114 
authorized by section 603(b)(3) of the Postal Account-
ability and Enhancement Act (Public Law 109–435). 
UNITED STATES TAX COURT 
SALARIES AND EXPENSES 
For necessary expenses, including contract reporting 
and other services as authorized by 5 U.S.C. 3109, and 
not to exceed $3,000 for official reception and representa-
tion expenses, $55,000,000, of which $1,000,000 shall re-
main available until expended: Provided, That travel ex-
penses of the judges shall be paid upon the written certifi-
cate of the judge. 
TITLE VI 
GENERAL PROVISIONS—THIS ACT 
(INCLUDING RESCISSIONS OF FUNDS) 
SEC. 601. None of the funds in this Act shall be used 
for the planning or execution of any program to pay the 
expenses of, or otherwise compensate, non-Federal parties 
intervening in regulatory or adjudicatory proceedings 
funded in this Act. 
SEC. 602. None of the funds appropriated in this Act 
shall remain available for obligation beyond the current 
fiscal year, nor may any be transferred to other appropria-
tions, except for transfers made pursuant to the authority 
in section 3173(d) of title 40, United States Code, unless 
expressly so provided herein. 
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SEC. 603. The expenditure of any appropriation 
under this Act for any consulting service through procure-
ment contract pursuant to 5 U.S.C. 3109, shall be limited 
to those contracts where such expenditures are a matter 
of public record and available for public inspection, except 
where otherwise provided under existing law, or under ex-
isting Executive order issued pursuant to existing law. 
SEC. 604. None of the funds made available in this 
Act may be transferred to any department, agency, or in-
strumentality of the United States Government, except 
pursuant to a transfer made by, or transfer authority pro-
vided in, this Act or any other appropriations Act. 
SEC. 605. None of the funds made available by this 
Act shall be available for any activity or for paying the 
salary of any Government employee where funding an ac-
tivity or paying a salary to a Government employee would 
result in a decision, determination, rule, regulation, or pol-
icy that would prohibit the enforcement of section 307 of 
the Tariff Act of 1930 (19 U.S.C. 1307). 
SEC. 606. No funds appropriated pursuant to this 
Act may be expended by an entity unless the entity agrees 
that in expending the assistance the entity will comply 
with chapter 83 of title 41, United States Code. 
SEC. 607. No funds appropriated or otherwise made 
available under this Act shall be made available to any 
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person or entity that has been convicted of violating chap-
ter 83 of title 41, United States Code. 
SEC. 608. Except as otherwise provided in this Act, 
none of the funds provided in this Act, provided by pre-
vious appropriations Acts to the agencies or entities fund-
ed in this Act that remain available for obligation or ex-
penditure in fiscal year 2026, or provided from any ac-
counts in the Treasury derived by the collection of fees 
and available to the agencies funded by this Act, shall be 
available for obligation or expenditure through a re-
programming of funds that: (1) creates a new program; 
(2) eliminates a program, project, or activity; (3) increases 
funds or personnel for any program, project, or activity 
for which funds have been denied or restricted by the Con-
gress; (4) proposes to use funds directed for a specific ac-
tivity by the Committee on Appropriations of either the 
House of Representatives or the Senate for a different 
purpose; (5) augments existing programs, projects, or ac-
tivities in excess of $5,000,000 or 10 percent, whichever 
is less; (6) reduces existing programs, projects, or activi-
ties by $5,000,000 or 10 percent, whichever is less; or (7) 
creates or reorganizes offices, programs, or activities un-
less prior approval is received from the Committees on Ap-
propriations of the House of Representatives and the Sen-
ate: Provided, That prior to any significant reorganization, 
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restructuring, relocation, or closing of offices, programs, 
or activities, each agency or entity funded in this Act shall 
consult with the Committees on Appropriations of the 
House of Representatives and the Senate: Provided fur-
ther, That not later than 60 days after the date of enact-
ment of this Act, each agency funded by this Act shall 
submit a report to the Committees on Appropriations of 
the House of Representatives and the Senate to establish 
the baseline for application of reprogramming and trans-
fer authorities for the current fiscal year: Provided further, 
That at a minimum the report shall include: (1) a table 
for each appropriation, detailing both full-time employee 
equivalents and budget authority, with separate columns 
to display the prior year enacted level, the President’s 
budget request, adjustments made by Congress, adjust-
ments due to enacted rescissions, if appropriate, and the 
fiscal year enacted level; (2) a delineation in the table for 
each appropriation and its respective prior year enacted 
level by object class and program, project, and activity as 
detailed in this Act, in the accompanying report, or in the 
budget appendix for the respective appropriation, which-
ever is more detailed, and which shall apply to all items 
for which a dollar amount is specified and to all programs 
for which new budget authority is provided, as well as to 
discretionary grants and discretionary grant allocations; 
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and (3) an identification of items of special congressional 
interest: Provided further, That the amount appropriated 
or limited for salaries and expenses for an agency shall 
be reduced by $100,000 per day for each day after the 
required date that the report has not been submitted to 
the Congress. 
