The EMRTAI Authorization Act of 2026 directs the Environmental Protection Agency to create a program that investigates methods for finding and recovering critical materials from contaminated sites. This initiative allows the EPA to provide funding to states, local governments, tribes, nonprofits, and private entities to support these recovery efforts and monitor environmental cleanup. The program is limited to a total of $10 million per year, with no single recipient receiving more than $3 million, and grants are evaluated based on their potential to strengthen domestic supply chains and protect human health. The authority to run this program will end ten years after the bill is enacted.
The BRACE Act updates federal regulations to improve how lithium-ion batteries are managed and recycled in the United States. It requires facilities that store these batteries before recycling them to follow stricter safety and record-keeping rules similar to those for large industrial waste handlers. Additionally, the bill modernizes existing laws by replacing outdated references with current environmental protection standards. These changes directly impact businesses and organizations involved in the collection, storage, and recycling of lithium-ion batteries.
This bill establishes the Bycatch Reduction Act to lower the accidental catch of marine species and protect seafloor habitats in the Bering Sea, Aleutian Islands, and Gulf of Alaska. It requires fishing vessels using trawl nets to install specific technologies, such as seafloor contact detection systems and salmon excluders, to minimize damage to the ocean bottom and reduce the capture of salmon and other important species. The legislation also creates new research task forces and funding programs to study marine ecosystems and develop innovative gear, while mandating greater transparency in how fishery management councils make decisions. Additionally, the bill prohibits the import of seafood from foreign vessels that do not meet U.S. conservation standards and sets up a new fund to help fishermen purchase or modify equipment that reduces environmental impact.
The Earth MRI Reauthorization Act of 2026 extends funding for the Earth Mapping Resources Initiative through 2031. This program will continue to map critical minerals, geothermal energy, and natural hydrogen resources using advanced technologies like digital geochemistry and real-time data systems. The bill also updates the initiative to include data from the 3D Hydrography Program, ensuring a broader range of subsurface information is collected and analyzed.
This bill officially changes the title of the U.S. Secret Service's uniformed officers from "Uniformed Division" to "Police" across multiple federal laws. The legislation directly affects the personnel and legal references within the U.S. Code by updating specific sections in Titles 2, 5, 10, 18, 28, and 31. By making these text replacements, the bill ensures that the agency's officers are consistently referred to as police in official statutes and regulations.
The Tax Relief for Fraud Victims Act helps individuals who suffer financial losses due to theft involving fraud, deceit, or misrepresentation by changing how they can claim tax deductions. It allows taxpayers to treat these theft losses as occurring when they discover them rather than when the theft happens, giving them more time to file for refunds. The bill also extends the deadline for filing refund claims related to these losses and provides special rules for withdrawing retirement funds to cover such losses without immediate tax penalties. Additionally, the legislation includes specific provisions for victims of pyrrhotite-related home damage, allowing them to claim deductions and file refunds based on discovery dates rather than the standard future effective date.
The Protecting Taxpayers from Ghost Preparers Act aims to stop tax preparers from fraudulently changing filed tax returns without the taxpayer's knowledge. It does this by broadening the legal definition of a "return" to include various administrative documents and by preventing the statute of limitations from being extended when a preparer commits fraud. These changes ensure that the time limit for the government to collect unpaid taxes remains fixed even if a dishonest preparer tries to alter a return after it has been submitted. The bill also includes a minor technical adjustment to another tax deadline provision.
The Taxpayer Advocate Participation Act allows the National Taxpayer Advocate to formally participate in federal court cases involving tax law by submitting friend-of-the-court briefs. This provision specifically authorizes the advocate to present views on issues that broadly impact taxpayer rights, particularly those outlined in the Internal Revenue Code. Federal courts are required to grant the advocate's request to appear in these cases, ensuring their perspective is heard without changing the underlying tax laws. The change takes effect immediately upon the bill's enactment, expanding the role of the Taxpayer Advocate in the judicial process.
The End Tax Penalties on American Hostages Act modifies the Internal Revenue Code to protect United States nationals who are wrongfully detained or held hostage abroad from tax penalties and interest. It achieves this by disregarding the time spent in captivity when calculating tax deadlines, interest accruals, and penalty amounts, while also requiring the Treasury Department to update its systems to suspend collection activities for these individuals. Additionally, the bill establishes a program to refund or abate any taxes, penalties, or interest that eligible individuals paid during the period from January 1, 2021, to the date of the law's enactment. To implement these changes, the Secretary of State and the Attorney General must provide lists of affected individuals to the Treasury by January 1, 2027, and notify them of their eligibility for refunds.
This bill directs the Department of Homeland Security to conduct a large-scale exercise within four years of enactment to test preparedness for agroterrorism, which involves terrorist attacks using biological agents against the U.S. agriculture and food supply systems. The exercise will simulate scenarios where such agents are smuggled into the country or deployed domestically, requiring participants from federal, state, local, and private sectors to practice coordinating responses and managing widespread disruptions. Following the drill, the Secretary of Homeland Security must submit a report to Congress detailing the findings, lessons learned, and recommendations for improving national security measures to better counter agroterrorism threats.
The Transboundary Aquifer Assessment Program Act extends the funding and authority for a federal program that studies shared underground water sources between the United States and Mexico. This legislation adds Arizona to the list of states eligible for the program, while also updating the funding period to cover fiscal years 2026 through 2036. The bill directly affects the federal agencies responsible for managing water resources and the states of New Mexico, Texas, and Arizona by ensuring continued support for their cross-border aquifer assessments.
The PROTECT USA Act of 2026 prohibits U.S. companies from complying with foreign sustainability laws, such as the European Union's Corporate Sustainability Due Diligence Directive, to protect American businesses from extraterritorial regulations. This law defines "entities integral to the national interests of the United States" as domestic corporations operating in key sectors like energy, mining, and manufacturing, and it bans these companies from taking actions required by foreign due diligence rules unless they face specific hardships. The bill includes a process where the President can grant exemptions if a company demonstrates that compliance would cause particular hardship, while also protecting these entities from legal penalties or adverse actions taken by foreign governments for non-compliance. Additionally, the Act prevents U.S. courts from recognizing judgments against American companies based on violations of these foreign sustainability regulations.
