Division E — FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS ACT, 2026
Division Overview
1. Overview
Division E of the omnibus appropriations bill, titled the "Financial Services and General Government Appropriations Act, 2026," funds the Department of the Treasury (including the IRS and bureaus like the Mint and Fiscal Service), the Executive Office of the President, the federal Judiciary, the District of Columbia government and courts, and independent agencies such as the General Services Administration (GSA), Securities and Exchange Commission (SEC), Small Business Administration (SBA), and others. Its primary purpose is to support financial management and tax collection, judicial operations, government-wide real property and policy functions, small business lending and development, election security, and D.C. local services for fiscal year 2026.
2. Total Spending
The total appropriation amount is not explicitly stated as a single figure in the text. Funding is provided through numerous individual accounts, with major allocations including over $11 billion for IRS operations, nearly $10 billion in limitations for GSA's Federal Buildings Fund, $324 million for the Community Development Financial Institutions Fund, and hundreds of millions for other Treasury bureaus, the Judiciary, and independent agencies. No prior-year comparison is provided in the text.
3. Key Funding Areas
- IRS Enforcement: $5 billion — tax audits, collections, legal support, and criminal investigations.
- IRS Taxpayer Services: $3.04 billion — pre-filing assistance, account services, low-income clinics, and Taxpayer Advocate Service.
- IRS Technology and Operations Support: $3.16 billion — IT development, facilities, security, and IRS-wide administration.
- GSA Federal Buildings Fund (Limitations on Availability of Revenue): $9.69 billion — operations, rentals ($5.57 billion), repairs/alterations ($934 million), and construction/acquisitions ($166 million).
- Community Development Financial Institutions Fund: $324 million — financial/technical assistance for small/emerging institutions, Native communities, Bank Enterprise Awards, and Healthy Food Financing.
- Departmental Offices Salaries and Expenses (Treasury): $288 million — policy, international affairs, cybersecurity, and management.
- Bureau of the Fiscal Service Salaries and Expenses: $391 million — payment systems, debt collection, and IT modernization.
- Financial Crimes Enforcement Network Salaries and Expenses: $185 million — anti-money laundering and financial intelligence sharing.
- Alcohol and Tobacco Tax and Trade Bureau Salaries and Expenses: $158 million — tax enforcement, label processing, and trade practices.
- SBA Business Loans Program Account (Administrative Expenses): $158 million — direct and guaranteed loans for small businesses (up to $35.5 billion in loan guarantees).
4. Notable Provisions
- Prohibits IRS from targeting citizens for First Amendment activities (Sec. 106) or groups based on ideology (Sec. 107); bans bonuses/rehiring without tax compliance checks (Sec. 109).
- Committee on Foreign Investment in the United States (CFIUS) Fund: $21 million, offset to $0 by fees, available until expended for foreign investment reviews.
- D.C. restrictions: No federal funds for marijuana legalization/penalty reductions (Sec. 809), abortions except in cases of life endangerment/rape/incest (Sec. 810), or non-D.C. Senators/Representatives offices (Sec. 804).
- IRS reporting: Quarterly IT investment reports (under Technology heading); no funding for certain conferences or non-compliant bonuses.
- GSA Federal Buildings Fund: Specific project limits (e.g., $43.5 million Chattanooga Courthouse); no new courthouse requests without standards compliance (Sec. 522).
- Pay freezes for 2026: Vice President and Executive Schedule levels capped at 2025 rates (Sec. 747).
- Rescissions: $300 million from Treasury Forfeiture Fund (Sec. 634); prior Special Inspector General for Pandemic Recovery balances (Sec. 635).
5. Who Benefits
- Federal agencies/programs: IRS (taxpayers, government revenue), Treasury bureaus (financial system security), Judiciary (courts, public defenders, jurors), GSA (federal building users), SEC (investors/markets), SBA (small businesses/veterans/women/minorities).
