S. 4378

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4378 Placed on Calendar Senate (PCS)]

<DOC>

Calendar No. 401
119th CONGRESS
2d Session
S. 4378

To combat fraud in Federal programs, and for other purposes.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

April 22, 2026

Ms. Ernst (for herself, Mr. Ricketts, Mr. Marshall, Mr. Cramer, Mrs. 
Moody, Mr. Sheehy, Mr. Banks, Mr. Grassley, Mr. Cornyn, Mr. Moreno, Mr. 
Husted, Mr. McCormick, and Mr. Lankford) introduced the following bill; 
which was read the first time

April 27, 2026

Read the second time and placed on the calendar

_______________________________________________________________________

A BILL

To combat fraud in Federal programs, and for other purposes.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Protecting American Taxpayers Act''.

SEC. 2. TABLE OF CONTENTS.

The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
DIVISION A--RECOVERING STOLEN FUNDS

TITLE I--IMPROPER PAYMENTS

Sec. 1101. Short title.
Sec. 1102. Preventing fraud in child care services.
Sec. 1103. Identifying fraud in health care services.
Sec. 1104. Recovering improper payments.
TITLE II--ASSISTING SMALL BUSINESSES NOT FRAUDSTERS

Sec. 1201. Short title.
Sec. 1202. Assistance prohibited after fraud conviction.
TITLE III--WELFARE ABUSE AND LAUNDERING ZILLIONS

Sec. 1301. Short title.
Sec. 1302. Requiring investigations of certain payment increases under 
State programs funded by the Department of 
Health and Human Services.
TITLE IV--RETURNING UNSPENT COVID FUNDS

Sec. 1401. Short title.
Sec. 1402. Rescission of unused COVID funding.
TITLE V--BONUSES FOR COST-CUTTERS

Sec. 1501. Short title.
Sec. 1502. Cost savings enhancements.
TITLE VI--IMPROPER PAYMENTS TRANSPARENCY

Sec. 2601. Short title.
Sec. 2602. Including improper payment information in President's budget 
submission.
DIVISION B--PROTECTING TAXPAYERS

TITLE I--STRENGTHENING TANF PROGRAM INTEGRITY

Sec. 2101. Strengthening program integrity by measuring improper 
payments.
Sec. 2102. Prohibition on State diversion of Federal funds to replace 
State spending.
Sec. 2103. Aligning and improving data reporting.
Sec. 2104. Technical corrections to data exchange standards to improve 
program coordination.
TITLE II--RESTRICTION ON UNITED STATES ASSISTANCE FOR FOREIGN AGENTS

Sec. 2201. Short title.
Sec. 2202. Definitions.
Sec. 2203. Restriction on United States financial assistance.
Sec. 2204. Rule of construction.
TITLE III--OPPOSING INTERNATIONAL SUPPORT FOR THE TALIBAN

Sec. 2301. Short title.
Sec. 2302. Strategy to oppose foreign assistance by foreign countries 
and nongovernmental organizations to the 
Taliban.
Sec. 2303. Report on direct cash assistance programs in Afghanistan.
Sec. 2304. Report on status of Afghan Fund.
Sec. 2305. Sense of Congress opposing activities that support the 
Taliban or normalize diplomatic relations 
with the Taliban.
Sec. 2306. Defined term.
TITLE IV--STOP SECRET SPENDING ACT OF 2026

Sec. 2401. Short title.
Sec. 2402. Other transaction agreement reporting.
Sec. 2403. Other amendments.
Sec. 2404. GAO report.
DIVISION C--CATCHING FRAUDSTERS

TITLE I--PREVENTING DEEP FAKE SCAMS

Sec. 3101. Short title.
Sec. 3102. Findings.
Sec. 3103. Report.
TITLE II--SBA FRAUD ENFORCEMENT EXTENSION ACT

Sec. 3201. Short title.
Sec. 3202. Statute of limitations for certain programs.
TITLE III--RECOVER FRAUDULENT COVID FUNDS

Sec. 3301. Short title.
Sec. 3302. Statute of limitations for violations relating to pandemic-
era programs.
TITLE IV--FRAUD ALERT SYSTEMS

Sec. 3401. Short title.
Sec. 3402. Mandatory reporting and verification of payment information.
Sec. 3403. Data access for purposes of program integrity.
TITLE V--STOPPING TRANSFERS OF PUBLIC FUNDS ABROAD

Sec. 3501. Short title.
Sec. 3502. Prohibiting individuals receiving public assistance from 
conducting remittance transfers.
TITLE VI--VETERANS SCAM AND FRAUD EVASION ACT OF 2026

Sec. 3601. Short title.
Sec. 3602. Veterans Scam and Fraud Evasion Officer.
TITLE VII--EXPANDING WHISTLEBLOWER PROTECTIONS FOR CONTRACTORS ACT OF 
2026

Sec. 3701. Short title.
Sec. 3702. Defense contractor employees: protection from reprisal for 
disclosure of certain information.
Sec. 3703. Enhancement of non-defense contractor protection from 
reprisal for disclosure of certain 
information.

