660
BUREAU OF THE FISCAL SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of operations of the Bureau 
of the Fiscal Service, $391,109,000; of which not to ex-
ceed $8,000,000, to remain available until September 30, 
2028, is for information systems modernization initiatives; 
and of which $5,000 shall be available for official reception 
and representation expenses. 
In addition, $242,000, to be derived from the Oil 
Spill Liability Trust Fund to reimburse administrative 
and personnel expenses for financial management of the 
Fund, as authorized by section 1012 of Public Law 101–
380. 
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU 
SALARIES AND EXPENSES 
For necessary expenses of carrying out section 1111 
of the Homeland Security Act of 2002, including hire of 
passenger motor vehicles, $157,795,000; of which not to 
exceed $6,000 shall be available for official reception and 
representation expenses; and of which not to exceed 
$50,000 shall be available for cooperative research and de-
velopment programs for laboratory services; and provision 
of laboratory assistance to State and local agencies with 
or without reimbursement: Provided, That of the amount 
appropriated under this heading, $5,000,000 shall be for
661
the costs of accelerating the processing of formula and 
label applications: Provided further, That of the amount 
appropriated under this heading, $5,000,000, to remain 
available until September 30, 2028, shall be for the costs 
associated with enforcement of and education regarding 
the trade practice provisions of the Federal Alcohol Ad-
ministration Act (27 U.S.C. 201 et seq.). 
UNITED STATES MINT 
UNITED STATES MINT PUBLIC ENTERPRISE FUND 
Pursuant to section 5136 of title 31, United States 
Code, the United States Mint is provided funding through 
the United States Mint Public Enterprise Fund for costs 
associated with the production of circulating coins, numis-
matic coins, and protective services, including both oper-
ating expenses and capital investments: Provided, That 
the aggregate amount of new liabilities and obligations in-
curred during fiscal year 2026 under such section 5136 
for circulating coinage and protective service capital in-
vestments of the United States Mint shall not exceed 
$50,000,000. 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS 
FUND 
To carry out the Riegle Community Development and 
Regulatory Improvement Act of 1994 (subtitle A of title 
I of Public Law 103–325), including services authorized
662
by section 3109 of title 5, United States Code, but at rates 
for individuals not to exceed the per diem rate equivalent 
to the rate for EX–III, $324,000,000. Of the amount ap-
propriated under this heading—
(1) not less than $188,000,000, notwith-
standing section 108(e) of Public Law 103–325 (12 
U.S.C. 4707(e)) with regard to Small and/or Emerg-
ing Community Development Financial Institutions 
Assistance awards, is available until September 30, 
2027, for financial assistance and technical assist-
ance under subparagraphs (A) and (B) of section 
108(a)(1), respectively, of Public Law 103–325 (12 
U.S.C. 4707(a)(1)(A) and (B)), of which up to 
$1,600,000 may be available for training and out-
reach under section 109 of Public Law 103–325 (12 
U.S.C. 4708), of which up to $3,153,750 may be 
used for the cost of direct loans, of which up to 
$10,000,000, notwithstanding subsection (d) of sec-
tion 108 of Public Law 103–325 (12 U.S.C. 
4707(d)), may be available to provide financial as-
sistance, technical assistance, training, and outreach 
to community development financial institutions to 
expand investments that benefit individuals with dis-
abilities, and of which up to $2,000,000 shall be for 
the Economic Mobility Corps to be operated in con-
663
junction with the Corporation for National and 
Community Service, pursuant to 42 U.S.C. 12571: 
Provided, That the cost of direct and guaranteed 
loans, including the cost of modifying such loans, 
shall be as defined in section 502 of the Congres-
sional Budget Act of 1974: Provided further, That 
these funds are available to subsidize gross obliga-
tions for the principal amount of direct loans not to 
exceed $25,000,000: Provided further, That of the 
funds provided under this paragraph, excluding 
those made to community development financial in-
stitutions to expand investments that benefit individ-
uals with disabilities and those made to community 
development financial institutions that serve popu-
lations living in persistent poverty counties, the 
CDFI Fund shall prioritize Financial Assistance 
awards to organizations that invest and lend in high-
poverty areas: Provided further, That for purposes of 
this section, the term ‘‘high-poverty area’’ means 
any census tract with a poverty rate of at least 20 
percent as measured by the 2016–2020 5-year data 
series available from the American Community Sur-
vey of the Bureau of the Census for all States and 
Puerto Rico or with a poverty rate of at least 20 
percent as measured by the 2020 Island areas De-
664
cennial Census data for any territory or possession 
of the United States; 
(2) not less than $28,000,000, notwithstanding 
section 108(e) of Public Law 103–325 (12 U.S.C. 