- Communities/demographics: Low-income/rural/persistent poverty areas via CDFI Fund ($324 million, prioritizing high-poverty tracts); D.C. residents (courts, schools, tuition aid, public safety); Native American/Alaska Native communities (CDFI targeted funds); small/emerging businesses, disaster victims (SBA loans).
- General public: Election security grants ($45 million to states), anti-terrorism/financial intelligence (FinCEN/Treasury), judicial security.
6. Plain English Summary
Hey neighbor, this part of the big spending bill covers the IRS (about $11 billion to collect taxes, help folks file, and chase cheaters), Treasury offices fighting financial crimes and cyber threats, federal courts (judges, defenders, security), White House staff, GSA for fixing up government buildings ($10 billion pot), D.C. courts/schools/safety ($900+ million federal aid), and agencies like the SEC watching stocks or SBA handing out small business loans ($35+ billion guaranteed). It throws in rules like no IRS political targeting, D.C. can't use funds to legalize recreational pot or most abortions, and freezes top exec pay at last year's levels—basically keeping the financial gears of government turning without big surprises.
Titles
Title Summary
Title I appropriates funds for the Department of the Treasury, primarily supporting Departmental Offices (including policy, cybersecurity, and inspector general functions), Financial Crimes Enforcement Network, Bureau of the Fiscal Service, Alcohol and Tobacco Tax and Trade Bureau, United States Mint, Community Development Financial Institutions Fund, and Internal Revenue Service operations such as taxpayer services, enforcement, and technology support.
Spending Breakdown
| Line Item | Amount | Purpose |
| Departmental Offices—Salaries and Expenses | $287,576,000 | Operations, maintenance, policy activities, audits, IT modernization, cybersecurity, and Gulf Coast oversight; includes $1M for G20 Summit through Jan. 30, 2027. |
| Committee on Foreign Investment in the United States Fund | $21,000,000 (offset to $0 via fees) | Reviews foreign investments under 50 U.S.C. 4565; transferable to committee agencies. |
| Office of Terrorism and Financial Intelligence—Salaries and Expenses | $237,662,000 | Combats illicit finance threats; $3M min. for human rights; up to $16M available until Sep. 30, 2027. |
| Cybersecurity Enhancement Account | $59,000,000 | Enhanced cybersecurity for Treasury systems (until Sep. 30, 2028); $6M for CIO oversight. |
| Department-wide Systems and Capital Investments Programs | $11,007,000 | IT equipment, software, building repairs (until Sep. 30, 2028); excludes IRS modernization. |
| Office of Inspector General—Salaries and Expenses | $48,389,000 | Audits and investigations; up to $2.8M for Gulf Coast (until Sep. 30, 2027). |
| Treasury Inspector General for Tax Administration—Salaries and Expenses | $165,000,000 | Tax admin oversight; $5M available until Sep. 30, 2027. |
| Financial Crimes Enforcement Network—Salaries and Expenses | $185,193,000 | Financial intelligence and law enforcement support; up to $55M until Sep. 30, 2028. |
| Bureau of the Fiscal Service—Salaries and Expenses | $391,109,000 (+$242,000 from Oil Spill Fund) | Operations and IT modernization (up to $8M until Sep. 30, 2028). |
| Alcohol and Tobacco Tax and Trade Bureau—Salaries and Expenses | $157,795,000 | Tax enforcement; $5M for formula/label processing, $5M for trade practices (until Sep. 30, 2028). |
| United States Mint Public Enterprise Fund | Liability cap $50,000,000 | Coin production and protective services. |
| Community Development Financial Institutions Fund | $324,000,000 | Financial/technical assistance; breakdowns include $188M min. for small/emerging CDFIs (prioritizing high-poverty/persistent poverty areas), $28M for Native communities, $40M Bank Enterprise Awards, $24M Healthy Food Initiative (all until Sep. 30, 2027); $35M admin; bond guarantees up to $500M. |
| Internal Revenue Service—Taxpayer Services | $3,036,606,000 | Assistance, education, advocacy; up to $186M until Sep. 30, 2027 (incl. clinics, VITA grants). |
| Internal Revenue Service—Enforcement | $4,999,000,000 | Tax collection, investigations; up to $250M until Sep. 30, 2027; $60.257M Interagency Crime. |
| Internal Revenue Service—Technology and Operations Support | $3,159,759,000 | IT, facilities, admin; up to $275M until Sep. 30, 2027, $10M until expended for equipment/facilities. |
Notable Sections
- Restrictions: IRS barred from targeting based on First Amendment rights (Sec. 106), ideological beliefs (Sec. 107), or issuing 501(c)(4) regulations changing pre-2010 standards (Sec. 123); no employee bonuses/hiring without tax compliance checks (Sec. 109); no $1 bill redesign (Sec. 116); conference spending limits (Sec. 108).