SEC. 609. Except as otherwise specifically provided 
by law, not to exceed 50 percent of unobligated balances 
remaining available at the end of fiscal year 2026 from 
appropriations made available for salaries and expenses 
for fiscal year 2026 in this Act, shall remain available 
through September 30, 2027, for each such account for 
the purposes authorized: Provided, That a request shall 
be submitted to the Committees on Appropriations of the 
House of Representatives and the Senate for approval 
prior to the expenditure of such funds: Provided further, 
That these requests shall be made in compliance with re-
programming guidelines. 
SEC. 610. (a) None of the funds made available in 
this Act may be used by the Executive Office of the Presi-
dent to request— 
(1) any official background investigation report 
on any individual from the Federal Bureau of Inves-
tigation; or 
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(2) a determination with respect to the treat-
ment of an organization as described in section 
501(c) of the Internal Revenue Code of 1986 and 
exempt from taxation under section 501(a) of such 
Code from the Department of the Treasury or the 
Internal Revenue Service. 
(b) Subsection (a) shall not apply— 
(1) in the case of an official background inves-
tigation report, if such individual has given express 
written consent for such request not more than 6 
months prior to the date of such request and during 
the same presidential administration; or 
(2) if such request is required due to extraor-
dinary circumstances involving national security. 
SEC. 611. The cost accounting standards promul-
gated under chapter 15 of title 41, United States Code 
shall not apply with respect to a contract under the Fed-
eral Employees Health Benefits Program established 
under chapter 89 of title 5, United States Code. 
SEC. 612. For the purpose of resolving litigation and 
implementing any settlement agreements regarding the 
nonforeign area cost-of-living allowance program, the Of-
fice of Personnel Management may accept and utilize 
(without regard to any restriction on unanticipated travel 
expenses imposed in an appropriations Act) funds made 
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available to the Office of Personnel Management pursuant 
to court approval. 
SEC. 613. No funds appropriated by this Act shall 
be available to pay for an abortion, or the administrative 
expenses in connection with any health plan under the 
Federal employees health benefits program which provides 
any benefits or coverage for abortions. 
SEC. 614. The provision of section 613 shall not 
apply where the life of the mother would be endangered 
if the fetus were carried to term, or the pregnancy is the 
result of an act of rape or incest. 
SEC. 615. In order to promote Government access to 
commercial information technology, the restriction on pur-
chasing nondomestic articles, materials, and supplies set 
forth in chapter 83 of title 41, United States Code (popu-
larly known as the Buy American Act), shall not apply 
to the acquisition by the Federal Government of informa-
tion technology (as defined in section 11101 of title 40, 
United States Code), that is a commercial item (as defined 
in section 103 of title 41, United States Code). 
SEC. 616. Notwithstanding section 1353 of title 31, 
United States Code, no officer or employee of any regu-
latory agency or commission funded by this Act may ac-
cept on behalf of that agency, nor may such agency or 
commission accept, payment or reimbursement from a 
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non-Federal entity for travel, subsistence, or related ex-
penses for the purpose of enabling an officer or employee 
to attend and participate in any meeting or similar func-
tion relating to the official duties of the officer or em-
ployee when the entity offering payment or reimbursement 
is a person or entity subject to regulation by such agency 
or commission, or represents a person or entity subject 
to regulation by such agency or commission, unless the 
person or entity is an organization described in section 
501(c)(3) of the Internal Revenue Code of 1986 and ex-
empt from tax under section 501(a) of such Code. 
SEC. 617. (a)(1) Notwithstanding any other provision 
of law, an Executive agency covered by this Act otherwise 
authorized to enter into contracts for either leases or the 
construction or alteration of real property for office, meet-
ing, storage, or other space must consult with the General 
Services Administration before issuing a solicitation for of-
fers of new leases or construction contracts, and in the 
case of succeeding leases, before entering into negotiations 
with the current lessor. 