4707(e)), is available until September 30, 2027, for 
financial assistance, technical assistance, training, 
and outreach programs designed to benefit Native 
American, Native Hawaiian, and Alaska Native com-
munities and provided primarily through qualified 
community development lender organizations with 
experience and expertise in community development 
banking and lending in Indian country, Native 
American organizations, Tribes and Tribal organiza-
tions, and other suitable providers; 
(3) not less than $40,000,000 is available until 
September 30, 2027, for the Bank Enterprise Award 
program; 
(4) not less than $24,000,000, notwithstanding 
subsections (d) and (e) of section 108 of Public Law 
103–325 (12 U.S.C. 4707(d) and (e)), is available 
until September 30, 2027, for a Healthy Food Fi-
nancing Initiative to provide financial assistance, 
technical assistance, training, and outreach to com-
munity development financial institutions for the 
purpose of offering affordable financing and tech-
665
nical assistance to expand the availability of healthy 
food options in distressed communities; 
(5) not less than $9,000,000 is available until 
September 30, 2027, to provide grants for loan loss 
reserve funds and to provide technical assistance for 
small dollar loan programs under section 122 of 
Public Law 103–325 (12 U.S.C. 4719): Provided, 
That sections 108(d) and 122(b)(2) of such Public 
Law shall not apply to the provision of such grants 
and technical assistance; 
(6) not less than $35,000,000 is available for 
administrative expenses, including administration of 
CDFI Fund programs and the New Markets Tax 
Credit Program, of which not less than $1,000,000 
is for the development of tools to better assess and 
inform CDFI investment performance and CDFI 
program impacts, and up to $300,000 is for admin-
istrative expenses to carry out the direct loan pro-
gram; and 
(7) during fiscal year 2026, none of the funds 
available under this heading are available for the 
cost, as defined in section 502 of the Congressional 
Budget Act of 1974, of commitments to guarantee 
bonds and notes under section 114A of the Riegle 
Community Development and Regulatory Improve-
666
ment Act of 1994 (12 U.S.C. 4713a): Provided, 
That commitments to guarantee bonds and notes 
under 
such 
section 
114A 
shall 
not 
exceed 
$500,000,000: Provided further, That such section 
114A shall remain in effect until December 31, 
2027: Provided further, That of the funds awarded 
under this heading, except those provided for the 
Economic Mobility Corps, not less than 10 percent 
shall be used for awards that support investments 
that serve populations living in persistent poverty 
counties: Provided further, That for the purposes of 
this paragraph and paragraph (1), the term ‘‘per-
sistent poverty counties’’ means any county, includ-
ing county equivalent areas in Puerto Rico, that has 
had 20 percent or more of its population living in 
poverty over the past 30 years, as measured by the 
1990 and 2000 decennial censuses and the 2016–
2020 5-year data series available from the American 
Community Survey of the Bureau of the Census or 
any other territory or possession of the United 
States that has had 20 percent or more of its popu-
lation living in poverty over the past 30 years, as 
measured by the 1990, 2000, 2010 and 2020 Island 
Areas Decennial Censuses, or equivalent data, of the 
Bureau of the Census.
667
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For necessary expenses of the Internal Revenue Serv-
ice to provide taxpayer services, including pre-filing assist-
ance and education, filing and account services, taxpayer 
advocacy services, and other services as authorized by 5 
U.S.C. 3109, at such rates as may be determined by the 
Commissioner, $3,036,606,000: Provided, That not to ex-
ceed $186,000,000 of the amounts provided under this 
heading shall remain available until September 30, 2027, 
of which not less than $12,000,000 shall be for the Tax 
Counseling for the Elderly Program; not less than 
$28,000,000 shall be available for low-income taxpayer 
clinic grants, including grants to individual clinics of up 
to $200,000; and not less than $46,000,000 shall be avail-
able for the Community Volunteer Income Tax Assistance 
Matching Grants Program for tax return preparation as-
sistance: 
Provided 
further, 
That 
not 
less 
than 
$271,200,000 of the amounts provided under this heading 
shall be available for operating expenses of the Taxpayer 
Advocate Service, of which not less than $7,000,000 shall 
be for identity theft and refund fraud casework. 
ENFORCEMENT 
For necessary expenses for tax enforcement activities 
of the Internal Revenue Service to determine and collect
668
owed taxes, to provide legal and litigation support, to con-
duct criminal investigations, to enforce criminal statutes 
related to violations of internal revenue laws and other fi-
nancial crimes, to purchase and hire passenger motor vehi-
cles (31 U.S.C. 1343(b)), and to provide other services 
as authorized by 5 U.S.C. 3109, at such rates as may be 
determined by the Commissioner, $4,999,000,000; of 
which not to exceed $250,000,000 shall remain available 
until September 30, 2027; of which not less than 
$60,257,000 shall be for the Interagency Crime and Drug 
Enforcement program; and of which not to exceed 
$35,000,000 shall be for investigative technology for the 
Criminal Investigation Division: Provided, That the 
amount made available for investigative technology for the 
Criminal Investigation Division shall be in addition to 
amounts made available for the Criminal Investigation Di-
vision under the ‘‘Technology and Operations Support’’ 
heading. 