DIVISION A--RECOVERING STOLEN FUNDS

TITLE I--IMPROPER PAYMENTS

SEC. 1101. SHORT TITLE.

This title may be cited as the ``Stop Fraud Before Payment Act''.

SEC. 1102. PREVENTING FRAUD IN CHILD CARE SERVICES.

(a) State Plan.--Section 658E of the Child Care and Development 
Block Grant Act of 1990 (42 U.S.C. 9858c) is amended--
(1) in subsection (c)(2), by adding by striking 
subparagraph (S) and inserting the following:
``(S) Attendance-based billing.--The plan shall 
include an assurance that the lead agency will provide 
payment under this subchapter to a child care provider 
based on recorded attendance, rather than enrollment 
alone, in the program of the provider.''; and
(2) by adding at the end the following:
``(e) Timing of Payment.--Nothing in this subchapter shall be 
construed to require a lead agency to make a payment to a child care 
provider prior to the provision of child care services. The lead agency 
shall make a payment under this subchapter to such a provider as 
reimbursement, in a timely manner, and on the basis of the provider's 
provision of child care services.''.
(b) Audits.--Section 658K of the Child Care and Development Block 
Grant Act of 1990 (42 U.S.C. 9858i) is amended by adding at the end the 
following:
``(c) Federal Audits.--Each child care provider that receives a 
payment under this subchapter shall prepare a record of attendance in 
the provider's program and of the provider's provision of child care 
services, and maintain the record for a period of 7 years after the 
date of preparation of such record. The provider shall make such 
records available for audits by the Secretary, the Attorney General, 
and the Comptroller General of the United States.''.

SEC. 1103. IDENTIFYING FRAUD IN HEALTH CARE SERVICES.

