Ways and Means Committee

This bill establishes new procedural safeguards for the Internal Revenue Service when conducting tax inquiries or examinations of universities, requiring high-level Treasury approval based on reasonable belief that a university may not qualify for tax-exempt status. It mandates that the IRS provide written notice to the institution before beginning an inquiry and at least 15 days before starting a formal examination, offering the university the opportunity to hold a conference to discuss concerns. The legislation imposes strict time limits, requiring inquiries to be completed within 90 days and examinations within two years, while also restricting the ability to re-examine a university for five years if no significant tax issues are found. Additionally, it requires the Secretary of the Treasury to submit confidential reports to congressional committees detailing any new university tax investigations.

This bill directs the Forced Labor Enforcement Task Force to complete an investigation within 180 days regarding the use of forced labor in cobalt mining in the Democratic Republic of the Congo. The resulting report must include a strategy to enforce existing U.S. laws that ban the importation of goods produced by forced labor, with specific measures to trace supply chains and prevent such materials from entering the market through third countries. The investigation is required to identify entities potentially involved in these practices and recommend tools for customs officials to detect prohibited cobalt. This mandate remains in effect for eight years or until the President determines that forced labor in the Congolese mining industry has ended.

Referred to the House Committee on Ways and Means.

Referred to the House Committee on Ways and Means.

The Health Care Accountability Mission Act of 2026 allows the Secretary of Health and Human Services to impose civil monetary penalties on for-profit hospitals, critical access hospitals, and rural emergency hospitals that repeatedly fail to meet safety standards in ways that immediately jeopardize patient health. Specifically, a penalty of up to $10,000 per day may be assessed if a hospital has received a similar determination within the previous two years. The bill requires these determinations to be published on a public website maintained by the Centers for Medicare & Medicaid Services and applies existing procedural rules for civil monetary penalties to this new provision.