TECHNOLOGY AND OPERATIONS SUPPORT 
For necessary expenses to operate the Internal Rev-
enue Service to support taxpayer services and enforcement 
programs, including rent payments; facilities services; 
printing; postage; physical security; headquarters and 
other IRS-wide administration activities; research and sta-
tistics of income; telecommunications; information tech-
669
nology development, enhancement, operations, mainte-
nance and security; the hire of passenger motor vehicles 
(31 U.S.C. 1343(b)); the operations of the Internal Rev-
enue Service Oversight Board; and other services as au-
thorized by 5 U.S.C. 3109, at such rates as may be deter-
mined by the Commissioner; $3,159,759,000, of which not 
to exceed $275,000,000 shall remain available until Sep-
tember 30, 2027; of which not to exceed $10,000,000 shall 
remain available until expended for acquisition of equip-
ment and construction, repair and renovation of facilities; 
of which not to exceed $1,000,000 shall remain available 
until September 30, 2028, for research; and of which not 
to exceed $20,000 shall be for official reception and rep-
resentation expenses: Provided, That not later than 30 
days after the end of each quarter, the Internal Revenue 
Service shall submit a report to the Committees on Appro-
priations of the House of Representatives and the Senate, 
the Treasury Inspector General for Tax Administration, 
and the Comptroller General of the United States detail-
ing each major investment in the Internal Revenue Serv-
ice’s information technology portfolio, including projection 
management dashboard; short, plain language summaries 
describing the investment’s planned total expenditures, de-
velopment start and end dates, schedule of deliverables be-
tween the start and end dates, scope, and results; the ac-
670
tual deliverables, expenditures, and results from the prior 
quarter; the estimated deliverables, expenditures, and re-
sults for the upcoming quarter; risks and mitigation strat-
egies associated with ongoing work; reasons for any cost 
or schedule variances and any planned cost, schedule, and 
scope as a consequence; and the cumulative and annual 
costs since the start date, estimated total and annual oper-
ation and maintenance costs, and an explanation of how 
the investment fulfills the Internal Revenue Service’s in-
formation technology objectives and goals: Provided fur-
ther, That the Internal Revenue Service shall include, in 
its budget justification for fiscal year 2027, a summary 
of cost and schedule performance information for its major 
information technology systems. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 101. Not to exceed 5 percent of any funds made 
available to the Internal Revenue Service in this Act or 
any other provision of law may be transferred to any other 
Internal Revenue Service appropriation upon the advance 
approval of the Committees on Appropriations of the 
House of Representatives and the Senate. 
SEC. 102. The Internal Revenue Service shall main-
tain an employee training program, which shall include the
671
following topics: taxpayers’ rights, dealing courteously 
with taxpayers, cross-cultural relations, ethics, and the im-
partial application of tax law. 
SEC. 103. The Internal Revenue Service shall insti-
tute and enforce policies and procedures that will safe-
guard the confidentiality of taxpayer information and pro-
tect taxpayers against identity theft. 
SEC. 104. Funds made available by this or any other 
Act to the Internal Revenue Service shall be available for 
improved facilities and increased staffing to provide suffi-
cient and effective 1–800 help line service for taxpayers. 
The Commissioner shall continue to make improvements 
to the Internal Revenue Service 1–800 help line service 
a priority and allocate resources necessary to enhance the 
response time to taxpayer communications, particularly 
with regard to victims of tax-related crimes. 
SEC. 105. The Internal Revenue Service shall issue 
a notice of confirmation of any address change relating 
to an employer making employment tax payments, and 
such notice shall be sent to both the employer’s former 
and new address and an officer or employee of the Internal 
Revenue Service shall give special consideration to an 
offer-in-compromise from a taxpayer who has been the vic-
tim of fraud by a third party payroll tax preparer.
672
SEC. 106. None of the funds made available under 
this Act may be used by the Internal Revenue Service to 
target citizens of the United States for exercising any 
right guaranteed under the First Amendment to the Con-
stitution of the United States. 
SEC. 107. None of the funds made available in this 
Act may be used by the Internal Revenue Service to target 
groups for regulatory scrutiny based on their ideological 
beliefs. 
SEC. 108. None of funds made available by this Act 
to the Internal Revenue Service shall be obligated or ex-
pended on conferences that do not adhere to the proce-
dures, verification processes, documentation requirements, 
and policies issued by the Chief Financial Officer, Human 
Capital Office, and Agency-Wide Shared Services as a re-
sult of the recommendations in the report published on 
May 31, 2013, by the Treasury Inspector General for Tax 
Administration entitled ‘‘Review of the August 2010 Small 
Business/Self-Employed Division’s Conference in Ana-
heim, California’’ (Reference Number 2013–10–037). 
SEC. 109. None of the funds made available in this 
Act to the Internal Revenue Service may be obligated or 
expended—
(1) to make a payment to any employee under 
a bonus, award, or recognition program; or
673
(2) under any hiring or personnel selection 
process with respect to re-hiring a former employee; 
unless such program or process takes into account the 
conduct and Federal tax compliance of such employee or 
former employee. 