(a) Medicare.--
(1) In general.--The Secretary of Health and Human Services 
shall, not later than 60 days after making a determination 
described in paragraph (2), notify the Inspector General of the 
Department of Health and Human Services of such determination.
(2) Determination.--A determination described in this 
paragraph is a determination that--
(A) the aggregate amount paid under the Medicare 
program under title XVIII of the Social Security Act 
(42 U.S.C. 1395 et seq.) for an item or service or 
items or services in a zip code and county or county 
equivalent increased by more than 100 percent in a 
single year; or
(B) the number of provider of services or suppliers 
(as those terms are defined under section 1861 of the 
Social Security Act (42 U.S.C. 1395x)) who received 
payment for items or services furnished under the 
Medicare program increased in a zip code and county or 
county equivalent by more than 100 percent in a single 
year.
(b) Qualified Health Plans Under the American Health Benefit 
Exchanges.--
(1) In general.--The Secretary of Health and Human Services 
shall, not later than 60 days after making a determination 
described in paragraph (2), notify the Inspector General of the 
Department of Health and Human Services of such determination.
(2) Determination.--A determination described in this 
paragraph is a determination that--
(A) the aggregate amount paid under all qualified 
health plans offered through the American Health 
Benefit Exchanges established under sections 1311 and 
1321 of the Patient Protection and Affordable Care Act 
(42 U.S.C. 18031, 18041) for an item or service or 
items or services in a zip code and county or county 
equivalent increased by more than 100 percent in a 
single year; or
(B) the number of providers of services who 
received payment for items or services under such 
qualified health plans increased in a zip code and 
county or county equivalent by more than 100 percent in 
a single year.
(3) Requirement to submit certain information.--Annually, 
each American Health Benefit Exchange established under section 
1311 or 1321 of the Patient Protection and Affordable Care Act 
(42 U.S.C. 18031, 18041) shall collect from each qualified 
health plan offered through such an Exchange, and submit to the 
Secretary of Health and Human Services, the information 
necessary for the Secretary to make a determination described 
in paragraph (2).
(c) Medicaid and CHIP.--
(1) Medicaid.--Section 1902 of the Social Security Act (42 
U.S.C. 1396a) is amended--
(A) in subsection (a)--
(i) in paragraph (88), by striking ``; 
and'' and inserting a semicolon;
(ii) in paragraph (89), by striking the 
period at the end and inserting ``; and''; and
(iii) by adding after paragraph (89) the 
following new paragraph:
``(90) provide that, not later than 60 days after making a 
determination described in subsection (yy), the State agency 
shall notify the Secretary and the Inspector General of the 
Department of Health and Human Services of such 
determination.''; and
(B) by adding at the end the following new 
subsection:
``(yy) Determination of Certain Increased Payments or Providers in 
a Single Year.--For purposes of subsection (a)(90), a determination 
described in this subsection is a determination that--
``(1) the aggregate amount paid under the State plan under 
this title, or under a waiver of such plan, for an item or 
service or items or services in a zip code and county or county 
equivalent increased by more than 100 percent in a single year; 
or
``(2) the number of providers of items or services who 
received payments for items or services furnished in a zip code 
and county or county equivalent under such State plan or waiver 
increased by more than 100 percent in a single year.''.
(2) CHIP.--Section 2107(e)(1) of the Social Security Act 
(42 U.S.C. 1397gg(e)(1)) is amended by--
(A) redesignating subparagraphs (I) through (W) as 
subparagraphs (J) through (X), respectively; and
(B) inserting after subparagraph (H) the following 
subparagraph:
``(I) Subsections (a)(90) and (yy) of section 1902 
(relating to determination of certain increased 
payments or providers in a single year and notification 
to the Secretary and the Inspector General of Health 
and Human Services).''.
(d) Audit by the Inspector General of Health and Human Services.--
Not later than 5 years after the date of enactment of this Act, and 
annually thereafter, the Inspector General of Health and Human Services 
shall--
(1) identify, based on the results of any notifications 
received under subsection (a) or (b), or under section 
1902(a)(90) of the Social Security Act (42 U.S.C. 1396a(a)(90)) 
or section 2107(e)(1)(I) of such Act (42 U.S.C. 
1397gg(e)(1)(I)), any program or State plan or waiver (in the 
case of Medicaid and the State Children's Health Insurance 
Program) under which the aggregate amount paid for an item or 
service or items or services in a zip code and county or county 
equivalent or the number of providers of items or services or 
suppliers, as applicable, who received payments for items or 
services furnished in a zip code and county or county 
equivalent increased by at least 400 percent during the 
preceding 5-year period; and
(2) audit any such program, State plan, or waiver.
(e) Effective Date.--
(1) Medicare.--Subsection (a) shall take effect on the date 
that is 180 days after the date of enactment of this Act.
(2) Qualified health plans under the american health 
benefit exchanges.--Subsection (b) shall take effect on the 
date that is 180 days after the date of enactment of this Act.
(3) Medicaid and chip.--
(A) In general.--Except as provided in subparagraph 
(B), the amendments made by subsection (c) shall take 
effect on the date that is 180 days after the date of 
enactment of this Act.
(B) Delay permitted if state legislation 
required.--In the case of a State plan approved under 
title XIX of the Social Security Act (42 U.S.C. 1396 et 
seq.) or title XXI of such Act (42 U.S.C. 1397aa et 
seq.) which the Secretary of Health and Human Services 
determines requires State legislation (other than 
legislation appropriating funds) in order for the plan 
to meet the additional requirements imposed by the 
amendments made by subsection (c), the State plan shall 
not be regarded as failing to comply with the 
requirements of such title XIX or XXI (as applicable) 
solely on the basis of the failure of the plan to meet 
such additional requirements before the first day of 
the first calendar quarter beginning after the close of 
the first regular session of the State legislature that 
ends after the 1-year period beginning with the date of 
enactment of this section. For purposes of the 
preceding sentence, in the case of a State that has a 
2-year legislative session, each year of the session is 
deemed to be a separate regular session of the State 
legislature.

SEC. 1104. RECOVERING IMPROPER PAYMENTS.

(a) Guidance.--The Director of the Office of Management and Budget 
shall prescribe guidance to all agencies (as defined in section 551 of 
title 5, United States Code) to ensure that all improper payments (as 
defined in section 3351 of title 31, United States Code) are recovered.
(b) Annual Inspector General Report.--Section 3353(a)(1) of title 
31, United States Code, is amended--
(1) in subparagraph (A), by striking ``and'' at the end;
(2) in subparagraph (B)(iv), by striking the period at the 
end and inserting ``; and''; and
(3) by adding at the end the following:
``(C) include in each report submitted under 
subparagraph (B) the amount of improper payments 
recovered by the executive agency in the fiscal year 
covered by the report.''.