- Reporting/oversight: Quarterly IT reports (IRS Tech Support proviso); Capital Investment Plan submission (Sec. 122); Treasury Forfeiture Fund reports (Secs. 128-129); Office of Financial Research quarterly activity reports (Sec. 125).
- Transfers: Up to 5% IRS funds transferable (Sec. 101); 2% across select accounts (Secs. 114-115); CFIUS transfers authorized.
- Other: Direct hire for backlogged returns (Sec. 111); Bitcoin Reserve impact report (Sec. 128).
Plain English
This title provides billions to run the Treasury Department and IRS, funding tax collection, taxpayer help, financial crime fighting, cybersecurity, and community lending programs while imposing restrictions on IRS political targeting and spending.
Title Summary
This title funds salaries, expenses, operations, maintenance, and specific programs for components of the Executive Office of the President (EOP), including the White House, Executive Residence, Council of Economic Advisers, National Security Council and Homeland Security Council, Office of Administration, Office of Management and Budget (OMB), Office of the National Cyber Director, Office of National Drug Control Policy (ONDCP), Unanticipated Needs, Special Assistance to the President, and the Vice President's Official Residence. It also supports drug control initiatives like High Intensity Drug Trafficking Areas (HIDTA) and other federal drug programs.
Spending Breakdown
| Line Item | Amount | Purpose |
| White House Salaries and Expenses | $78,904,000 | Operations, policy development, services, travel, and representation. |
| Executive Residence at the White House Operating Expenses | $15,453,000 | Maintenance and operations. |
| Executive Residence at the White House Reimbursable Expenses | Such sums as may be necessary | Reimbursable political and official events, with strict advance payment, reporting, and collection rules. |
| White House Repair and Restoration | $2,475,000 (available until expended) | Repairs, alterations, safety, and preventative maintenance. |
| Council of Economic Advisers Salaries and Expenses | $4,854,000 | Economic advisory functions under the Employment Act of 1946. |
| National Security Council and Homeland Security Council Salaries and Expenses | $19,000,000 | Operations, services, and representation (up to $10,000). |
| Office of Administration Salaries and Expenses | $114,308,000 + $10,000,000 (available until expended) | Operations, services, IT modernization, and security improvements. |
| Office of Management and Budget Salaries and Expenses | $129,000,000 | Budget preparation, policy reviews, and operations (with restrictions). |
| Office of the National Cyber Director Salaries and Expenses | $20,000,000 | Cyber policy coordination and representation (up to $5,000). |
| Office of National Drug Control Policy Salaries and Expenses | $21,785,000 + $7,071,000 (additional) | Operations, research, gifts authority, and initiatives. |
| HIDTA Program | $298,579,000 (available until 9/30/2027) | Drug control in designated areas (≥51% to state/local, ≤49% federal). |
| Other Federal Drug Control Programs | $136,150,000 (available until expended) | Drug-Free Communities ($109M), drug courts, anti-doping, Model Acts, etc. |
| Unanticipated Needs | $990,000 (available until 9/30/2027) | President's emergency national interest expenses. |
| Information Technology Oversight and Reform | $8,000,000 (available until expended) | Federal IT integration, efficiency, and security. |
| Special Assistance to the President Salaries and Expenses | $6,015,000 | Vice Presidential assistance and operations. |
| Official Residence of the Vice President Operating Expenses | $318,000 | Care, operations, refurnishing, and utilities. |
Notable Sections
- Executive Residence Reimbursable Expenses: Imposes detailed rules for political event reimbursements, including advance payments, $25,000 deposit from President's party committee, 60-day notice/30-day collection, interest/penalties, annual reporting to Congress, and expense tracking/classification system.