SEC. 110. None of the funds made available by this 
Act may be used in contravention of section 6103 of the 
Internal Revenue Code of 1986 (relating to confidentiality 
and disclosure of returns and return information). 
SEC. 111. The Secretary of the Treasury (or the Sec-
retary’s delegate) may use the funds made available in this 
Act, subject to such policies as the Secretary (or the Sec-
retary’s delegate) may establish, to utilize direct hire au-
thority to recruit and appoint qualified applicants, without 
regard to any notice or preference requirements, directly 
to positions in the competitive service to process back-
logged tax returns and return information. 
SEC. 112. Notwithstanding section 1344 of title 31, 
United States Code, funds appropriated to the Internal 
Revenue Service in this Act may be used to provide pas-
senger carrier transportation and protection between the 
Commissioner of Internal Revenue’s residence and place 
of employment.
674
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE 
TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 113. Appropriations to the Department of the 
Treasury in this Act shall be available for uniforms or al-
lowances therefor, as authorized by law (5 U.S.C. 5901), 
including maintenance, repairs, and cleaning; purchase of 
insurance for official motor vehicles operated in foreign 
countries; purchase of motor vehicles without regard to the 
general purchase price limitations for vehicles purchased 
and used overseas for the current fiscal year; entering into 
contracts with the Department of State for the furnishing 
of health and medical services to employees and their de-
pendents serving in foreign countries; and services author-
ized by 5 U.S.C. 3109. 
SEC. 114. Not to exceed 2 percent of any appropria-
tions in this title made available under the headings ‘‘De-
partmental Offices—Salaries and Expenses’’, ‘‘Office of 
Inspector General’’, ‘‘Financial Crimes Enforcement Net-
work’’, ‘‘Bureau of the Fiscal Service’’, and ‘‘Alcohol and 
Tobacco Tax and Trade Bureau’’ may be transferred be-
tween such appropriations upon the advance approval of 
the Committees on Appropriations of the House of Rep-
resentatives and the Senate: Provided, That no transfer
675
under this section may increase or decrease any such ap-
propriation by more than 2 percent. 
SEC. 115. Not to exceed 2 percent of any appropria-
tion made available in this Act to the Internal Revenue 
Service may be transferred to the Treasury Inspector Gen-
eral for Tax Administration’s appropriation upon the ad-
vance approval of the Committees on Appropriations of 
the House of Representatives and the Senate: Provided, 
That no transfer may increase or decrease any such appro-
priation by more than 2 percent. 
SEC. 116. None of the funds appropriated in this Act 
or otherwise available to the Department of the Treasury 
or the Bureau of Engraving and Printing may be used 
to redesign the $1 Federal Reserve note. 
SEC. 117. The Secretary of the Treasury may trans-
fer funds from the ‘‘Bureau of the Fiscal Service—Sala-
ries and Expenses’’ to the Debt Collection Fund as nec-
essary to cover the costs of debt collection: Provided, That 
such amounts shall be reimbursed to such salaries and ex-
penses account from debt collections received in the Debt 
Collection Fund. 
SEC. 118. None of the funds appropriated or other-
wise made available by this or any other Act may be used 
by the United States Mint to construct or operate any mu-
seum without the explicit approval of the Committees on
676
Appropriations of the House of Representatives and the 
Senate, the House Committee on Financial Services, and 
the Senate Committee on Banking, Housing, and Urban 
Affairs. 
SEC. 119. None of the funds appropriated or other-
wise made available by this or any other Act or source 
to the Department of the Treasury, the Bureau of Engrav-
ing and Printing, and the United States Mint, individually 
or collectively, may be used to consolidate any or all func-
tions of the Bureau of Engraving and Printing and the 
United States Mint without the explicit approval of the 
House Committee on Financial Services; the Senate Com-
mittee on Banking, Housing, and Urban Affairs; and the 
Committees on Appropriations of the House of Represent-
atives and the Senate. 
SEC. 120. Funds appropriated by this Act, or made 
available by the transfer of funds in this Act, for the De-
partment of the Treasury’s intelligence or intelligence re-
lated activities are deemed to be specifically authorized by 
the Congress for purposes of section 504 of the National 
Security Act of 1947 (50 U.S.C. 414) during fiscal year 
2026 until the enactment of the Intelligence Authorization 
Act for Fiscal Year 2026. 
SEC. 121. Not to exceed $5,000 shall be made avail-
able from the Bureau of Engraving and Printing’s Indus-
677
trial Revolving Fund for necessary official reception and 
representation expenses. 
SEC. 122. The Secretary of the Treasury shall submit 
a Capital Investment Plan to the Committees on Appro-
priations of the House of Representatives and the Senate 
not later than 30 days following the submission of the an-
nual budget submitted by the President: Provided, That 
such Capital Investment Plan shall include capital invest-
ment spending from all accounts within the Department 
of the Treasury, including but not limited to the Depart-
ment-wide Systems and Capital Investment Programs ac-
count, Treasury Franchise Fund account, and the Treas-
ury Forfeiture Fund account: Provided further, That such 
Capital Investment Plan shall include expenditures occur-
ring in previous fiscal years for each capital investment 
project that has not been fully completed. 
