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.
This bill requires the U.S. Customs and Border Protection Commissioner to connect applications for family members living in the same household during the NEXUS trusted traveler program process. Under the new rules, eligible relatives such as parents, children, and siblings can schedule interviews together and may choose to attend joint interviews, while children under 14 are exempt from appearing in person. The changes aim to streamline the application experience for families by allowing them to manage their travel credentials as a unit rather than submitting separate, disconnected requests.
The FEAT Act allows individuals involved in specific Department of Interior administrative proceedings to move their cases to a federal district court instead of having them heard solely by internal agency tribunals. This change applies to parties who either seek approval for certain conduct or are appealing sanctions and penalties imposed by the Department. Under the new rules, these parties must file for removal within 60 days of starting the action, and the federal court will review the case from scratch rather than relying on the agency's initial decision.
The Affordable Innovation for the Grid Act directs the Department of Energy to study how artificial intelligence and high-performance computing can improve the reliability and efficiency of the national power grid. This assessment will specifically examine how these technologies can speed up the process of connecting new power sources to the grid and identify any technical or cybersecurity barriers to their use. Within one year of passing, the Department of Energy must submit a report to Congress outlining its findings and offering recommendations to overcome identified limitations and encourage wider adoption of these tools. The bill primarily affects federal agencies responsible for energy oversight and the electric power industry, aiming to gather data rather than immediately changing laws.
The Load Forecasting Enhancement Act requires the Federal Energy Regulatory Commission to create regional joint boards made up of state commission representatives and a commission member to study how electric utilities predict energy demand. These boards will investigate methods to improve the accuracy and transparency of these forecasts to ensure reliable and affordable electricity service, then report their findings to Congress within a year. Once the report is submitted, the law mandates that state regulators incorporate these recommended forecasting standards into their oversight of electric utilities, while exempting nonregulated utilities from certain requirements. Additionally, the bill updates existing energy laws to include procedures for improving the accuracy and transparency of load forecasting in state energy conservation plans.
The PEARL Act directs the U.S. Customs and Border Protection agency to create a pilot program that adopts dogs from local animal shelters to serve as support animals for its existing canine unit. This initiative is designed to provide emotional assistance to the handlers and agents who work with these dogs, with the program set to run for a three-year period. By requiring the adoption of shelter dogs, the legislation also aims to support local animal welfare organizations while enhancing the well-being of CBP personnel.
The JAWBONE Act prohibits federal agencies and employees from coercing private platforms like social media sites, broadcasters, or artificial intelligence providers into removing or altering content. To enforce this rule, the bill creates a new legal cause of action that allows these platforms to sue for damages if they are pressured into taking content actions, with specific exceptions for lawful investigations and court-ordered warrants. The legislation also mandates the creation of a public portal where agencies must log and disclose communications sent to these platforms regarding content moderation, including metadata and requests for action. Additionally, the bill requires the National Institute of Standards and Technology to develop guidelines for logging these communications and establishes a formal complaint process for platforms to report potential violations.
The Regional Great Lakes Partnership Act of 2026 officially designates the Great Lakes Commission as a formal Regional Great Lakes Partnership. This change recognizes the commission, which is made up of representatives from eight states, as a key entity for coordinating regional efforts. The bill achieves this by adding a specific provision to existing federal law that acknowledges the commission's role. No new funding or operational changes are introduced; the act serves primarily to clarify the commission's official status within the federal framework.