TITLE II--ASSISTING SMALL BUSINESSES NOT FRAUDSTERS

SEC. 1201. SHORT TITLE.

This title may be cited as the ``Assisting Small Businesses Not 
Fraudsters Act''.

SEC. 1202. ASSISTANCE PROHIBITED AFTER FRAUD CONVICTION.

(a) In General.--Section 16 of the Small Business Act (15 U.S.C. 
645) is amended by adding at the end the following:
``(h) Financial Assistance Prohibition.--
``(1) In general.--An associate of a small business concern 
who is finally convicted of any crime involving or relating to 
financial misconduct or a false statement with respect to a 
covered loan or grant shall be ineligible to receive any 
financial assistance from the Administrator, other than 
financial assistance under section 7(b).
``(2) Business concerns.--A small business concern that has 
as an associate an individual subject to paragraph (1) shall be 
ineligible to receive any financial assistance from the 
Administrator, other than financial assistance under section 
7(b).
``(3) Definitions.--In this subsection:
``(A) Associate.--The term `associate' means, with 
respect to a small business concern--
``(i) an officer, director, or owner of 
more than 20 percent of the equity of, or a key 
employee of, such small business concern;
``(ii) any entity not less than 20 percent 
owned or controlled by one or more individuals 
referred to in clause (i); and
``(iii) any other individual or entity in 
control of or controlled by such small business 
concern, except for a licensed small business 
investment company (as defined in section 
103(3) of the Small Business Investment Act of 
1958 (15 U.S.C. 662(3))).
``(B) Covered loan or grant.--The term `covered 
loan or grant' means--
``(i) a loan made under--
``(I) paragraph (36) or (37) of 
section 7(a); or
``(II) section 7(b) in response to 
the COVID-19 pandemic; or
``(ii) a grant made under--
``(I) section 5003 of the American 
Rescue Plan Act of 2021 (15 U.S.C. 
9009c); or
``(II) section 324 of the Economic 
Aid to Hard-Hit Small Businesses, 
Nonprofits, and Venues Act (15 U.S.C. 
9009a).
``(C) Finally convicted.--The term `finally 
convicted' means, with respect to a person, that such 
person has been convicted of an offense and such 
conviction--
``(i) has not been appealed and is no 
longer appealable because the time for taking 
an appeal has expired; or
``(ii) has been appealed and the appeals 
process for such conviction is completed.''.
(b) Applicability.--Subsection (h) of section 16 of the Small 
Business Act (15 U.S.C. 645), as added by subsection (a) of this 
section, shall not apply to any contract or other agreement entered 
into by the Government prior to the date of enactment of this Act.

TITLE III--WELFARE ABUSE AND LAUNDERING ZILLIONS

SEC. 1301. SHORT TITLE.

This title may be cited as the ``Welfare Abuse and Laundering 
Zillions Act'' or the ``WALZ Act''.

SEC. 1302. REQUIRING INVESTIGATIONS OF CERTAIN PAYMENT INCREASES UNDER 
STATE PROGRAMS FUNDED BY THE DEPARTMENT OF HEALTH AND 
HUMAN SERVICES.

In the case that the total amount paid to providers of services and 
suppliers under a State program that receives Federal financial 
assistance administered by the Secretary of Health and Human Services 
during any 6-month period increases by 10 percent or more as compared 
to that amount during the prior 6-month period, the Inspector General 
of the Department of Health and Human Services shall open an 
investigation into such program.

TITLE IV--RETURNING UNSPENT COVID FUNDS

SEC. 1401. SHORT TITLE.

This title may be cited as the ``Returning Unspent COVID Funds 
Act''.

SEC. 1402. RESCISSION OF UNUSED COVID FUNDING.

(a) In General.--Subject to subsection (b), effective on the date 
of enactment of this Act, the unobligated balances of amounts made 
available under the following are rescinded:
(1) The American Rescue Plan Act of 2021 (Public Law 117-2; 
135 Stat. 4).
(2) Division M or N of the Consolidated Appropriations Act, 
2021 (Public Law 116-260; 134 Stat. 1182).
(3) The Paycheck Protection Program and Health Care 
Enhancement Act (Public Law 116-139; 134 Stat. 620).
(4) The CARES Act (Public Law 116-136; 134 Stat. 281).
(5) The Families First Coronavirus Response Act (Public Law 
116-127; 134 Stat. 178).
(6) The Coronavirus Preparedness and Response Supplemental 
Appropriations Act, 2020 (Public Law 116-123; 134 Stat. 146).
(b) National Security Waiver.--Amounts described in subsection (a) 
that were made available for an account or program shall not be 
rescinded if, not later than 60 days after the date of enactment of 
this Act, the President submits to the Committee on the Budget of the 
House of Representatives and the Committee on Finance of the Senate a 
notice waiving the rescission under subsection (a) with respect to the 
account or program.
(c) Use for Deficit Reduction.--Amounts rescinded under subsection 
(a) shall remain in the general fund of the Treasury for the sole 
purpose of deficit reduction.