SEC. 123. During fiscal year 2026—
(1) none of the funds made available in this or 
any other Act may be used by the Department of 
the Treasury, including the Internal Revenue Serv-
ice, to issue, revise, or finalize any regulation, rev-
enue ruling, or other guidance not limited to a par-
ticular taxpayer relating to the standard which is 
used to determine whether an organization is oper-
ated exclusively for the promotion of social welfare
678
for purposes of section 501(c)(4) of the Internal 
Revenue Code of 1986 (including the proposed regu-
lations published at 78 Fed. Reg. 71535 (November 
29, 2013)); and 
(2) the standard and definitions as in effect on 
January 1, 2010, which are used to make such de-
terminations shall apply after the date of the enact-
ment of this Act for purposes of determining status 
under section 501(c)(4) of such Code of organiza-
tions created on, before, or after such date. 
SEC. 124. Within 45 days after the date of enactment 
of this Act, the Secretary of the Treasury shall submit 
an itemized report to the Committees on Appropriations 
of the House of Representatives and the Senate on the 
amount of total funds charged to each office by the Fran-
chise Fund including the amount charged for each service 
provided by the Franchise Fund to each office, a detailed 
description of the services, a detailed explanation of how 
each charge for each service is calculated, and a descrip-
tion of the role customers have in governing in the Fran-
chise Fund. 
SEC. 125. (a) Not later than 60 days after the end 
of each quarter, the Office of Financial Research shall 
submit reports on their activities to the Committees on 
Appropriations of the House of Representatives and the
679
Senate, the Committee on Financial Services of the House 
of Representatives, and the Senate Committee on Bank-
ing, Housing, and Urban Affairs. 
(b) The reports required under subsection (a) shall 
include—
(1) the obligations made during the previous 
quarter by object class, office, and activity; 
(2) the estimated obligations for the remainder 
of the fiscal year by object class, office, and activity; 
(3) the number of full-time equivalents within 
each office during the previous quarter; 
(4) the estimated number of full-time equiva-
lents within each office for the remainder of the fis-
cal year; and 
(5) actions taken to achieve the goals, objec-
tives, and performance measures of each office. 
(c) At the request of any such Committees specified 
in subsection (a), the Office of Financial Research shall 
make officials available to testify on the contents of the 
reports required under subsection (a). 
SEC. 126. Not to exceed 5 percent of any appropria-
tion made available in this Act for the Department of the 
Treasury may be transferred to the Department’s infor-
mation technology system modernization and working cap-
ital fund (IT WCF), as authorized by section 1077(b)(1)
680
of title X of division A of the National Defense Authoriza-
tion Act for Fiscal Year 2018 (Public Law 115–91), for 
the purposes specified in section 1077(b)(3) of such Act, 
upon the prior approval of the Committees on Appropria-
tions of the House of Representatives and the Senate: Pro-
vided, That amounts transferred to the IT WCF under 
this section shall remain available for obligation through 
September 30, 2029. 
SEC. 127. Amounts made available under section 
601(f)(3) of the Social Security Act (42 U.S.C. 801(f)(3)) 
shall be available for any necessary expenses of the De-
partment of the Treasury Office of Inspector General with 
respect to section 601 of that Act, subtitle A of title V 
of division N of the Consolidated Appropriations Act, 
2021, and section 3201 of the American Rescue Plan Act 
of 2021, in addition to amounts otherwise available for 
such purposes. 
SEC. 128. The Secretary of the Treasury is directed 
to issue a report to Committees on Appropriations of the 
House of Representatives and the Senate, the House Com-
mittee on Financial Services, and the Senate Committee 
on Banking, Housing, and Urban Affairs not later than 
90 days after the date of the enactment of this Act on 
the authorities used to establish the Strategic Bitcoin Re-
serve and U.S. Digital Asset Stockpile, the impact the re-
681
serve and/or stockpile has on the Treasury Forfeiture 
Fund (TFF) including specific impacts on funding for law 
enforcement and compensation for victims of crime, a de-
scription of how Bitcoin and digital assets would appear 
on the Federal government’s balance sheet including on 
TFF monthly reports, and all third party contractors re-
sponsible for the custody of the assets. 
SEC. 129. Not later than 20 days after the date of 
the enactment of this Act, and not later than 20 days after 
the end of the month thereafter, the Secretary of the 
Treasury shall submit to the Committees on Appropria-
tions of the House of Representatives and the Senate a 
report on the Treasury Forfeiture Fund. 
This title may be cited as the ‘‘Department of the 
Treasury Appropriations Act, 2026’’.