- OMB Restrictions: Prohibits OMB from reviewing agricultural marketing orders; altering witness transcripts, Corps of Engineers work plans, or water resource reports; limits water resource reviews to 60 days with congressional notification and auto-concurrence after 15 days; requires public posting of agency budget justifications.
- ONDCP/HIDTA: Mandates ≥51% transfer to state/local entities within 120 days, HIDTA funding at FY2025 base levels absent justification, notifications to Congress, and audit for World Anti-Doping Agency dues.
- Sec. 202: Requires OMB budgetary impact statements (narrative, 5-year obligations/outlays/revenues by agency) for all FY2026 Executive orders and significant Presidential memoranda.
- Sec. 201: Allows 10% transfers between most EOP appropriations (up to 50% increase, with committee approval; Vice President approval for his accounts).
- Sec. 204: Provides $7,071,000 additional for ONDCP Salaries and Expenses, non-transferable.
Plain English
This title allocates about $1.2 billion to run the White House, advise the President on policy/economy/security/drugs/cyber issues, maintain presidential residences, prepare the federal budget, and fund anti-drug efforts, with safeguards on spending and reimbursements.
Title Summary
Title III funds the operations of the federal judiciary, including the Supreme Court of the United States, United States Court of Appeals for the Federal Circuit, United States Court of International Trade, courts of appeals, district courts, and other judicial services (such as defender services, juror fees, and court security), as well as the Administrative Office of the United States Courts, Federal Judicial Center, and United States Sentencing Commission. It provides salaries for judges (via indefinite appropriations where noted), operational expenses, building maintenance, security, and training. Total specified appropriations exceed $9 billion, with many funds available until expended.
Spending Breakdown
| Line Item | Amount | Purpose |
| Supreme Court: Salaries and Expenses | $135,127,000 ($1,500,000 available until expended) | Operations, motor vehicles, reception, and miscellaneous expenses; plus indefinite sums for chief and associate justices' salaries. |
| Supreme Court: Care of the Building and Grounds | $11,437,000 (available until expended) | Maintenance duties of the Architect of the Capitol under direction of Chief Justice. |
| U.S. Court of Appeals for the Federal Circuit: Salaries and Expenses | $36,735,000 | Salaries of officers/employees and court expenses; plus indefinite sums for chief judge and judges. |
| U.S. Court of International Trade: Salaries and Expenses | $22,437,000 | Salaries of officers/employees, services, and court expenses; plus indefinite sums for chief judge and judges. |
| Courts of Appeals, District Courts, and Other Judicial Services: Salaries and Expenses | $6,127,055,000 ($27,817,000 available until expended) | Salaries for judges, magistrate judges, officers/employees, court expenses, uniforms, firearms; plus indefinite sums for circuit/district/bankruptcy/territorial/retired judges; includes $12,109,000 from Vaccine Injury Compensation Trust Fund (available until expended) for Court of Federal Claims vaccine cases. |
| Defender Services | $1,766,010,000 (available until expended) | Federal Defender organizations, appointed attorneys, investigative/expert services, training, and administrative expenses under specified laws. |
| Fees of Jurors and Commissioners | $19,108,000 (available until expended) | Juror fees/expenses, jury commissioners, condemnation commissioners (with compensation cap). |
| Court Security (including transfer of funds) | $892,032,000 ($20,000,000 available until expended) | Protective services, security systems, patrols for courthouses; transferable to U.S. Marshals Service; supports judiciary-wide security/emergency programs and Daniel Anderl Act provisions. |
| Administrative Office of the United States Courts: Salaries and Expenses | $106,953,000 ($8,500 for reception/representation) | Operations, travel, motor vehicles, advertising, rent. |
| Federal Judicial Center: Salaries and Expenses | $35,121,000 ($1,800,000 available through September 30, 2027) | Education/training for federal court personnel ($1,500 for reception/representation). |
| United States Sentencing Commission: Salaries and Expenses | $22,677,000 ($1,000 for reception/representation) | Operations under 28 U.S.C. chapter 58. |
Notable Sections
- Sec. 302: Allows transfers up to 5% between Judiciary appropriations (no single appropriation increased >10%), treated as reprogramming under sections 604/608.
