowances and cost-of-living allowances.
        Language is included in the general provisions prohibiting
    the employment of noncitizens with certain exceptions.
        Language is included in the general provisions giving
    agencies the authority to pay General Services Administration
    bills for space renovation and other services.
        Language is included in the general provisions allowing
    agencies to finance the costs of recycling and waste prevention
    programs with proceeds from the sale of materials recovered
    through such programs.
        Language is included in the general provisions providing
    that funds made available to corporations and agencies subject
    to 31 U.S.C. 91 may pay rent and other service costs in the
    District of Columbia.
        Language is included in the general provisions limiting the
    amount of funds that can be used for redecoration of offices
    under certain circumstances.
        Language is included in the general provisions allowing for
    interagency funding of national security and emergency
    telecommunications initiatives.
        Language is included in the general provisions requiring
    agencies to certify that a Schedule C appointment was not
    created solely or primarily to detail the employee to the White
    House.
        Language is included in the general provisions directing
    agency employees to use official time in an honest effort to
    perform official duties.
        Language is included in the general provisions allowing the
    use of funds to finance an appropriate share of the Federal
    Accounting Standards Advisory Board.
        Language is included in the general provisions allowing the
    transfer of funds to the General Services Administration to
    finance an appropriate share of various government-wide boards
    and councils and for Federal Government Priority Goals under
    certain conditions.
        Language is included in the general provisions permitting
    breast feeding in a federal building or on Federal property if
    the woman and child are authorized to be there.
        Language is included in the general provisions permitting
    interagency funding of the National Science and Technology
    Council and requires a report on the budget and resources of
    the National Science and Technology Council.
        Language is included in the general provisions requiring
    documents involving the distribution of Federal funds to
    indicate the agency providing the funds and the amount
    provided.
        Language is included in the general provisions requiring
    health plans participating in the Federal Employees Health
    Benefits Program to provide contraceptive coverage and provides
    exemptions to certain religious plans.
        Language is included in the general provisions supporting
    strict adherence to anti-doping activities.
        Language is included in the general provisions allowing
    funds for official travel to be used by departments and
    agencies, if consistent with OMB Circular A-126, to participate
    in the fractional aircraft ownership pilot program.
        Language is included in the general provisions that
    prohibits the implementation of OPM regulations limiting
    detailees to the legislative branch and placing certain
    limitations on the Coast Guard Congressional Fellowship
    program.
        Language is included in the general provisions requiring
    agencies to pay a fee to the Office of Personnel Management for
    processing retirement of employees who separate under Voluntary
    Early Retirement Authority or who receive Voluntary Separation
    Incentive payments.
        Language is included in the general provisions limiting the
    pay increases of certain prevailing rate employees.
        Language is included in the general provisions requiring
    agencies to submit reports to Inspectors General concerning
    expenditures for agency conferences.
        Language is included in the general provisions prohibiting
    agencies from using funds to implement regulations, changing
    the competitive areas under reductions-in-force for Federal
    employees.
        Language is included in the general provisions that
    prohibits the use of funds for a public-private competition
    regarding the conversion to contractor performance of any
    function performed by civilian Federal employees pursuant to
    OMB Circular A-76 or any other administrative regulation,
    directive, or policy.
        Language is included in the general provisions ensuring
    contractors are not prevented from reporting waste, fraud, or
    abuse by signing confidentiality agreements that would prohibit
    such disclosure.
        Language is included in the general provisions that
    eliminates the automatic statutory pay increase for the Vice
    President and certain senior political appointees.
        Language is included in the general provisions related to
    the impoundment of resources.
        Language is included in the general provisions requiring
    that any executive branch agency notify the Committee if an
    apportionment of an appropriation for such agency is not
    approved in a timely and appropriate manner.
        Language is included in the general provisions addressing
    interagency funding for the United States Army Medical Research
    and Development Command and the Congressionally Directed
    Medical Research Programs and the National Institutes of Health
    research programs.
        Language is included in the general provisions that
    continues the authorization for GSA to transfer funds to
    finance an appropriate share of various information technology
    projects among Government-wide boards and councils under
    certain conditions.
        Language is included in the general provisions related to
    recordkeeping requirements for certain GAO audits.
        Language is included in the general provisions concerning
    the non-application of these general provisions to title IV and
    to title VIII.
        Language is included in the general provisions directing
    the Consumer Financial Protection Bureau to notify Congress
    when requesting a transfer of funds.