683
REIMBURSABLE EXPENSES 
For the reimbursable expenses of the Executive Resi-
dence at the White House, such sums as may be nec-
essary: Provided, That all reimbursable operating expenses 
of the Executive Residence shall be made in accordance 
with the provisions of this paragraph: Provided further, 
That, notwithstanding any other provision of law, such 
amount for reimbursable operating expenses shall be the 
exclusive authority of the Executive Residence to incur ob-
ligations and to receive offsetting collections, for such ex-
penses: Provided further, That the Executive Residence 
shall require each person sponsoring a reimbursable polit-
ical event to pay in advance an amount equal to the esti-
mated cost of the event, and all such advance payments 
shall be credited to this account and remain available until 
expended: Provided further, That the Executive Residence 
shall require the national committee of the political party 
of the President to maintain on deposit $25,000, to be 
separately accounted for and available for expenses relat-
ing to reimbursable political events sponsored by such 
committee during such fiscal year: Provided further, That 
the Executive Residence shall ensure that a written notice 
of any amount owed for a reimbursable operating expense 
under this paragraph is submitted to the person owing 
such amount within 60 days after such expense is in-
684
curred, and that such amount is collected within 30 days 
after the submission of such notice: Provided further, That 
the Executive Residence shall charge interest and assess 
penalties and other charges on any such amount that is 
not reimbursed within such 30 days, in accordance with 
the interest and penalty provisions applicable to an out-
standing debt on a United States Government claim under 
31 U.S.C. 3717: Provided further, That each such amount 
that is reimbursed, and any accompanying interest and 
charges, shall be deposited in the Treasury as miscella-
neous receipts: Provided further, That the Executive Resi-
dence shall prepare and submit to the Committees on Ap-
propriations of the House of Representatives and the Sen-
ate, by not later than 90 days after the end of the fiscal 
year covered by this Act, a report setting forth the reim-
bursable operating expenses of the Executive Residence 
during the preceding fiscal year, including the total 
amount of such expenses, the amount of such total that 
consists of reimbursable official and ceremonial events, the 
amount of such total that consists of reimbursable political 
events, and the portion of each such amount that has been 
reimbursed as of the date of the report: Provided further, 
That the Executive Residence shall maintain a system for 
the tracking of expenses related to reimbursable events 
within the Executive Residence that includes a standard
685
for the classification of any such expense as political or 
nonpolitical: Provided further, That no provision of this 
paragraph may be construed to exempt the Executive Res-
idence from any other applicable requirement of sub-
chapter I or II of chapter 37 of title 31, United States 
Code. 
WHITE HOUSE REPAIR AND RESTORATION 
For the repair, alteration, and improvement of the 
Executive Residence at the White House pursuant to 3 
U.S.C. 105(d), $2,475,000, to remain available until ex-
pended, for required maintenance, resolution of safety and 
health issues, and continued preventative maintenance. 
COUNCIL OF ECONOMIC ADVISERS 
SALARIES AND EXPENSES 
For necessary expenses of the Council of Economic 
Advisers in carrying out its functions under the Employ-
ment Act of 1946 (15 U.S.C. 1021 et seq.), $4,854,000. 
NATIONAL SECURITY COUNCIL AND HOMELAND 
SECURITY COUNCIL 
SALARIES AND EXPENSES 
For necessary expenses of the National Security 
Council and the Homeland Security Council, including 
services as authorized by 5 U.S.C. 3109, $19,000,000, of 
which not to exceed $10,000 shall be available for official 
reception and representation expenses.
686
OFFICE OF ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses of the Office of Administra-
tion, including services as authorized by 5 U.S.C. 3109 
and 3 U.S.C. 107, and hire of passenger motor vehicles, 
$114,308,000, of which not to exceed $12,800,000 shall 
remain available until expended for continued moderniza-
tion of information resources within the Executive Office 
of the President. 
In addition, $10,000,000, to remain available until 
expended, for security and continuity of operations im-
provements for the Executive Office of the President, in 
addition to other amounts otherwise available for such 
purposes. 