- Sec. 305: Authorizes a pilot program where U.S. Marshals Service provides certain courthouse security services (replacing DHS in designated locations), with reimbursement from Administrative Office.
- Court security funding explicitly supports the Daniel Anderl Judicial Security and Privacy Act of 2022 and related statutes for enhanced judicial protection.
Plain English
This title allocates billions to keep federal courts running smoothly, paying judges, staff, public defenders, jurors, and security to ensure fair trials and access to justice for Americans.
Title Summary
Title IV provides federal funding to the District of Columbia for key programs including resident tuition support, emergency security, courts, defender services, offender supervision, public defender operations, judicial commissions, school scholarships, National Guard retention, HIV/AIDS services, and water infrastructure. It also approves local funds from the DC General Fund for FY 2026 programs under the Fiscal Year 2026 Local Budget Act of 2025, subject to revenue caps. Funding supports DC-specific judicial and public safety entities like the DC Courts, Court Services and Offender Supervision Agency (CSOSA), and Public Defender Service.
Spending Breakdown
| Line Item | Amount | Purpose |
| Federal payment for resident tuition support | $40,000,000 | Nationwide program for DC resident college tuition under DC College Access Act of 1999, available until expended. |
| Federal payment for emergency planning and security costs | $90,000,000 | Public safety at National Capital events and terrorist threat response, available until expended. |
| Federal payment to DC Courts | $292,068,000 | Salaries/expenses ($262,816,000 total across Court of Appeals, Superior Court, Court System) and capital improvements ($29,252,000, available until Sept. 30, 2027). |
| Federal payment for defender services in DC courts | $46,005,000 | Counsel/guardian ad litem in criminal, family, adoption, and guardianship cases, available until expended. |
| Federal payment to Court Services and Offender Supervision Agency | $287,017,000 | Operations including Community Supervision/Sex Offender Registration ($203,542,000) and Pretrial Services ($83,475,000). |
| Federal payment to DC Public Defender Service | $53,629,000 | Salaries/expenses. |
| Federal payment to Criminal Justice Coordinating Council | $3,451,000 | Coordination of federal/local criminal justice resources, available until expended. |
| Federal payment for judicial commissions | $630,000 | Commission on Judicial Disabilities and Tenure ($330,000) and Judicial Nomination Commission ($300,000), available until Sept. 30, 2027. |
| Federal payment for school improvement | $52,500,000 | Opportunity scholarships under Scholarships for Opportunity and Results Act, available until expended (up to $1,750,000 for admin activities). |
| Federal payment for DC National Guard | $600,000 | Retention/college access program, available until expended. |
| Federal payment for HIV/AIDS testing/treatment | $4,000,000 | Testing and treatment services. |
| Federal payment to DC Water and Sewer Authority | $8,000,000 | Combined Sewer Overflow Long-Term Plan implementation (requires 100% DC match), available until expended. |
| District of Columbia Funds (Local) | Capped at FY 2026 Local Budget Act estimates or total DC revenues | Operating expenses from DC General Fund, with limited increases for emergencies via local law. |
Notable Sections
- Tuition and courts funding: Requires dedicated accounts, CFO control, quarterly financial reports to Congress, and OMB quarterly apportionment similar to federal agencies; courts may retain bar fees and reallocate up to $9,000,000 with notice.