              Title VIII--General Provisions--District of Columbia

        Language is included in the general provisions allowing the
    use of local funds for making refunds or paying judgments
    against the District of Columbia government.
        Language is included in the general provisions establishing
    reprogramming procedures for Federal funds.
        Language is included in the general provisions that places
    restrictions on the use of District of Columbia government
    vehicles. Language is included in the general provisions that
    concerns ``conscience clause'' on legislation that pertains to
    contraceptive coverage by health insurance plans.
        Language is included in the general provisions requiring
    the CFO to submit a revised operating budget no later than 30
    calendar days after the enactment of this Act for agencies the
    CFO certifies as requiring a reallocation to address
    unanticipated program needs.
        Language is included in the general provisions requiring
    the CFO to submit a revised operating budget for the District
    of Columbia Public Schools, no later than 30 calendar days
    after the enactment of this Act, which aligns schools' budgets
    to actual enrollment.
        Language is included in the general provisions allowing for
    transfers of local funds between operating funds and capital
    and enterprise funds.
        Language is included in the general provisions providing
    that not to exceed 50 percent of unobligated balances from
    Federal appropriations for salaries and expenses may remain
    available for certain purposes. This provision applies to the
    District of Columbia Courts, the Court Services and Offender
    Supervision Agency, and the District of Columbia Public
    Defender Service.
        Language is included in the general provisions that
    approves spending local funds during FY 2028 if there is an
    absence of a continuing resolution or regular appropriation for
    the District of Columbia. Funds are provided under the same
    authorities and conditions and in the same manner and extent as
    provided for in FY 2027.
        Language is included in the general provisions providing
    the District of Columbia authority to transfer, receive, and
    acquire lands and funding it deems necessary for the
    construction and operation of interstate bridges over navigable
    waters, including related infrastructure, for a project to
    expand commuter and regional passenger rail service and provide
    bike and pedestrian access crossings.
        Language is included in the general provisions requiring
    each Federal and District government agency appropriated
    Federal funding in this Act submit to the Committees quarterly
    budget reports on obligations.
        Language is included in the general provisions that
    specifies that references to ``this Act'' in this title or
    title IV are treated as referring only to the provisions of
    this title and title IV.

                      Appropriations not Authorized by Law

        Pursuant to clause 3(f)(1)(B) of rule XIII of the Rules of
    the House of Representatives, the following table lists the
    appropriations in the accompanying bill which are not
    authorized by law for the period concerned:

                             (DOLLARS IN THOUSANDS)