TITLE V--BONUSES FOR COST-CUTTERS

SEC. 1501. SHORT TITLE.

This title may be cited as the ``Bonuses for Cost-Cutters Act of 
2026''.

SEC. 1502. COST SAVINGS ENHANCEMENTS.

(a) In General.--
(1) Definitions.--Section 4511 of title 5, United States 
Code, is amended--
(A) in the section heading, by striking 
``Definition'' and inserting ``Definitions''; and
(B) in subsection (a)--
(i) by striking ``this subchapter, the 
term'' and inserting the following: ``this 
subchapter--
``(1) the term'';
(ii) by striking the period at the end and 
inserting ``; and''; and
(iii) by adding at the end the following:
``(2) the term `surplus salaries and expenses funds' means 
amounts made available for the salaries and expenses account, 
or equivalent account, of an agency--
``(A) that are identified by an employee of the 
agency under section 4512(a) as unnecessary;
``(B) that the Inspector General of the agency or 
other agency employee designated under section 4512(b) 
determines are not required for the purpose for which 
the amounts were made available;
``(C) that the Chief Financial Officer of the 
agency determines are not required for the purpose for 
which the amounts were made available; and
``(D) the rescission of which would not be 
detrimental to the full execution of the purposes for 
which the amounts were made available.''.
(2) Authority.--Section 4512 of title 5, United States 
Code, is amended--
(A) in subsection (a)--
(i) in the matter preceding paragraph (1), 
by inserting ``or identification of surplus 
salaries and expenses funds'' after 
``mismanagement'';
(ii) in paragraph (2), by inserting ``or 
identification'' after ``disclosure''; and
(iii) in the matter following paragraph 
(2), by inserting ``or identification'' after 
``disclosure''; and
(B) by adding at the end the following:
``(c)(1) The Inspector General of an agency or other agency 
employee designated under subsection (b) shall refer to the Chief 
Financial Officer of the agency any potential surplus salaries and 
expenses funds identified by an employee that the Inspector General or 
other agency employee determines meet the requirements under 
subparagraphs (B) and (D) of section 4511(a)(2), along with any 
recommendations of the Inspector General or other agency employee.
``(2)(A) If the Chief Financial Officer of the agency determines 
that potential surplus salaries and expenses funds referred under 
paragraph (1) meet the requirements under section 4511(a)(2), except as 
provided in subsection (d), the head of the agency shall transfer the 
amount of the surplus salaries and expenses funds from the applicable 
appropriations account to the general fund of the Treasury.
``(B) Any amounts transferred under subparagraph (A) shall be 
deposited in the Treasury and used for deficit reduction, except that 
in the case of a fiscal year for which there is no Federal budget 
deficit, such amounts shall be used to reduce the Federal debt (in such 
manner as the Secretary of the Treasury considers appropriate).
``(3) The Inspector General or other agency employee designated 
under subsection (b) for each agency and the Chief Financial Officer 
for each agency shall issue standards and definitions for purposes of 
making determinations relating to potential surplus salaries and 
expenses funds identified by an employee under this subsection.
``(d)(1) The head of an agency may retain not more than 10 percent 
of amounts to be transferred to the general fund of the Treasury under 
subsection (c)(2).
``(2) Amounts retained by the head of an agency under paragraph (1) 
may be--
``(A) used for the purpose of paying a cash award under 
subsection (a) to 1 or more employees who identified the 
surplus salaries and expenses funds; and
``(B) to the extent amounts remain after paying cash awards 
under subsection (a), transferred or reprogrammed for use by 
the agency, in accordance with any limitation on such a 
transfer or reprogramming under any other provision of law.
``(e)(1) Not later than October 1 of each fiscal year, the head of 
each agency shall submit to the Secretary of the Treasury a report 
identifying the total savings achieved during the previous fiscal year 
through disclosures of possible fraud, waste, or mismanagement and 
identifications of surplus salaries and expenses funds by an employee.
``(2) Not later than September 30 of each fiscal year, the head of 
each agency shall submit to the Secretary of the Treasury a report 
that, for the previous fiscal year--
``(A) describes each disclosure of possible fraud, waste, 
or mismanagement or identification of potentially surplus 
salaries and expenses funds by an employee of the agency 
determined by the agency to have merit; and
``(B) provides the number and amount of cash awards paid by 
the agency under subsection (a).
``(3) The head of each agency shall include the information 
described in paragraphs (1) and (2) in each budget request of the 
agency submitted to the Office of Management and Budget as part of the 
preparation of the budget of the President submitted to Congress under 
section 1105(a) of title 31.
``(4) The Secretary of the Treasury shall submit to the Committee 
on Appropriations of the Senate, the Committee on Appropriations of the 
House of Representatives, and the Government Accountability Office an 
annual report on Federal cost saving and awards based on the reports 
submitted under paragraphs (1) and (2).
``(f) The Director of the Office of Personnel Management shall--
``(1) ensure that the cash award program of each agency 
complies with this section; and
``(2) submit to Congress an annual certification indicating 
whether the cash award program of each agency complies with 
this section.
``(g) Not later than 3 years after the date of enactment of this 
subsection, and every 3 years thereafter, the Comptroller General of 
the United States shall submit to Congress a report on the operation of 
the cost savings and awards program under this section, including any 
recommendations for legislative changes.''.
(3) Technical and conforming amendment.--The table of 
sections for subchapter II of chapter 45 of title 5, United 
States Code, is amended by striking the item relating to 
section 4511 and inserting the following:

``4511. Definitions and general provisions.''.
(4) Sunset.--Effective 6 years after the date of enactment 
of this Act--
(A) section 4511 of title 5, United States Code, is 
amended--
(i) in the section heading, by striking 
``Definitions'' and inserting ``Definition''; 
and
(ii) in subsection (a)--
(I) in paragraph (1), by striking 
``; and'' and inserting a period;
(II) by striking ``this 
subchapter--'' and all that follows 
through ``the term `agency' means'' and 
inserting ``this subchapter, the term 
`agency' means''; and
(III) by striking paragraph (2);
(B) section 4512 of title 5, United States Code, is 
amended--
(i) in subsection (a)--
(I) in the matter preceding 
paragraph (1), by striking ``or 
identification of surplus salaries and 
expenses funds'';
(II) in paragraph (2), by striking 
``or identification''; and
(III) in the matter following 
paragraph (2), by striking ``or 
identification''; and
(ii) by striking subsections (c) through 
(g); and
(C) the table of sections for subchapter II of 
chapter 45 of title 5, United States Code, is amended 
by striking the item relating to section 4511 and 
inserting the following:

``4511. Definition and general provisions.''.
(b) Officers Eligible for Cash Awards.--
(1) In general.--Section 4509 of title 5, United States 
Code, is amended to read as follows:
``Sec. 4509. Prohibition of cash award to certain officers
``(a) Definition.--In this section, the term `agency'--
``(1) has the meaning given the term in section 551(1); and
``(2) includes an entity described in section 4501(1).
``(b) Prohibition.--An officer may not receive a cash award under 
this subchapter if the officer--
``(1) serves in a position at level I of the Executive 
Schedule;
``(2) is the head of an agency; or
``(3) is a commissioner, board member, or other voting 
member of an independent establishment.''.
(2) Technical and conforming amendment.--The table of 
sections for subchapter I of chapter 45 of title 5, United 
States Code, is amended by striking the item relating to 
section 4509 and inserting the following:

``4509. Prohibition of cash award to certain officers.''.

TITLE VI--IMPROPER PAYMENTS TRANSPARENCY

SEC. 2601. SHORT TITLE.

This title may be cited as the ``Improper Payments Transparency 
Act''.

SEC. 2602. INCLUDING IMPROPER PAYMENT INFORMATION IN PRESIDENT'S BUDGET 
SUBMISSION.

Section 1105(a) of title 31, United States Code, is amended by 
adding at the end the following:
``(39) information with respect to improper payment (as 
such term is defined in section 3351) amounts and rates for 
programs and activities at each executive agency required to 
submit improper payment reports under subchapter IV of chapter 
33, including--
``(A) a narrative description, including a detailed 
explanation with respect to why any improper payment 
amounts and rates occurred and trends of--
``(i) each program and activity with 
improper payment amounts and rates that have 
increased or decreased on average over the 
previous 3 years; and
``(ii) each program and activity whose 
improper payment amounts and rates did not 
change over such years; and
``(B) any corrective actions, including any such 
action in any corrective action plan under section 
3352(d), with respect to such programs and activities 
that are incomplete, and steps the executive agency 
will take to address issues relating to improper 
payment amounts and rates.''.

