The Native American Housing Assistance and Self-Determination Modernization Act of 2026 reauthorizes federal housing assistance for Indian tribes and Native Hawaiians through fiscal year 2033 while expanding eligibility to include families with incomes up to 120 percent of the area median. The bill grants tribes greater autonomy by allowing them to set their own rent, procurement, and environmental review policies, and it streamlines regulatory processes by consolidating environmental reviews and exempting certain small-scale projects from specific federal requirements. Additionally, the legislation establishes new grant programs for homeless American Indians, Alaska Natives, and Native Hawaiians, creates a rental assistance program for homeless Indian veterans, and extends leasehold interests on trust lands to 99 years to improve financing options.
The EGG SAVE Act of 2026 creates a new tax credit for commercial egg hatcheries that purchase and install equipment capable of identifying the sex of avian embryos before they hatch. To qualify for the credit, the technology must achieve at least 95 percent accuracy in sex determination and be used at a facility located in the United States. The credit amount is set at 50 percent of qualified expenditures for equipment placed in service in 2027, decreasing to 40 percent in 2028 and 30 percent in 2029. This incentive program terminates for any property placed in service after December 31, 2029.
The Presidential Tax Accountability and Audit Integrity Act prohibits the Treasury Secretary from honoring any agreements, waivers, or orders that affect federal tax matters involving the President, their immediate family members, or closely associated business entities during the President's term in office. The bill applies retroactively to instruments created after January 20, 2025, ensuring that tax assessment periods for these individuals do not expire until three years after the President leaves office. To ensure transparency, the Treasury Department is required to submit reports to Congress and make them publicly available within seven days of any such instrument being identified, with additional updates every thirty days. These disclosures are permitted under federal tax privacy laws specifically to identify the affected taxpayers and detail the actions taken to enforce their tax obligations.
The Strengthening Taxpayer Advocacy Act empowers the Office of the Taxpayer Advocate to make its own staffing decisions and grants it direct access to IRS records, legal advice, and meetings to better assist individual taxpayers. Under this law, the IRS Commissioner must provide requested information and schedule meetings within two weeks, while the Office of the Taxpayer Advocate gains the authority to issue orders that can suspend tax collection actions during government funding lapses. Additionally, the bill removes a specific time limit that previously prevented the Taxpayer Advocate Service from acting when a taxpayer faces economic hardship due to IRS actions. These changes aim to improve the ability of the Taxpayer Advocate to intervene on behalf of individuals dealing with IRS issues.
The MediKids Act expands Medicaid eligibility to cover children and young adults up to age 26, regardless of their immigration status, and establishes a system for automatic enrollment of newborns that allows parents to opt out if other qualifying health coverage is available. The bill ensures that states provide full federal funding for these expanded groups and extends specific pediatric health services, such as Early and Periodic Screening, Diagnostic, and Treatment (EPSDT), to individuals up to age 26. Additionally, the legislation modifies tax rules to prevent this new Medicaid coverage from counting as minimum essential coverage for the purpose of individual health insurance tax penalties.
The Tax Complexity and Fraud Prevention Review Act requires the IRS to submit annual reports to Congress detailing its efforts to identify, prevent, and resolve various types of tax fraud. These reports must include specific data on fraud amounts, timelines of security actions, and recommendations for improving information sharing with tax filing providers and other government agencies. The legislation also mandates that certain redacted data from these reports be made available on the IRS public website to increase transparency. Additionally, the bill clarifies that a separate complexity report is required to remain distinct from the new fraud-focused reporting obligations.
The Community Housing Act of 2026 aims to increase the supply and affordability of housing by directing significant new federal funding to programs like the Housing Trust Fund and the Capital Magnet Fund. It establishes a new Office of Community Land Use and Zoning within HUD to help states and localities reform restrictive zoning laws that limit housing development. The bill also expands financial support for rural areas, creates a new fund to promote shared equity and community land trusts, and removes a legal cap on the number of public housing units agencies can manage. Additionally, it provides grants to protect tenants from eviction and authorizes low-cost financing options for affordable housing projects.
The Indigenous Students Excel through Parity Act of 2026 directs the Secretary of the Interior to conduct two studies aimed at improving funding and resources for Bureau-funded and tribally controlled schools. The first study will evaluate the current Indian School Equalization Formula to ensure it provides salaries for teachers and staff that match the highest rates found in public schools or the Department of Defense, while also considering specific needs of small and rural schools. The second study will explore potential new revenue sources to help bring these schools into financial parity with other school systems. Both studies require the Secretary to consult with tribal organizations and submit a report to Congress with findings and recommendations on how to update the funding formula.
The CHILE Act of 2026 creates a new federal program to provide direct financial assistance to specialty crop producers facing adverse events like economic crises or market disruptions. Under this framework, the Secretary of Agriculture would calculate payments based on a producer's recent sales history and a specific payment factor designed to address crop losses. The bill sets a total funding limit of $5 billion for fiscal year 2027, which remains available until spent, and includes special rules to account for the higher input costs and diverse business structures common in specialty farming. Additionally, the legislation establishes a minimum payment threshold of $900,000 for large-scale farming operations that derive at least 75 percent of their income from agriculture.
The Taxpayer Transparency and Notice Act requires the IRS to send quarterly notices to taxpayers with unpaid tax debts, rather than just once a year. These notices must include an estimate of future penalties and interest if the debt is not paid, along with information on assistance programs available to the taxpayer. The law exempts taxpayers who already have payment agreements, accepted offers in compromise, or who are deemed unable to pay from these quarterly reminders. The changes will not take effect until 24 months after the bill is enacted.