OFFICE OF MANAGEMENT AND BUDGET 
SALARIES AND EXPENSES 
For necessary expenses of the Office of Management 
and Budget, including hire of passenger motor vehicles 
and services as authorized by 5 U.S.C. 3109, to carry out 
the provisions of chapter 35 of title 44, United States 
Code, and to prepare and submit the budget of the United 
States Government, in accordance with section 1105(a) of 
title 31, United States Code, $129,000,000, of which not 
to exceed $3,000 shall be available for official representa-
tion expenses: Provided, That none of the funds appro-
687
priated in this Act for the Office of Management and 
Budget may be used for the purpose of reviewing any agri-
cultural marketing orders or any activities or regulations 
under the provisions of the Agricultural Marketing Agree-
ment Act of 1937 (7 U.S.C. 601 et seq.): Provided further, 
That none of the funds made available for the Office of 
Management and Budget by this Act may be expended for 
the altering of the transcript of actual testimony of wit-
nesses, except for testimony of officials of the Office of 
Management and Budget, before the Committees on Ap-
propriations or their subcommittees: Provided further, 
That none of the funds made available for the Office of 
Management and Budget by this Act may be expended for 
the altering of the annual work plan developed by the 
Corps of Engineers for submission to the Committees on 
Appropriations: Provided further, That none of the funds 
provided in this or prior Acts shall be used, directly or 
indirectly, by the Office of Management and Budget, for 
evaluating or determining if water resource project or 
study reports submitted by the Chief of Engineers acting 
through the Secretary of the Army are in compliance with 
all applicable laws, regulations, and requirements relevant 
to the Civil Works water resource planning process: Pro-
vided further, That the Office of Management and Budget 
shall have not more than 60 days in which to perform
688
budgetary policy reviews of water resource matters on 
which the Chief of Engineers has reported: Provided fur-
ther, That the Director of the Office of Management and 
Budget shall notify the appropriate authorizing and ap-
propriating committees when the 60-day review is initi-
ated: Provided further, That if water resource reports have 
not been transmitted to the appropriate authorizing and 
appropriating committees within 15 days after the end of 
the Office of Management and Budget review period based 
on the notification from the Director, Congress shall as-
sume Office of Management and Budget concurrence with 
the report and act accordingly: Provided further, That no 
later than 14 days after the submission of the budget of 
the United States Government for fiscal year 2027, the 
Director of the Office of Management and Budget shall 
make publicly available on a website a tabular list for each 
agency that submits budget justification materials (as de-
fined in section 3 of the Federal Funding Accountability 
and Transparency Act of 2006) that shall include, at min-
imum, the name of the agency, the date on which the 
budget justification materials of the agency were sub-
mitted to Congress, and a uniform resource locator where 
the budget justification materials are published on the 
website of the agency.
689
OFFICE OF THE NATIONAL CYBER DIRECTOR 
SALARIES AND EXPENSES 
For necessary expenses of the Office of the National 
Cyber Director, as authorized by section 1752 of the Wil-
liam M. (Mac) Thornberry National Defense Authoriza-
tion Act for Fiscal Year 2021 (Public Law 116–283), 
$20,000,000, of which not to exceed $5,000 shall be avail-
able for official reception and representation expenses. 
OFFICE OF NATIONAL DRUG CONTROL POLICY 
SALARIES AND EXPENSES 
For necessary expenses of the Office of National 
Drug Control Policy; for research activities pursuant to 
the Office of National Drug Control Policy Reauthoriza-
tion Act of 1998, as amended; not to exceed $10,000 for 
official reception and representation expenses; and for par-
ticipation in joint projects or in the provision of services 
on matters of mutual interest with nonprofit, research, or 
public organizations or agencies, with or without reim-
bursement, $21,785,000: Provided, That the Office is au-
thorized to accept, hold, administer, and utilize gifts, both 
real and personal, public and private, without fiscal year 
limitation, for the purpose of aiding or facilitating the 
work of the Office.
690
FEDERAL DRUG CONTROL PROGRAMS 
HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM 
(INCLUDING TRANSFERS OF FUNDS) 
For necessary expenses of the Office of National 
Drug Control Policy’s High Intensity Drug Trafficking 
Areas Program, $298,579,000, to remain available until 
September 30, 2027, for drug control activities consistent 
with the approved strategy for each of the designated 
High Intensity Drug Trafficking Areas (‘‘HIDTAs’’), of 
which not less than 51 percent shall be transferred to 
State and local entities for drug control activities and shall 
be obligated not later than 120 days after enactment of 
this Act: Provided, That up to 49 percent may be trans-
ferred to Federal agencies and departments in amounts 
determined by the Director of the Office of National Drug 
Control Policy, of which up to $4,000,000 may be used 
for auditing services and associated activities and 
$3,000,000 shall be for the Grants Management System 
for use by the Office of National Drug Control Policy: Pro-
vided further, That any unexpended funds obligated prior 
to fiscal year 2024 may be used for any other approved 
activities of that HIDTA, subject to reprogramming re-
quirements: Provided further, That each HIDTA des-
ignated as of September 30, 2025, shall be funded at not 
less than the fiscal year 2025 base level, unless the Direc-
691
tor submits to the Committees on Appropriations of the 
House of Representatives and the Senate justification for 
changes to those levels based on clearly articulated prior-
ities and published Office of National Drug Control Policy 
performance measures of effectiveness: Provided further, 
That the Director shall notify the Committees on Appro-
priations of the House of Representatives and the Senate 
of the initial allocation of fiscal year 2026 funding among 
HIDTAs not later than 45 days after enactment of this 
Act, and shall notify the Committees of planned uses of 
discretionary HIDTA funding, as determined in consulta-
tion with the HIDTA Directors, not later than 90 days 
after enactment of this Act: Provided further, That upon 
a determination that all or part of the funds so transferred 
from this appropriation are not necessary for the purposes 
provided herein and upon notification to the Committees 
on Appropriations of the House of Representatives and the 
Senate, such amounts may be transferred back to this ap-
propriation. 