DIVISION B--PROTECTING TAXPAYERS

TITLE I--STRENGTHENING TANF PROGRAM INTEGRITY

SEC. 2101. STRENGTHENING PROGRAM INTEGRITY BY MEASURING IMPROPER 
PAYMENTS.

(a) Applicability of Improper Payments Laws.--Section 404 of the 
Social Security Act (42 U.S.C. 604) is amended by adding at the end the 
following:
``(l) Applicability of Improper Payments Laws.--
``(1) In general.--The Improper Payments Information Act of 
2002 and the Improper Payments Elimination and Recovery Act of 
2010 shall apply to a State in respect of the State program 
funded under this part and any other State program funded with 
qualified State expenditures (as defined in section 
409(a)(6)(B)(i)) in the same manner in which such Acts apply to 
a Federal agency.
``(2) Regulations.--Within 2 years after the date of the 
enactment of this subsection, the Secretary shall prescribe 
regulations governing how a State reviews and reports improper 
payments under the State program funded under this part and any 
other State program funded with qualified State expenditures 
(as defined in section 409(a)(6)(B)(i)).''.
(b) Report to Congress.--Within 1 year after the date of the 
enactment of this Act, the Secretary of Health and Human Services shall 
submit to the Congress a written report that contains a plan to reduce 
or eliminate improper payments made by States under part A of title IV 
of the Social Security Act within 10 years.

SEC. 2102. PROHIBITION ON STATE DIVERSION OF FEDERAL FUNDS TO REPLACE 
STATE SPENDING.

Section 408(a) of the Social Security Act (42 U.S.C. 608(a)) is 
amended by adding at the end the following:
``(13) Non-supplantation requirement.--Funds made available 
to a State under this part shall be used to supplement, not 
supplant, State general revenue spending on activities 
described in section 404.''.

SEC. 2103. ALIGNING AND IMPROVING DATA REPORTING.

(a) Requirement That States Report Full-population Data.--Section 
411(a)(1) of the Social Security Act (42 U.S.C. 611(a)(1)) is amended--
(1) by striking subparagraph (B);
(2) by striking ``(1) General reporting requirement.--''; 
and
(3) by--
(A) redesignating--
(i) subparagraph (A) as paragraph (1);
(ii) clauses (i) through (xvii) of 
subparagraph (A) as subparagraphs (A) through 
(Q), respectively;
(iii) subclauses (I) through (V) of clause 
(ii) as clauses (i) through (v), respectively;
(iv) subclauses (I) through (VII) of clause 
(xi) as clauses (i) through (vii), 
respectively; and
(v) subclauses (I) through (V) of clause 
(xvi) as clauses (i) through (v), respectively; 
and
(B) moving each such redesignated provision 2 ems 
to the left.
(b) Report on Participation in Work Activities.--Section 411(a)(1) 
of the Social Security Act (42 U.S.C. 611(a)(1)), as amended by 
subsection (a)(3) of this section, is further amended by striking 
subparagraphs (K) and (L) and inserting the following:
``(K) The work eligibility status of each 
individual in the family, and--
``(i) in the case of each work-eligible 
individual (as defined in the regulations 
promulgated pursuant to section 
407(i)(1)(A)(i)) in the family, the number of 
hours (including zero hours) per month of 
participation in work activities (as defined in 
section 407(d)); and
``(ii) in the case of each individual in 
the family who is not a work-eligible 
individual (as so defined), the reason for that 
status.
``(L) For each work-eligible individual (as so 
defined) and each adult in the family who did not 
participate in work activities (as so defined) during a 
month, the reason for the lack of participation.''.
(c) Reporting of Information on Employment and Earnings Outcomes.--
Section 411(c) of the Social Security Act (42 U.S.C. 611(c)) is amended 
to read as follows:
``(c) Reporting of Information on Employment and Earnings 
Outcomes.--The Secretary, in consultation with the Secretary of Labor, 
shall determine the information that is necessary to compute the 
employment and earnings outcomes and the statistical adjustment model 
for the employment and earnings outcomes required under section 407, 
and each eligible State shall collect and report that information to 
the Secretary.''.

SEC. 2104. TECHNICAL CORRECTIONS TO DATA EXCHANGE STANDARDS TO IMPROVE 
PROGRAM COORDINATION.