    ----------------------------------------------------------------------------------------------------------------
                                                                                Appropriation in
                 Account                  Last Year of        Authorization       Last Year of       Appropriations
                                         Authorization            Level           Authorization       in this bill
    ----------------------------------------------------------------------------------------------------------------
    Title I--Department of the
     Treasury
        Departmental Offices--        n/a................  n/a...............  n/a...............            240,774
         Salaries and Expenses.
        Office of Terrorism and       2013...............  such sums.........  100,000...........            237,662
         Financial Intelligence.
        Cybersecurity Enhancement     n/a................  n/a...............  n/a...............             59,000
         Account.
        Department-Wide Systems and   n/a................  n/a...............  n/a...............              9,400
         Capital Investments Program.
        Bureau of the Fiscal Service  n/a................  n/a...............  n/a...............            343,511
        Alcohol and Trade Tax and     2002...............  n/a...............  80,000............            157,795
         Trade Bureau.
        Community Development and     1998...............  such sums.........  80,000............            276,600
         Financial Institutions Fund.
        Internal Revenue Service:
        Taxpayer Services...........  n/a................  n/a...............  n/a...............          3,036,606
        Enforcement.................  n/a................  n/a...............  n/a...............          3,600,006
        Operations Support..........  n/a................  n/a...............  n/a...............          3,605,391
        Business Systems              n/a................  n/a...............  n/a...............                  0
         Modernization.
    Title II--Executive Office of
     the President
        Office of Management and      2003...............  various...........  61,988............            129,000
         Budget.
        Office of the National Cyber  2021...............  n/a...............  n/a...............             20,000
         Director.
        Office of National Drug       2009...............  4,900.............  n/a...............            463,535
         Control Policy.
        Other Federal Drug Control
         Programs:
            Anti-Doping Activities..  2020...............  14,800............  10,000............             20,000
            CARA Grants.............  2021...............  5,000.............  5,000.............              5,200
        Information Technology        2007...............  such sums.........  n/a...............             10,000
         Oversight and Reform.
    Title IV--District of Columbia
        Federal Payment for Resident  2023...............  various...........  40,000............             20,000
         Tuition Support.
        Federal Payment for           n/a................  n/a...............  n/a...............             50,000
         Emergency Planning and
         Security Costs in DC.
        Federal Payment to the Court  2005...............  such sums.........  n/a...............            277,004
         Services and Offender
         Supervision Agency for the
         District of Columbia.
        Federal Payment for the       n/a................  n/a...............  n/a...............                630
         Judicial Commissions.
        Federal Payment for the DC    n/a................  n/a...............  n/a...............                600
         National Guard.
        Federal Payment for Testing   n/a................  n/a...............  n/a...............              4,000
         and Treatment of HIV/AIDS.
    Title V--Independent Agencies
        Administrative Conference of  2011...............  3,400.............  2,750.............              3,430
         the United States.
        Consumer Financial            2014...............  200,000...........  n/a...............                  0
         Protection Bureau.
        Consumer Product Safety       various............  various...........  118,000...........            142,000
         Commission.
            Pool Safety Grant         2016...............  such sums.........  n/a...............              2,500
             Program.
        Election Assistance
         Commission:
            Salaries and Expenses...  2005...............  10,000............  14,000............             17,000
            Election Security Grants  2005...............  3,600,000.........  1,500,000.........             15,000
        Federal Communications        2020...............  339,610...........  339,000...........            390,192
         Commission.
        Federal Election Commission.  1981...............  9,400.............  9,662.............             76,500
        Federal Labor Relations       1978...............  such sums.........  n/a...............             29,500
         Authority.
        Federal Trade Commission....  1998...............  111,000...........  106,500...........            383,600
        General Services
         Administration:
            Government-wide Policy..  n/a................  n/a...............  n/a...............             64,000
            Federal Citizen Services  n/a................  n/a...............  n/a...............             55,000
             Fund.
            Technology Modernization  2019...............  250,000...........  25,000............                  0
             Fund.
            Working Capital Fund....  n/a................  n/a...............  n/a...............              4,000
            Electric Vehicles Fund..  n/a................  n/a...............  n/a...............                  0
        Merit Systems Protection      2007...............  such sums.........  29,110............             51,480
         Board.
        Morris K. Udall and Stewart
         L. Udall Foundation:
            Morris K. Udall and       2023...............  2,000.............  1,800.............              1,582
             Stewart L. Udall Trust
             Fund.
            Environmental Dispute     2023...............  4,000.............  3,943.............              3,862
             Resolution Fund.
        National Archives and
         Records Administration:
            National Historical       2009...............  10,000............  11,250............              5,000
             Publications and
             Records Commission
             Grants.
        NCUA: Community Development   1998...............  2,000.............  1,000.............              3,423
         Revolving Loan Fund.
        Office of Government Ethics.  2007...............  such sums.........  11,148............             22,386
        Office of Special Counsel...  2023...............  such sums.........  31,904............             31,585
        Privacy and Civil Liberties   2007...............  such sums.........  n/a...............             13,700
         Oversight Board.
        Securities and Exchange       various............  various...........  1,500,000.........          2,026,330
         Commission.
        Small Business
         Administration:
            Salaries and Expenses...  various............  various...........  n/a...............            298,099
            Entrepreneurial           various............  various...........  n/a...............            289,550
             Development Programs.
            Business Loans Program    2006...............  such sums.........  1,300.............            161,000
             Account.
            Disaster Loans Program    2006...............  such sums.........  n/a...............            175,000
             Account.
    Title VI--General Provisions
        Oversight.gov Website         2021...............  3,500.............  n/a...............              2,850
         Enhancements (Sec. 629).
    ----------------------------------------------------------------------------------------------------------------

                               TRANSFERS OF FUNDS

        Pursuant to clause 3(f)(2) of rule XIII of the Rules of the
    House of Representatives, the following list includes the
    transfers included in the accompanying bill:

                      TITLE I--DEPARTMENT OF THE TREASURY

        Language is included under the Committee on Foreign
    Investment in the United States allowing the transfer of funds
    to a department or agency represented on the Committee upon the
    advance notification.
        Language is included under Department-Wide Systems and
    Capital Investments allowing the transfer of funds to accounts
    necessary to satisfy the requirement of the Department's
    offices, bureaus, and other organizations.
        Language is included in the administrative provisions
    authorizing transfers, up to five percent, between Internal
    Revenue Service appropriations and any other Act upon advance
    approval of the Committee.
        Language is included in the administrative provisions
    authorizing transfers, up to two percent, between
    ``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'' appropriations under certain circumstances.
        Language is included in the administrative provisions
    authorizing transfers, up to two percent, between the Internal
    Revenue Service and the Treasury Inspector General for Tax
    Administration under certain circumstances.
        Language is included in the administrative provisions
    authorizing transfers from the Bureau of the Fiscal Service to
    the Debt Collection Fund as necessary for the purposes of debt
    collection.
        Language is included in the administrative provisions
    authorizing transfers of up to five percent from any
    appropriation to the Department's IT Working Capital Fund.

