[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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