- Judicial entities (CSOSA, Public Defender, Defender Services): Authorizes recruitment incentives similar to federal programs (e.g., subchapter II of 5 U.S.C. ch. 35); Public Defender treated as federal agency for procurement/contracts.
- School scholarships: Prioritizes new eligible students under existing law, potentially controversial due to voucher program.
- Local funds: Strictly caps spending at budget estimates or revenues; prohibits reprogramming bond funds for operations; CFO must ensure compliance.
- Security and water: Mayor consultation for security; 100% match required for sewer funds.
Plain English
This title sends over $878 million in federal dollars to support DC's courts, public safety, college tuition for residents, school choice scholarships, and infrastructure, while greenlighting the local DC budget but tying it to actual city revenues to prevent overspending.
Title Summary
Title V funds operations, salaries, expenses, and specific programs for independent agencies outside executive departments, including the Administrative Conference of the United States, Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), General Services Administration (GSA), Small Business Administration (SBA), Securities and Exchange Commission (SEC), and others like the Election Assistance Commission and Selective Service System.
Spending Breakdown
| Line Item | Amount | Purpose |
| Administrative Conference of the United States—Salaries and Expenses | $3,430,000 | Operations, available until 9/30/2027 |
| Commodity Futures Trading Commission—Salaries and Expenses | $365,000,000 | Regulatory enforcement under Commodity Exchange Act |
| Consumer Product Safety Commission—Salaries and Expenses | $150,975,000 | Product safety oversight, including pool/spa safety ($2.5M) and CO poisoning prevention ($2M) |
| Council of the Inspectors General—Salaries and Expenses | $5,450,000 | Data analytics and oversight enhancements |
| Election Assistance Commission—Salaries and Expenses | $23,860,000 | Help America Vote Act implementation |
| Election Assistance Commission—Election Security Grants | $45,000,000 | State election technology and security improvements |
| Federal Communications Commission—Salaries and Expenses | $416,112,000 | Regulatory operations (offset by collections, final FY2026 general fund ~$0) |
| Federal Deposit Insurance Corporation—Office of Inspector General | $48,500,000 | Oversight from Deposit Insurance Fund |
| Federal Election Commission—Salaries and Expenses | $80,857,000 | Campaign finance enforcement |
| Federal Trade Commission—Salaries and Expenses | $383,600,000 | Consumer protection and antitrust (offset by fees, general fund ~$58.6M) |
| General Services Administration—Federal Buildings Fund | $9,686,761,000 | Real property management, construction ($165.7M), repairs ($933.6M), rental ($5.57B), operations ($3.01B) |
| General Services Administration—Various (e.g., Government-wide Policy, Operating Expenses, OIG) | ~$271M total | Policy, surplus property, OIG, former presidents, IT funds |
| Securities and Exchange Commission—Salaries and Expenses | $2,149,000,000 | Securities regulation (offset by fees, general fund ~$0) |
| Small Business Administration—Salaries and Expenses | $323,118,000 | Agency operations and IT |
| Small Business Administration—Entrepreneurial Development Programs | $330,000,000 | Grants for SBDCs, microloans, women's centers, veterans, etc. |
| Small Business Administration—Business Loans Program Account | $158,000,000 (admin) + loan subsidies | Loan guarantees up to $73B total |
| Small Business Administration—Disaster Loans Program Account | $282,000,000 | Direct disaster loans and admin |
| United States Postal Service—Payment to Postal Service Fund | $38,360,000 | Revenue forgone on free/reduced mail |
Notable Sections
- Sec. 501: Prohibits CPSC from finalizing or implementing the 2014 Safety Standard for Recreational Off-Highway Vehicles until a National Academy of Sciences study on stability, rollovers, hangtags, and military impact is completed and reported to congressional committees.
- Sec. 502: Bars CPSC from using funds to promulgate, implement, or enforce any regulation banning gas stoves as a class of products.