(2) Any such agency with authority to enter into an 
emergency lease may do so during any period declared by 
the President to require emergency leasing authority with 
respect to such agency. 
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(b) For purposes of this section, the term ‘‘Executive 
agency covered by this Act’’ means any Executive agency 
provided funds by this Act, but does not include the Gen-
eral Services Administration or the United States Postal 
Service. 
SEC. 618. (a) There are appropriated for the fol-
lowing activities the amounts required under current law: 
(1) Compensation of the President (3 U.S.C. 
102). 
(2) Payments to— 
(A) the Judicial Officers’ Retirement Fund 
(28 U.S.C. 377(o)); 
(B) the Judicial Survivors’ Annuities Fund 
(28 U.S.C. 376(c)); and 
(C) the United States Court of Federal 
Claims Judges’ Retirement Fund (28 U.S.C. 
178(l)). 
(3) Payment of Government contributions— 
(A) with respect to the health benefits of 
retired employees, as authorized by chapter 89 
of title 5, United States Code, and the Retired 
Federal Employees Health Benefits Act (74 
Stat. 849); and 
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(B) with respect to the life insurance bene-
fits for employees retiring after December 31, 
1989 (5 U.S.C. ch. 87). 
(4) Payment to finance the unfunded liability of 
new and increased annuity benefits under the Civil 
Service Retirement and Disability Fund (5 U.S.C. 
8348). 
(5) Payment of annuities authorized to be paid 
from the Civil Service Retirement and Disability 
Fund by statutory provisions other than subchapter 
III of chapter 83 or chapter 84 of title 5, United 
States Code. 
(b) Nothing in this section may be construed to ex-
empt any amount appropriated by this section from any 
otherwise applicable limitation on the use of funds con-
tained in this Act. 
SEC. 619. None of the funds made available in this 
Act may be used by the Federal Trade Commission to 
complete the draft report entitled ‘‘Interagency Working 
Group on Food Marketed to Children: Preliminary Pro-
posed Nutrition Principles to Guide Industry Self-Regu-
latory Efforts’’ unless the Interagency Working Group on 
Food Marketed to Children complies with Executive Order 
No. 13563. 
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SEC. 620. (a) The head of each executive branch 
agency funded by this Act shall ensure that the Chief In-
formation Officer of the agency has the authority to par-
ticipate in decisions regarding the budget planning process 
related to information technology. 
(b) Amounts appropriated for any executive branch 
agency funded by this Act that are available for informa-
tion technology shall be allocated within the agency, con-
sistent with the provisions of appropriations Acts and 
budget guidelines and recommendations from the Director 
of the Office of Management and Budget, in such manner 
as specified by, or approved by, the Chief Information Of-
ficer of the agency in consultation with the Chief Financial 
Officer of the agency and budget officials. 
SEC. 621. None of the funds made available in this 
Act may be used in contravention of chapter 29, 31, or 
33 of title 44, United States Code. 
SEC. 622. None of the funds made available in this 
Act may be used by a governmental entity to require the 
disclosure by a provider of electronic communication serv-
ice to the public or remote computing service of the con-
tents of a wire or electronic communication that is in elec-
tronic storage with the provider (as such terms are defined 
in sections 2510 and 2711 of title 18, United States Code) 
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in a manner that violates the Fourth Amendment to the 
Constitution of the United States. 
SEC. 623. No funds provided in this Act shall be used 
to deny an Inspector General funded under this Act timely 
access to any records, documents, or other materials avail-
able to the department or agency over which that Inspec-
tor General has responsibilities under chapter 4 of title 
5, United States Code, or to prevent or impede that In-
spector General’s access to such records, documents, or 
other materials, under any provision of law, except a provi-
sion of law that expressly refers to the Inspector General 
and expressly limits the Inspector General’s right of ac-
cess. A department or agency covered by this section shall 
provide its Inspector General with access to all such 
records, documents, and other materials in a timely man-
ner. Each Inspector General shall ensure compliance with 
statutory limitations on disclosure relevant to the informa-
tion provided by the establishment over which that Inspec-
tor General has responsibilities under chapter 4 of title 
5, United States Code. Each Inspector General covered 
by this section shall report to the Committees on Appro-
priations of the House of Representatives and the Senate 
within 5 calendar days any failures to comply with this 
requirement. 
