counted for as one fund for the same time period as origi-
nally enacted. 
SEC. 503. (a) None of the funds provided by this Act, 
provided by previous appropriations Acts to the compo-
nents in or transferred to the Department of Homeland 
Security that remain available for obligation or expendi-
ture in fiscal year 2026, or provided from any accounts 
in the Treasury of the United States derived by the collec-
tion of fees available to the components funded by this 
Act, shall be available for obligation or expenditure 
through a reprogramming of funds that— 
(1) creates or eliminates a program, project, or 
activity, or increases funds for any program, project, 
or activity for which funds have been denied or re-
stricted by the Congress; 
(2) contracts out any function or activity pres-
ently performed by Federal employees or any new 
function or activity proposed to be performed by 
Federal employees in the President’s budget pro-
posal for fiscal year 2026 for the Department of 
Homeland Security; 
(3) augments funding for existing programs, 
projects, or activities in excess of $5,000,000 or 10 
percent, whichever is less; 
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(4) reduces funding for any program, project, 
or activity, or numbers of personnel, by 10 percent 
or more; or 
(5) results from any general savings from a re-
duction in personnel that would result in a change 
in funding levels for programs, projects, or activities 
as approved by the Congress. 
(b) Subsection (a) shall not apply if the Committees 
on Appropriations of the House of Representatives and the 
Senate are notified at least 30 days in advance of such 
reprogramming. 
(c) Up to 2.5 percent of any appropriation made 
available for the current fiscal year for the Department 
of Homeland Security by this Act or provided by previous 
appropriations Acts may be transferred between such ap-
propriations if the Committees on Appropriations of the 
House of Representatives and the Senate are notified at 
least 30 days in advance of such transfer, but no such 
appropriation, except as otherwise specifically provided, 
shall be increased by more than 5 percent by such trans-
fer. 
(d) Notwithstanding subsections (a), (b), and (c), no 
funds shall be reprogrammed within or transferred be-
tween appropriations— 
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(1) based upon an initial notification provided 
after June 15, except in extraordinary circumstances 
that imminently threaten the safety of human life or 
the protection of property; 
(2) to increase or decrease funding for grant 
programs; or 
(3) to create a program, project, or activity 
pursuant to subsection (a)(1), including any new 
function or requirement within any program, project, 
or activity, not approved by Congress in the consid-
eration of the enactment of this Act. 
(e) The notification thresholds and procedures set 
forth in subsections (a), (b), (c), and (d) shall apply to 
any use of deobligated balances of funds provided in pre-
vious Department of Homeland Security Appropriations 
Acts that remain available for obligation in the current 
year. 
(f) Notwithstanding subsection (c), the Secretary of 
Homeland Security may transfer to the fund established 
by 8 U.S.C. 1101 note, up to $20,000,000 from appro-
priations available to the Department of Homeland Secu-
rity: Provided, That the Secretary shall notify the Com-
mittees on Appropriations of the House of Representatives 
and the Senate at least 5 days in advance of such transfer. 
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SEC. 504. (a) Section 504 of the Department of 
Homeland Security Appropriations Act, 2017 (division F 
of Public Law 115–31), related to the operations of a 
working capital fund, shall apply with respect to funds 
made available in this Act in the same manner as such 
section applied to funds made available in that Act. 
(b) Funds from such working capital fund may be 
obligated and expended in anticipation of reimbursements 
from components of the Department of Homeland Secu-
rity. 
SEC. 505. (a) Except as otherwise specifically pro-
vided by law, not to exceed 50 percent of unobligated bal-
ances remaining available at the end of fiscal year 2026, 
as recorded in the financial records at the time of a re-
programming notification, but not later than June 15, 
2027, from appropriations for ‘‘Operations and Support’’ 
for fiscal year 2026 in this Act shall remain available 
through September 30, 2027, in the account and for the 
purposes for which the appropriations were provided. 
(b) Prior to the obligation of such funds, a notifica-
tion shall be submitted to the Committees on Appropria-
tions of the House of Representatives and the Senate in 
accordance with section 503 of this Act. 
SEC. 506. (a) Funds made available by this Act for 
intelligence activities are deemed to be specifically author-
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ized by the Congress for purposes of section 504 of the 
National Security Act of 1947 (50 U.S.C. 414) during fis-
cal year 2026 until the enactment of an Act authorizing 
intelligence activities for fiscal year 2026. 
(b) Amounts described in subsection (a) made avail-
able for ‘‘Intelligence, Analysis, and Situational Aware-
ness—Operations and Support’’ that exceed the amounts 
in such authorization for such account shall be transferred 
to and merged with amounts made available under the 
heading ‘‘Management Directorate—Operations and Sup-
port’’. 
(c) Prior to the obligation of any funds transferred 
under subsection (b), the Undersecretary for Management 
shall brief the Committees on Appropriations of the House 
of Representatives and the Senate on a plan for the use 
of such funds. 
SEC. 507. (a) The Secretary of Homeland Security, 
or the designee of the Secretary, shall notify the Commit-
tees on Appropriations of the House of Representatives 
and the Senate at least 3 full business days in advance 
of— 
(1) making or awarding a grant allocation or 
grant in excess of $1,000,000; 
(2) making or awarding a contract, other trans-
action agreement, or task or delivery order on a 
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