- FCC Secs. 510-511: Extends a prior provision (Sec. 510) and restricts changes to universal service support rules (Sec. 511).
- GSA Sec. 527: Adds $23,612,000 to Federal Buildings Fund for specific repairs/alterations projects.
- SBA Sec. 540: Allows up to 5% transfers between appropriations (max 10% increase), subject to reprogramming rules.
- Selective Service: Explicitly prohibits funds for inducting persons into the Armed Forces.
Plain English
This title allocates billions to keep independent watchdogs, regulators, small business supporters, and government property managers running smoothly for everyday commerce, safety, elections, and federal operations.
Title Summary
Title VI provides general provisions applicable to all funds in Division E, imposing restrictions on spending, transfers, reprogramming, and specific activities across funded agencies. It includes mandatory appropriations for items like the President's compensation and federal retirement funds, as well as rescissions of unobligated balances. No new programs are created; it focuses on oversight, compliance, and prohibitions.
Spending Breakdown
| Line Item | Amount | Purpose |
| Sec. 618(a) Mandatory Appropriations | Amounts required under current law | President's compensation; judicial retirement funds; retiree health/life insurance contributions; Civil Service Retirement unfunded liabilities and annuities. |
| Sec. 634 Treasury Forfeiture Fund Rescission | $300,000,000 | Permanent rescission of unobligated balances by September 30, 2026. |
| Sec. 635 SIGPR Rescission | Unspecified unobligated balances | Permanent rescission of prior-year appropriations for Special Inspector General for Pandemic Recovery. |
| Sec. 608 Reprogramming Penalty | $100,000 per day | Reduction in salaries/expenses for late baseline reports to congressional committees. |
Notable Sections
- Restrictions: Sec. 601 bans funding non-federal intervenors in proceedings; Sec. 613-614 prohibits abortion funding (except life endangerment, rape, incest); Sec. 625 requires blocking pornography on federal networks (law enforcement exception); Sec. 632 blocks SEC rules on political contribution disclosures.
- Reprogramming/Transfers: Sec. 608 limits changes exceeding $5,000,000 or 10% without approval; Sec. 609 allows 50% carryover of FY2026 salaries/expenses unobligated balances into 2027 with notice.
- Oversight: Sec. 623 mandates Inspector General access to records; Sec. 633 requires quarterly budget reports; Sec. 627 caps conferences over $500,000 or 50+ overseas attendees without notice.
- Other: Sec. 634-635 rescind funds; Sec. 619 halts FTC food marketing report without EO compliance; Sec. 624 restricts FCC changes to universal service rules.
Plain English
This title restricts how agencies can use appropriated funds by banning certain expenditures, limiting transfers and travel, requiring reports, and rescinding unspent money, ensuring congressional oversight without direct program funding.
Title Summary
Title VII provides government-wide general provisions applicable to all U.S. departments, agencies, instrumentalities, and corporations receiving appropriated funds in FY 2026, imposing restrictions on spending, hiring, travel, training, contracts, and administrative practices rather than appropriating new funds. It covers rules for drug-free workplaces, vehicle purchases, employee citizenship requirements, office renovations, recycling funds, and interagency transfers. No specific agencies or programs receive dedicated funding; provisions enforce fiscal controls across the executive branch.
Spending Breakdown
| Line Item | Amount | Purpose |
| Passenger motor vehicles (excluding buses, ambulances, etc.) | $40,000 max | Maximum allowable purchase price per vehicle |
| Station wagons | $41,140 max | Maximum allowable purchase price |
| Police-type vehicles exceedance | $7,775 max | Allowed exceedance over standard limits |
| Office furnishing/redecoration (heads, officers, employees) | $5,000 max | Limit without advance notice to Appropriations Committees |
| GSA Government-wide Policy transfers (priority goals) | $15,000,000 max | Federal Government Priority Goals coordination/reduction of duplication |
| GSA Government-wide Policy transfers (innovations) | $17,000,000 max | Government-wide financial, IT, procurement, management initiatives |
| GSA Federal Citizen Services Fund transfers | $29,000,000 max | Multi-agency financial, IT, procurement activities and info sharing |
Notable Sections
- Sec. 701: Requires drug-free workplace policies for all funded entities.