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SEC. 624. None of the funds appropriated by this Act 
may be used by the Federal Communications Commission 
to modify, amend, or change the rules or regulations of 
the Commission for universal service high-cost support for 
competitive eligible telecommunications carriers in a way 
that is inconsistent with paragraph (e)(5) or (e)(6) of sec-
tion 54.307 of title 47, Code of Federal Regulations, as 
in effect on July 15, 2015: Provided, That this section 
shall not prohibit the Commission from considering, devel-
oping, or adopting other support mechanisms as an alter-
native to Mobility Fund Phase II: Provided further, That 
any such alternative mechanism shall maintain existing 
high-cost support to competitive eligible telecommuni-
cations carriers until support under such mechanism com-
mences. 
SEC. 625. (a) None of the funds made available in 
this Act may be used to maintain or establish a computer 
network unless such network blocks the viewing, 
downloading, and exchanging of pornography. 
(b) Nothing in subsection (a) shall limit the use of 
funds necessary for any Federal, State, Tribal, or local 
law enforcement agency or any other entity carrying out 
criminal investigations, prosecution, adjudication activi-
ties, or other law enforcement- or victim assistance-related 
activity. 
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SEC. 626. None of the funds appropriated or other- 
wise made available by this Act may be used to pay award 
or incentive fees for contractors whose performance has 
been judged to be below satisfactory, behind schedule, over 
budget, or has failed to meet the basic requirements of 
a contract, unless the Agency determines that any such 
deviations are due to unforeseeable events, government- 
driven scope changes, or are not significant within the 
overall scope of the project and/or program and unless 
such awards or incentive fees are consistent with section 
16.401(e)(2) of the Federal Acquisition Regulation. 
SEC. 627. (a) None of the funds made available under 
this Act may be used to pay for travel and conference ac-
tivities that result in a total cost to an Executive branch 
department, agency, board or commission funded by this 
Act of more than $500,000 at any single conference unless 
the agency or entity determines that such attendance is 
in the national interest and advance notice is transmitted 
to the Committees on Appropriations of the House of Rep-
resentatives and the Senate that includes the basis of that 
determination. 
(b) None of the funds made available under this Act 
may be used to pay for the travel to or attendance of more 
than 50 employees, who are stationed in the United 
States, at any single conference occurring outside the 
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United States unless the agency or entity determines that 
such attendance is in the national interest and advance 
notice is transmitted to the Committees on Appropriations 
of the House of Representatives and the Senate that in-
cludes the basis of that determination. 
SEC. 628. None of the funds made available by this 
Act may be used for first-class or business-class travel by 
the employees of executive branch agencies funded by this 
Act in contravention of sections 301–10.122 through 301– 
10.125 of title 41, Code of Federal Regulations. 
SEC. 629. None of the funds made available by this 
Act may be obligated on contracts in excess of $5,000 for 
public relations, as that term is defined in Office and Man-
agement and Budget Circular A–87 (revised May 10, 
2004), unless advance notice of such an obligation is 
transmitted to the Committees on Appropriations of the 
House of Representatives and the Senate. 
SEC. 630. Federal agencies funded under this Act 
shall clearly state within the text, audio, or video used for 
advertising or educational purposes, including emails or 
Internet postings, that the communication is printed, pub-
lished, or produced and disseminated at U.S. taxpayer ex-
pense. The funds used by a Federal agency to carry out 
this requirement shall be derived from amounts made 
available to the agency for advertising or other commu-
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nications regarding the programs and activities of the 
agency. 
SEC. 631. When issuing statements, press releases, 
requests for proposals, bid solicitations and other docu-
ments describing projects or programs funded in whole or 
in part with Federal money, all grantees receiving Federal 
funds included in this Act, shall clearly state— 
(1) the percentage of the total costs of the pro-
gram or project which will be financed with Federal 
money; 
(2) the dollar amount of Federal funds for the 
project or program; and 
(3) percentage and dollar amount of the total 
costs of the project or program that will be financed 
by non-governmental sources. 
SEC. 632. None of the funds made available by this 
Act shall be used by the Securities and Exchange Commis-
sion to finalize, issue, or implement any rule, regulation, 
or order regarding the disclosure of political contributions, 
contributions to tax exempt organizations, or dues paid 
to trade associations. 
SEC. 633. Not later than 45 days after the last day 
of each quarter, each agency funded in this Act shall sub-
mit to the Committees on Appropriations of the House 
of Representatives and the Senate a quarterly budget re-
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