     TITLE II--EXECUTIVE OFFICE OF THE PRESIDENT AND FUNDS APPROPRIATED TO
                                 THE PRESIDENT

        Language is included under Federal Drug Control Programs,
    High Intensity Drug Trafficking Areas Program, which allows for
    the transfer of funds to Federal departments or agencies and
    State and local entities.
        Language is included under Other Federal Drug Control
    Programs allowing the transfers of funds to other Federal
    departments and agencies to carry out activities.
        Language is included under the Official Residence of the
    Vice President, Operating Expenses, allowing the transfer of
    funds to other Federal departments or agencies.
        Language is included in the administrative provisions
    permitting the Executive Office of the President to transfer up
    to 10 percent of certain appropriations, subject to approval of
    the Committee.

                            TITLE III--THE JUDICIARY

        Language is included under Court Security allowing the
    transfer of funds to the United States Marshals Service for
    courthouse security.
        Language is included in the administrative provisions
    permitting the Judiciary to transfer up to ten percent of any
    appropriation with certain limitations.

                         TITLE V--INDEPENDENT AGENCIES

        Language is included under the General Services
    Administration allowing the transfer of funds within the
    Federal Buildings Fund, under certain circumstances, upon the
    advance approval of the Committees.
        Language is included under the General Services
    Administration, Federal Citizen Services Fund, allowing the
    transfer of funds from the Federal Citizen Services Fund to
    Federal agencies.
        Language is included in the administrative provisions
    allowing funds available for activities of the Federal
    Buildings Fund to be transferred between appropriations with
    advance approval of the Committees.
        Language is included under the Merit Systems Protection
    Board, Salaries and Expenses, allowing the transfer from the
    Civil Service/Retirement and Disability Fund.
        Language is included under the Morris K. Udall and Stewart
    L. Udall Foundation, Morris K. Udall and Stewart L. Udall Trust
    Fund, allowing the transfer of funds from the Office of
    Inspector General of the Department of the Interior to the
    Morris K. Udall and Stewart L. Udall Foundation for annual
    independent financial audits.
        Language is included under the Office of Personnel
    Management, Salaries and Expenses, allowing the transfer of
    certain trust funds to the Salaries and Expenses account for
    administrative expenses, and allowing the transfer of up to
    five percent of the appropriation into an information
    technology working capital fund upon the advance approval of
    the Committees.
        Language is included under the Office of Personnel
    Management, Office of Inspector General, allowing the transfer
    of certain trust funds to the Office of Inspector General
    account for administrative expenses.
        Language is included under the Small Business
    Administration, Business Loans Program Account, allowing funds
    to be transferred to and merged with the Salaries and Expenses
    appropriation.
        Language is included under the Small Business
    Administration, Disaster Loans Program Account, allowing funds
    to be transferred to and merged with the Office of Inspector
    General and Salaries and Expenses appropriations.
        Language is included in the administrative provisions
    authorizing transfers of up to five percent among SBA
    appropriations, with certain limitations.
        Language included in the administrative provisions
    authorizing transfers of up to three percent available under
    the SBA ``Salaries and Expenses'' and ``Business Loans Program
    Account'' appropriations to the SBA ``Information Technology
    System Modernization and Working Capital Fund.''
        Language is included under the United States Postal
    Service, Office of Inspector General, Salaries and Expenses,
    allowing the transfer of funds from the Postal Service Fund.

                 TITLE VII--GENERAL PROVISIONS--GOVERNMENT-WIDE

        Language is included in the general provisions authorizing
    the transfer of funds to GSA to finance an appropriate share of
    various government-wide boards and councils and for Federal
    government priority goals under certain conditions.
        Language is included in the general provisions authorizing
    agencies to transfer to GSA's Federal Citizen Fund to finance
    an appropriate share of various information technology projects
    among Government-wide boards and councils under certain
    conditions.

              TITLE VIII--GENERAL PROVISIONS--DISTRICT OF COLUMBIA

        Language is included in the general provision allowing for
    transfers of local funds between operating funds and capital
    and enterprise funds.

                              Rescissions of Funds

        Pursuant to clause 3(f)(2) of rule XIII of the Rules of the
    House of Representatives, the following table lists the
    rescissions included in the accompanying bill:
        The bill does not rescind any funding.

       DISCLOSURE OF EARMARKS AND CONGRESSIONALLY DIRECTED SPENDING ITEMS

        Pursuant to clause 9 of rule XXI of the Rules of the House
    of Representatives, neither the bill nor this report contains
    any congressional earmarks, limited tax benefits, or limited
    tariff benefits as defined in clause 9 of rule XXI of the Rules
    of the House of Representatives.

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