Budget & Taxes

The Secure America Act appropriates billions of dollars to U.S. Customs and Border Protection and Immigration and Customs Enforcement for fiscal year 2026 to expand staffing and operations. These funds are specifically designated for hiring agents to conduct functions other than immigration enforcement and customs duties, as well as for purchasing new technology to combat drug trafficking and improve border surveillance. The legislation includes restrictions that prohibit using the money to recruit processing coordinators after October 2028 and bans the deployment of untested autonomous surveillance towers. A portion of the funding is also set aside to hire investigators and analysts dedicated to identifying and rescuing victims of child sexual exploitation.

This resolution is a procedural measure that sets the rules for debating and voting on four separate pieces of legislation related to government oversight and budgeting. It allows the House to consider bills that would create new fraud prevention units within the Treasury, establish a permanent inspector general for fraud, and authorize pausing government payments to verify eligibility. Additionally, it facilitates the consideration of a resolution condemning fraud and a bill to enable budget reconciliation. By waiving certain procedural objections, the resolution streamlines the legislative process for these specific items.

This resolution directs the House of Representatives to consider four separate bills related to federal funding and program administration. The first bill allocates money for agriculture, rural development, and the Food and Drug Administration for the fiscal year 2027. The remaining three bills propose changes to child care funding, student financial aid fraud detection, and Temporary Assistance for Needy Families programs. Specifically, it allows for the withholding of child care funds from states that do not comply with requirements, mandates the use of an identity fraud detection system for student aid applications, and establishes goals to reduce fraud in federal assistance grants.

This bill, the IRS Whistleblower Program Improvement Act, aims to strengthen protections and incentives for individuals who report tax violations to the Internal Revenue Service. It directly affects whistleblowers who submit information about tax evasion or avoidance schemes and the IRS officials who evaluate those reports. Key changes include requiring Tax Court reviews of whistleblower awards to be conducted de novo based on the original administrative record, granting whistleblowers anonymity before the Tax Court unless a societal interest outweighs potential harm, and adding interest to award amounts if the IRS delays providing preliminary recommendations. The legislation also modifies IRS annual reports to include descriptions of top tax avoidance schemes disclosed by whistleblowers and corrects a provision regarding attorney fee deductions for whistleblowers.

Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

This resolution expresses support for the Working Families Tax Cuts, a law already enacted in July 2025 that provides various tax benefits to American taxpayers. The bill directly affects individuals and families by recognizing specific provisions that reduce tax liability, including expanded child tax credits, increased standard deductions, and tax relief for tipped workers and overtime pay. Key provisions include making a four-person household earning under $73,000 generally face zero federal income tax, increasing the child tax credit to $2,200 per child, and allowing 529 accounts to cover K-12 and trade school expenses. The resolution also acknowledges tax relief for seniors, auto loan interest deductions for American-made vehicles, and expanded health savings account access. This is a procedural measure that formally acknowledges existing tax policies rather than creating new legislation.

This resolution directs the House of Representatives to accept a Senate amendment to a 2026 federal spending bill and to add a specific amendment from the House Rules Committee. It is a procedural step that moves the legislation forward by formally combining the House and Senate versions of the appropriations bill. The bill itself provides funding for various government programs and operations for the fiscal year ending September 30, 2026. This action does not change the actual spending amounts but ensures both chambers agree on the final text before it can become law.

This resolution recognizes the importance of fully funding the Department of Homeland Security (DHS). The resolution also (1) cautions that Americans are at greater risk each day DHS is subject to a lapse in appropriations, and (2) expresses gratitude to DHS employees for their commitment to protect the United States.

This resolution provides for the consideration of the bill (H.R. 8029) making appropriations for the Department of Homeland Security for the fiscal year ending September 30, 2026, and for other purposes; providing for consideration of the resolution (H. Res. 1128) expressing the support of the House of Representatives for the Department of Homeland Security; providing for consideration of the bill (H.R. 5103) to establish a program to Beautify the District of Columbia and establish the District of Columbia Safe and Beautiful Commission; providing for consideration of the bill (H.R. 7084) to amend title 46, United States Code, with respect to the types of vessels that may enter or operate in navigable waters of the United States or transfer cargo in any port or place under the jurisdiction of the United States, and for other purposes; and for other purposes.

# Summary of U.S. Department of State, Foreign Operations, and Related Programs Appropriations Bill This document is a comprehensive federal appropriations bill for the Department of State, foreign operations, and related programs for fiscal year 2026. It contains detailed provisions governing the allocation, use, and reporting requirements for foreign assistance funds. ## Key Provisions 1. **Funding Restrictions**: - Prohibits funding for abortions as a method of family planning or involuntary sterilization - Bans direct assistance to governments of Cuba, North Korea, or Iran - Prohibits assistance to countries that have experienced a military coup d'état - Restricts assistance to countries in default on U.S. loans - Prohibits funding for countries supporting international terrorism 2. **Notification Requirements**: - Mandates 15-day advance notification to Congress for program changes exceeding $1 million or 10% - Requires prior consultation for major program changes or reprogramming - Requires notification for assistance to specific countries including Afghanistan, Iran, Syria, and others 3. **Funding Allocation Rules**: - Specifies minimum funding levels for various programs - Limits deviations from designated amounts to 10% (up to 50% for national security emergencies) - Requires detailed reports on fund allocation at program, project, and activity levels 4. **Prohibited Expenditures**: - Bans first-class travel in contravention of federal regulations - Prohibits use of funds for tobacco promotion - Restricts use of funds for entertainment at recreational events - Requires computer network filters to block sexually explicit websites 5. **Reporting and Transparency**: - Requires posting of reports on public websites within 45 days - Mandates detailed beneficiary feedback collection for assistance programs - Requires impact evaluations of foreign assistance programs - Requires coordination of foreign assistance with Department of State programs 6. **Transfer Authorities**: - Allows limited transfers between appropriations accounts (up to 5%) - Requires prior consultation for significant transfers - Prohibits transfers to other departments without specific authorization This bill represents a comprehensive framework for U.S. foreign assistance, emphasizing accountability, transparency, national security considerations, and restrictions on certain types of funding. It contains numerous specific prohibitions and requirements aimed at ensuring U.S. foreign aid serves American interests while adhering to specific policy constraints.