- Sec. 704: Restricts pay to U.S. citizens, permanent residents seeking citizenship, refugees/asylees intending citizenship, or those owing allegiance; includes felony penalties for false affidavits and recovery of improper payments.
- Sec. 710: Caps office furnishing/redecoration at $5,000 without congressional notice.
- Sec. 714: Prohibits funding for certain employee training (e.g., inducing stress, religious content, changing personal values).
- Sec. 721 & 752: Authorize interagency transfers to GSA (up to $32M and $29M respectively) for management innovations and citizen services, with spend plans and notifications required.
- Sec. 726: Mandates contraceptive coverage in federal contracts with prescription drugs, with religious plan exceptions and anti-discrimination protections.
- Sec. 725: Bars federal agencies from monitoring individuals' internet use (with exceptions for aggregate data, law enforcement, security).
- Sec. 738: Requires reporting on conferences costing >$100,000 (annual) or >$20,000 (quarterly), including costs and contracting details.
- Sec. 747: Freezes FY 2026 pay rates for Vice President, Executive Schedule positions, certain SES/political appointees at/above Level IV (with limited exceptions).
Plain English
This title sets strict rules limiting how federal agencies spend taxpayer money on things like cars, offices, training, and contracts while protecting whistleblowers, privacy, and congressional oversight.
Title Summary
This title establishes general administrative and restrictive provisions for federal and District of Columbia (DC) local funds, without providing new direct appropriations beyond "such sums as may be necessary" from DC funds for refunds and legal settlements (Sec. 801). It governs DC government agencies and federal funds in the Act, imposing limits on reprogramming, vehicle use, lobbying, drug policy, abortion funding, and other activities. It also includes budget reporting requirements, transfer authorities, continuing resolution provisions for FY2027, and amendments to increase caps in the DC College Access Program.
Spending Breakdown
| Line Item | Amount | Purpose |
| Refunds and legal settlements (Sec. 801) | Such sums as necessary | Payments from DC funds for refunds, legal settlements, or judgments against DC government. |
Note: No other specific dollar appropriations; Sec. 820 amends DC College Access Act to raise tuition/fee caps (e.g., $10,000 to $15,000; $50,000 to $75,000 for one program; $2,500 to $3,750; $12,500 to $18,750 for another), but funding source is unchanged local program.
Notable Sections
- Sec. 803: Restricts reprogramming of FY2026 federal/DC funds (e.g., no new programs; no augmentations over $3,000,000 or 10%; personnel increases over 20% require congressional approval); authorizes DC reprogramming of local funds through Nov. 7, 2026.
- Sec. 804, 806: Prohibits federal funds for DC "shadow" Senator/Representative offices or assistance (by Attorney General) for lawsuits seeking congressional voting representation.
- Sec. 805: Limits official vehicles for DC employees to duty-only use, with exceptions for on-call police/fire/corrections/medical/emergency personnel, Mayor, and Council Chair residing in DC.
- Sec. 809: Bars federal or local funds from legalizing/reducing penalties for Schedule I substances (including recreational THC derivatives).
- Sec. 810: Restricts DC funds for abortions except when mother's life is endangered or result of rape/incest.
- Sec. 820: Amends DC College Access Act of 1999 to increase tuition/fee award maximums and add pro-rata reduction rules for students over new thresholds ($10,000/$2,500).
- Sec. 816-817: Provides automatic local fund continuations for DC in FY2027 absent a federal CR or full appropriation.
- Sec. 818: Waives certain railroad laws for the Long Bridge Project (new Potomac crossing for rail/pedestrian use).
Plain English
This title sets strict federal rules on DC's use of funds, blocking spending on recreational marijuana legalization, most abortions, and congressional representation efforts while allowing budget flexibility and boosting college tuition aid caps.