The Tax Complexity and Fraud Prevention Review Act requires the IRS to submit annual reports to Congress detailing its efforts to identify, prevent, and resolve various types of tax fraud. These reports must include specific data on fraud amounts, timelines of security actions, and recommendations for improving information sharing with tax filing providers and other government agencies. The legislation also mandates that certain redacted data from these reports be made available on the IRS public website to increase transparency. Additionally, the bill clarifies that a separate complexity report is required to remain distinct from the new fraud-focused reporting obligations.
The Taxpayer Transparency and Notice Act requires the IRS to send quarterly notices to taxpayers with unpaid tax debts, rather than just once a year. These notices must include an estimate of future penalties and interest if the debt is not paid, along with information on assistance programs available to the taxpayer. The law exempts taxpayers who already have payment agreements, accepted offers in compromise, or who are deemed unable to pay from these quarterly reminders. The changes will not take effect until 24 months after the bill is enacted.
The Federal Cybersecurity Workforce Expansion Act aims to address the national shortage of qualified cybersecurity personnel by creating two new pilot programs within the Department of Homeland Security. The first initiative establishes an apprenticeship program that hires up to 25 individuals annually to gain on-the-job training and related education, with the goal of placing them in permanent federal cyber workforce positions after completion. The second program offers free cybersecurity training to veterans and military spouses, providing virtual and hands-on learning opportunities that lead to recognized postsecondary credentials. Both pilots include provisions for recruiting underrepresented communities and require regular reporting to Congress on participant demographics, completion rates, and employment outcomes. Additionally, the bill extends the deadline for a federal cybersecurity workforce assessment from 2022 to 2028 to better track staffing needs.
The Polling Place Standards Act requires states to establish at least one voting location for every 2,000 registered voters before federal elections, ensuring these sites are spread across diverse geographic areas rather than concentrated in specific regions. This law mandates that each polling place be adequately staffed to handle ballot processing, maintain security, and accommodate accessibility needs while keeping voter wait times at 30 minutes or less. States that allow voters to cast ballots via drop boxes or mail-in methods are exempt from these physical location requirements. To help states meet these new standards, the bill creates a federal grant program to provide funding for implementing the necessary changes.
The Super Pay-As-You-Go Act of 2026 strengthens existing budget rules by requiring that any new government spending or tax cuts be offset by savings equal to twice the cost of those changes. This stricter standard aims to ensure that legislation directly reduces the federal deficit rather than merely maintaining the current level of debt accumulation. The bill also tightens the process for designating emergency spending, mandating a two-thirds congressional vote to waive these stricter budget rules and requiring specific justifications for such designations. Additionally, it mandates that the Office of Management and Budget publish detailed reports on how new laws affect the federal deficit and that Congress cannot bundle these budgetary restrictions with other unrelated legislation.
Referred to the Committee on Energy and Commerce, and in addition to the Committees on Ways and Means, Agriculture, Oversight and Government Reform, Education and Workforce, the Judiciary, the Budget, Veterans' Affairs, Natural Resources, Armed Services, Homeland Security, Financial Services, Transportation and Infrastructure, and Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
The Protecting Childcare from Private Equity Act requires the Securities and Exchange Commission to collect and report data on private funds that own or control childcare providers. It restricts these large private funds from selling their interests in childcare entities or taking dividends for four years after they first gain control. Additionally, the bill mandates a study by the Comptroller General to examine how private equity ownership affects childcare quality, availability, costs, and employee wages. These measures specifically target private funds with over $150 million in assets that operate childcare at more than 25 locations.
This bill expands federal election laws to prevent foreign nationals from influencing U.S. elections by tightening restrictions on domestic companies with significant foreign ownership or control. It requires businesses that are at least 50% owned by foreign individuals, or those with specific foreign influence, to file a sworn certification proving they are not foreign-controlled before making any political donations or spending money on election activities. Additionally, the law clarifies that these rules apply to state and local ballot initiatives and mandates that corporate political action funds certify their managers and board members are U.S. citizens or permanent residents. The legislation also prohibits recipients of funds from these businesses from using the money for further political contributions unless they receive and verify the required compliance certification.
The Inclusive Democracy Act of 2026 mandates that individuals with criminal convictions retain their right to vote in federal elections and requires prisons, jails, and probation offices to notify incarcerated or supervised individuals of this right. The bill establishes specific procedures for voter registration and absentee voting within carceral settings, including expedited transmission of forms and the ability to use either a prison address or a last known address for registration. It also prohibits states from rejecting ballots or registration applications based on late mailing dates or electronic submission methods and ensures that election materials and nonpartisan voter registration services can be distributed inside correctional facilities.
The Preventing Forced Abortions Act of 2026 prohibits federal courts from enforcing any part of a surrogacy agreement that forces a surrogate mother to have an abortion. Instead, the law mandates that courts must uphold the financial compensation promised to the surrogate, even if the contract includes penalties or reduced payments for refusing an abortion. This legislation grants federal district courts specific authority to hear civil cases involving surrogacy contracts and defines key terms such as "abortion" and "surrogate mother" to clarify the scope of the protections.
This bill directs the Director of the Defense Health Agency to submit a report to Congress on whether it is feasible to create a pilot fellowship program for behavioral neurology. The proposed program would train two medical doctors each year to treat service members and veterans with traumatic brain injuries, focusing on the connection between behavior and brain trauma. To qualify, fellows must hold a medical degree and have completed a residency in neurology or psychiatry, though board certification is not required to participate. The report must evaluate potential locations for the program and confirm that it meets specific requirements, including accreditation and the ability for fellows to pursue future board certification.
The STRATA Act of 2026 establishes a new program within the Department of State to foster international partnerships focused on advancing critical minerals technologies, aiming to strengthen U.S. supply chains and national security. This initiative allows the Secretary of State to form alliances with allied and partner nations, universities, and private companies while explicitly prohibiting collaborations with designated countries of concern such as China and Russia. Key provisions include the creation of International Centers of Excellence for research and training, the development of a digital platform to connect stakeholders with funding opportunities, and the establishment of clear guidelines for intellectual property and data security within these partnerships. The program authorizes the use of specific funding sources to support joint projects in extraction, recycling, and manufacturing, with a requirement that all activities conclude within ten years of the bill's enactment.
