Budget & Taxes

The TRUE Accountability Act requires federal agencies to create and maintain internal control plans specifically designed for emergency spending situations like disasters, pandemics, or economic relief efforts. These plans must identify senior officials responsible for implementation, assess risks of improper payments and fraud, and include data-driven monitoring techniques to detect issues before funds are spent. Agencies must submit their plans to the Office of Management and Budget within a year of enactment and report them to Congress annually, with the guidance and plans being reviewed and updated every three years. The bill does not authorize any new funding but instead establishes reporting and accountability procedures for existing emergency appropriations processes.

The Federal Fraud Prevention Workforce Training Act establishes a government-wide training program for federal employees to prevent fraud and improper payments in federal programs. This program mandates that federal employees in key oversight roles, such as program administrators, financial managers, and grants managers, complete the training within 180 days of their appointment and every two years thereafter. The curriculum will cover identifying fraud risks, using various antifraud resources and systems, and implementing internal controls to safeguard federal funds. Additionally, the training will be made available to State, local, and Tribal government employees who manage federally funded programs, with agencies having the option to require completion as a grant condition.

This resolution directs the House of Representatives to consider four separate bills related to federal funding and program administration. The first bill allocates money for agriculture, rural development, and the Food and Drug Administration for the fiscal year 2027. The remaining three bills propose changes to child care funding, student financial aid fraud detection, and Temporary Assistance for Needy Families programs. Specifically, it allows for the withholding of child care funds from states that do not comply with requirements, mandates the use of an identity fraud detection system for student aid applications, and establishes goals to reduce fraud in federal assistance grants.

This bill authorizes the U.S. Mint to produce commemorative $5 gold and $1 silver coins marking the 25th anniversary of the September 11, 2001, terrorist attacks. The coins must feature designs honoring victims and first responders (including the inscription "Never Forget") and will be sold only during 2027-2028. All surcharges ($35 per gold coin, $10 per silver coin) collected from sales will fund the National September 11 Memorial and Museum at the World Trade Center, with no net cost to the federal government. The coins are legal tender but primarily intended for collectors, not circulation.

This resolution expresses support for the Working Families Tax Cuts, a law already enacted in July 2025 that provides various tax benefits to American taxpayers. The bill directly affects individuals and families by recognizing specific provisions that reduce tax liability, including expanded child tax credits, increased standard deductions, and tax relief for tipped workers and overtime pay. Key provisions include making a four-person household earning under $73,000 generally face zero federal income tax, increasing the child tax credit to $2,200 per child, and allowing 529 accounts to cover K-12 and trade school expenses. The resolution also acknowledges tax relief for seniors, auto loan interest deductions for American-made vehicles, and expanded health savings account access. This is a procedural measure that formally acknowledges existing tax policies rather than creating new legislation.

This resolution directs the House of Representatives to accept a Senate amendment to a 2026 federal spending bill and to add a specific amendment from the House Rules Committee. It is a procedural step that moves the legislation forward by formally combining the House and Senate versions of the appropriations bill. The bill itself provides funding for various government programs and operations for the fiscal year ending September 30, 2026. This action does not change the actual spending amounts but ensures both chambers agree on the final text before it can become law.

This resolution recognizes the importance of fully funding the Department of Homeland Security (DHS). The resolution also (1) cautions that Americans are at greater risk each day DHS is subject to a lapse in appropriations, and (2) expresses gratitude to DHS employees for their commitment to protect the United States.

This resolution provides for the consideration of the bill (H.R. 8029) making appropriations for the Department of Homeland Security for the fiscal year ending September 30, 2026, and for other purposes; providing for consideration of the resolution (H. Res. 1128) expressing the support of the House of Representatives for the Department of Homeland Security; providing for consideration of the bill (H.R. 5103) to establish a program to Beautify the District of Columbia and establish the District of Columbia Safe and Beautiful Commission; providing for consideration of the bill (H.R. 7084) to amend title 46, United States Code, with respect to the types of vessels that may enter or operate in navigable waters of the United States or transfer cargo in any port or place under the jurisdiction of the United States, and for other purposes; and for other purposes.

Disaster Related Extension of Deadlines Act This act requires the Internal Revenue Service (IRS) to treat the postponement of the federal tax return deadline due to a federally declared disaster or certain other events as an extension of such deadline for purposes of calculating the limit on a tax refund. The act also provides that the IRS’s deadline for sending certain notices includes such postponement. Under current law, a tax refund claim must be filed within three years of the date that the federal tax return is filed. (Some exceptions apply.) The tax refund amount generally is limited to federal taxes paid within the three years preceding the tax refund claim plus any extension of the federal tax return deadline (known as the lookback period). Under the law in effect prior to this act, the postponement of the federal tax return deadline is not an extension for purposes of the lookback period. Thus, under prior law, certain tax payments (e.g., amounts withheld from a paycheck for federal taxes) made before the federal tax return is filed may be outside the lookback period and non-refundable. Under the act, a federal tax return deadline postponed due to a federally declared disaster or certain other events must be treated as an extension of such deadline for purposes of the lookback period. Further, under current law, the IRS is required to mail a notice and demand for tax payment within 60 days of an assessment but not before the tax payment due date.  The act provides that the tax payment due date includes the postponement of the tax payment deadline due to a federally declared disaster or certain other events.

Department of Defense Appropriations Act, 2026 This bill provides FY2026 appropriations to the Department of Defense (DOD) for military activities. (The bill excludes military construction, military family housing, civil works projects of the Army Corps of Engineers, and nuclear warheads, which are all included in other appropriations bills.) Within the DOD budget, the bill provides appropriations for Military Personnel; Operation and Maintenance; Procurement; Research, Development, Test and Evaluation; and Revolving and Management Funds. The bill provides appropriations for Other Department of Defense Programs, including the Defense Health Program, Chemical Agents and Munitions Destruction, Drug Interdiction and Counter-Drug Activities, and the Office of the Inspector General. In addition, the bill provides appropriations for Related Agencies, including (1) the Central Intelligence Agency Retirement and Disability System Fund, and (2) the Intelligence Community Management Account. The bill also sets forth requirements and restrictions for using funds provided by this and other appropriations acts.