OTHER FEDERAL DRUG CONTROL PROGRAMS 
(INCLUDING TRANSFERS OF FUNDS) 
For other drug control activities authorized by the 
Anti-Drug Abuse Act of 1988 and the Office of National 
Drug Control Policy Reauthorization Act of 1998, as 
amended, $136,150,000, to remain available until ex-
692
pended, which shall be available as follows: $109,000,000 
for the Drug-Free Communities Program, of which not 
more than $12,780,000 is for administrative expenses, 
and of which $2,500,000 shall be made available as di-
rected by section 4 of Public Law 107–82, as amended 
by section 8204 of Public Law 115–271; $3,000,000 for 
drug court training and technical assistance; $14,000,000 
for anti-doping activities; up to $3,700,000 for the United 
States membership dues to the World Anti-Doping Agen-
cy; $1,250,000 for the Model Acts Program; and 
$5,200,000 for activities authorized by section 103 of 
Public Law 114–198: Provided, That amounts made avail-
able under this heading may be transferred to other Fed-
eral departments and agencies to carry out such activities: 
Provided further, That the Director of the Office of Na-
tional Drug Control Policy shall, not fewer than 30 days 
prior to obligating funds under this heading for United 
States membership dues to the World Anti-Doping Agen-
cy, submit to the Committees on Appropriations of the 
House of Representatives and the Senate a spending plan 
and explanation of the proposed uses of these funds: Pro-
vided further, That such plan shall include the results of 
an audit of the World Anti-Doping Agency to be conducted 
by external anti-doping experts and experienced inde-
pendent auditors that demonstrate the World Anti-Doping
693
Agency’s Executive Committee and Foundation are oper-
ating consistent with their duties. 
UNANTICIPATED NEEDS 
For expenses necessary to enable the President to 
meet unanticipated needs, in furtherance of the national 
interest, security, or defense which may arise at home or 
abroad during the current fiscal year, as authorized by 
3 U.S.C. 108, $990,000, to remain available until Sep-
tember 30, 2027. 
INFORMATION TECHNOLOGY OVERSIGHT AND REFORM 
For necessary expenses for the furtherance of inte-
grated, efficient, secure, and effective uses of information 
technology in the Federal Government, $8,000,000, to re-
main available until expended. 
SPECIAL ASSISTANCE TO THE PRESIDENT 
SALARIES AND EXPENSES 
For necessary expenses to enable the Vice President 
to provide assistance to the President in connection with 
specially assigned functions; services as authorized by 5 
U.S.C. 3109 and 3 U.S.C. 106, including subsistence ex-
penses as authorized by 3 U.S.C. 106, which shall be ex-
pended and accounted for as provided in that section; and 
hire of passenger motor vehicles, $6,015,000.
694
OFFICIAL RESIDENCE OF THE VICE PRESIDENT 
OPERATING EXPENSES 
(INCLUDING TRANSFER OF FUNDS) 
For the care, operation, refurnishing, improvement, 
and to the extent not otherwise provided for, heating and 
lighting, including electric power and fixtures, of the offi-
cial residence of the Vice President; the hire of passenger 
motor vehicles; and not to exceed $90,000 pursuant to 3 
U.S.C. 106(b)(2), $318,000: Provided, That advances, re-
payments, or transfers from this appropriation may be 
made to any department or agency for expenses of car-
rying out such activities. 
ADMINISTRATIVE PROVISIONS—EXECUTIVE OFFICE OF 
THE PRESIDENT
AND FUNDS APPROPRIATED
TO 
THE PRESIDENT 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 201. From funds made available in this Act 
under the headings ‘‘The White House’’, ‘‘Executive Resi-
dence at the White House’’, ‘‘White House Repair and 
Restoration’’, ‘‘Council of Economic Advisers’’, ‘‘National 
Security Council and Homeland Security Council’’, ‘‘Of-
fice of Administration’’, ‘‘Special Assistance to the Presi-
dent’’, and ‘‘Official Residence of the Vice President’’, the 
Director of the Office of Management and Budget (or 
such other officer as the President may designate in writ-
695
ing) may, with advance approval of the Committees on Ap-
propriations of the House of Representatives and the Sen-
ate, transfer not to exceed 10 percent of any such appro-
priation to any other such appropriation, to be merged 
with and available for the same time and for the same 
purposes as the appropriation to which transferred: Pro-
vided, That the amount of an appropriation shall not be 
increased by more than 50 percent by such transfers: Pro-
vided further, That no amount shall be transferred from 
‘‘Special Assistance to the President’’ or ‘‘Official Resi-
dence of the Vice President’’ without the approval of the 
Vice President. 
SEC. 202. (a) During fiscal year 2026, any Executive 
order or Presidential memorandum issued or revoked by 
the President shall be accompanied by a written statement 
from the Director of the Office of Management and Budg-
et on the budgetary impact, including costs, benefits, and 
revenues, of such order or memorandum. 
(b) Any such statement shall include—
(1) a narrative summary of the budgetary im-
pact of such order or memorandum on the Federal 
Government; 
(2) the impact on mandatory and discretionary 
obligations and outlays as the result of such order 
or memorandum, listed by Federal agency, for each