# Summary of the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2026
This is a comprehensive federal appropriations bill that allocates funding for multiple government agencies, with significant restrictions on how those funds may be used. The bill is structured into four main titles:
## Key Components
1. **Title I: Health and Human Services Appropriations** - Contains detailed funding allocations for:
- Public health programs
- Social Security Administration
- Medicaid and CHIP programs
- Various health research and services
- Specific restrictions on abortion funding (sections 506-508)
2. **Title II: Department of Education Appropriations** - Funds for:
- Higher education programs
- K-12 education initiatives
- Career and technical education
- Student financial assistance
- Prohibitions on certain gender-related policies (section 312)
3. **Title III: Related Agencies** - Includes funding for:
- Corporation for National and Community Service ("America First Corps")
- Committee for Purchase From People Who Are Blind or Severely Disabled
- Federal Mediation and Conciliation Service
- Various other independent agencies
4. **Title IV: General Provisions** - Contains numerous restrictions on fund usage, including:
## Notable Restrictions and Prohibitions
- **Abortion restrictions** (sections 506-508): Prohibits funding for abortions except in cases of rape, incest, or life endangerment
- **Research restrictions** (section 508): Bans funding for human embryo research
- **Prohibitions on Critical Race Theory** (section 534): Bans funding for programs promoting Critical Race Theory
- **Restrictions on diversity initiatives** (section 535): Prohibits funding for programs teaching concepts related to systemic racism
- **Executive order prohibitions** (sections 532-533): Prohibits implementation of various climate-related executive orders
- **Restrictions on transgender policies** (section 311): Prohibits funds for educational institutions allowing males to participate in women's athletic programs
- **Restrictions on certain international collaborations** (sections 537, 540): Prohibits funding for certain Chinese research institutions
- **Prohibitions on certain technology procurement** (section 541): Bans purchasing from companies with Chinese ownership stakes
The bill also includes:
- Rescission of $12.8 billion from the Child Enrollment Contingency Fund (section 528)
- Rescission of $183 million from various American Rescue Plan Act funds (section 529)
- Specific requirements for reporting on fund usage and contract awards
- Restrictions on flag display at federal facilities (section 531)
This appropriations bill represents a highly restrictive approach to federal funding, with numerous specific limitations on how money can be spent across multiple government agencies.
HR 354, the Small Business Growth Act, increases tax deduction limits for small businesses purchasing equipment. It raises the annual deduction cap from $1 million to $2 million and the phaseout threshold from $2.5 million to $3.5 million under Section 179 of the tax code. These changes directly affect small businesses that buy qualifying depreciable assets like machinery or vehicles, allowing them to deduct more of the cost upfront. The provisions apply to property placed in service after December 31, 2025, with inflation adjustments updated to reference 2025 and 2026.
This bill reauthorizes the Project Safe Neighborhoods program through fiscal years 2026-2030, extending funding for a nationwide initiative that helps local law enforcement reduce violent crime. It allows agencies to use funds for hiring crime analysts, covering overtime for officers and support staff, and purchasing technology to aid crime reduction efforts. The bill also requires the Attorney General to submit annual reports to Congress detailing how funds are spent, community outreach activities, and specific violent crime statistics (like murder and assault) in each program area. The program directly affects law enforcement agencies in all 94 federal judicial districts across all 50 states and territories.
HR 2064 establishes a federal grant program through HUD to provide up to $30,000 in assistance per household for first-time homebuyers purchasing qualifying homes. The program helps low-to-moderate income individuals (earning ≤120% of local median income, or 150% in high-cost areas) cover down payments, closing costs, or home modifications needed for occupancy. Recipients must live in the home as a primary residence for 5 years; failure to do so requires partial repayment proportional to non-occupancy. The bill authorizes $6.7 billion annually (2026-2030), reserves 3% for tribes, and excludes assistance from federal taxation.
Stop Secret Spending Act of 2025 This bill expands a requirement for federal agencies to report expenditures on the USAspending.gov website to include other transaction agreement expenditures. (Other transaction agreements, or OTAs, are contractual instruments other than standard procurement contracts, grants, or cooperative agreements; they are exempt from many federal procurement laws and regulations). Under current law, federal agencies must report expenditures on federal awards to USAspending.gov with the term federal award defined as federal grants, loans, cooperative agreements, contracts, and certain other types of expenditures. This bill expands the definition of federal award to include expenditures under OTAs, and therefore such expenditures must be included on the USAspending.gov website. The Department of the Treasury must ensure that data relating to OTAs are automatically transmitted to the website and a centralized view of this data is available on the website. Treasury must also annually post on the USAspending.gov website a report that includes (1) the total amount of federal spending on federal awards for which data has not been posted on the website, and (2) the reason why such spending data was not posted. For 10 years after enactment, the Office of Inspector General of specified federal agencies must periodically submit to Congress and make publicly available a report assessing the agency's spending data and use of data standards.
HR 3270, the Air Traffic Control Workforce Development Act of 2025, aims to strengthen the pipeline of air traffic controllers by improving training programs and retention. It provides $20 million annually (2026-2031) for colleges to develop specialized curricula and equipment through the Enhanced-Collegiate Training Initiative program, allowing graduates to be hired noncompetitively as controllers. The bill also establishes a committee to modernize training curricula and the Air Traffic Skills Assessment exam, while creating retention bonuses for certified controllers and mental health training for medical examiners. These changes directly affect colleges offering air traffic control programs, prospective controllers, and current FAA air traffic controllers.
HR 3588, the Real Estate Reciprocity Act, imposes a 50% tax on foreign individuals or entities purchasing U.S. real estate from countries that restrict U.S. citizens from owning property there. It requires the State Department to annually report such countries to the Treasury, which then identifies "disqualified persons" (foreign citizens/entities from those countries) subject to the tax. Key mechanisms include mandatory transaction reporting by title companies or attorneys, an affidavit requirement to verify eligibility, and exclusions for diplomats, asylum seekers, and publicly traded corporations. The tax applies to acquisitions starting in the taxable year after enactment, directly affecting foreign buyers from designated countries. The bill’s title is misleading, as it creates a unilateral tax based on foreign restrictions, not mutual reciprocity.
The Black Farmers and Socially Disadvantaged Farmers Increased Market Share Act creates a new grant program to support food hubs that increase market access for socially disadvantaged farmers and ranchers. The program provides competitive grants for food hubs to develop infrastructure, equipment, and marketing services, with priority given to projects benefiting underserved communities. The bill also establishes a 25% tax credit for businesses that purchase agricultural products from these food hubs and requires USDA to prioritize purchasing from socially disadvantaged farmers in domestic food assistance programs. These provisions aim to address historical barriers to market access for socially disadvantaged farmers by supporting their participation in food distribution systems.
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.
This bill would allow national parks to add a surcharge to entrance fees for international visitors (defined as tourists on certain nonimmigrant visas). Park managers could set the fee amount to maximize revenue while maintaining visitation levels, with proceeds staying with the specific park for maintenance, visitor services, and staffing. Exceptions include no surcharge at the Washington Monument and for certain International Peace Parks managed under international agreements. A similar surcharge would apply to international visitors purchasing park passes, with those funds directed to a national restoration fund instead of local parks.