(a) In General.--Section 411(d) of the Social Security Act (42 
U.S.C. 611(d)) is amended to read as follows:
``(d) Data Exchange Standards for Improved Interoperability.--
``(1) Designation.--The Secretary shall, in consultation 
with an interagency work group established in consultation with 
the Office of Management and Budget and considering State 
government perspectives, by rule, designate data exchange 
standards to govern, under this part--
``(A) necessary categories of information that 
State agencies operating programs under State plans 
approved under this part are required under applicable 
Federal law to electronically exchange with another 
State agency; and
``(B) Federal reporting and data exchange required 
under applicable Federal law.
``(2) Requirements.--The data exchange standards required 
by paragraph (1) shall, to the extent practicable--
``(A) incorporate a widely accepted, non-
proprietary, searchable, computer-readable format, such 
as the eXtensible Markup Language;
``(B) contain interoperable standards developed and 
maintained by intergovernmental partnerships, such as 
the National Information Exchange Model;
``(C) incorporate interoperable standards developed 
and maintained by Federal entities with authority over 
contracting and financial assistance;
``(D) be consistent with and implement applicable 
accounting principles;
``(E) be implemented in a manner that is cost-
effective and improves program efficiency and 
effectiveness; and
``(F) be capable of being continually upgraded as 
necessary.
``(3) Rule of construction.--Nothing in this subsection 
shall be construed to require a change to existing data 
exchange standards found to be effective and efficient.''.
(b) Effective Date.--Not later than the date that is 24 months 
after the date of the enactment of this section, the Secretary of 
Health and Human Services shall issue a proposed rule that--
(1) identifies federally required data exchanges, include 
specification and timing of exchanges to be standardized, and 
address the factors used in determining whether and when to 
standardize data exchanges; and
(2) specifies State implementation options and describes 
future milestones.

TITLE II--RESTRICTION ON UNITED STATES ASSISTANCE FOR FOREIGN AGENTS

SEC. 2201. SHORT TITLE.

This title may be cited as the ``No Funding for Foreign Agents 
Act''.

SEC. 2202. DEFINITIONS.

In this title:
(1) Agent of a covered foreign principal.--The term ``agent 
of a covered foreign principal'' means--
(A) any person who acts as an agent, 
representative, employee, or servant, or in any other 
capacity at the order, request, or under the direction 
or control, of a covered foreign principal or of a 
person any of whose activities are directly or 
indirectly supervised, directed, controlled, financed, 
or subsidized in whole or in major part by a covered 
foreign principal, whether or not that person 
represents the interests of such foreign principal 
before any agency or official of the Government of the 
United States or engages in any official activity 
within the United States;
(B) any duly accredited diplomatic or consular 
officer of the government of a covered nation who is so 
recognized by the Department of State;
(C) any official of the government of a covered 
nation whose duties are known by the Department of 
State;
(D) any member of the staff of, or any person 
employed by, a duly accredited diplomatic or consular 
officer of the government of a covered nation who is so 
recognized by the Department of State;
(E) any agent of a covered foreign principal who 
engages in lobbying activities and has registered or 
would be required to register under section 4 of the 
Lobbying Disclosure Act of 1995 (2 U.S.C. 1603); and
(F) any person who has provided notice to the 
Attorney General as an agent of a foreign government or 
would be required to provide such notice under section 
951 of title 18, United States Code.
(2) Controlled.--The term ``controlled'' has the meaning 
given the term ``control'' in section 80.208 of title 31, Code 
of Federal Regulations, provided that any officer, executive, 
proprietor, director, partner, senior manager, or combination 
of agents who together own a majority or a dominant minority of 
the total outstanding voting interest, of an entity shall be 
understood to control it for purposes of this Act.
(3) Covered foreign principal.--The term ``covered foreign 
principal'' means--
(A) the government of a covered nation and any 
political party in a covered nation;
(B) a person in a covered nation, unless such 
person--
(i)(I) is an individual citizen of, and 
domiciled within, the United States; and
(II) is not an agent of a covered foreign 
principal; or
(ii)(I) is not an individual;
(II) is organized under, or created by, the 
laws of the United States or of any State or 
other place subject to the jurisdiction of the 
United States;
(III) has its principal place of business 
within the United States; and
(IV) is not controlled by an agent of a 
covered foreign principal;
(C) a partnership, association, corporation, 
organization, or other combination of persons organized 
under the laws of, or having its principal place of 
business in, a covered nation; or
(D) any organization named in section 1003 of the 
Anti-Terrorism Act of 1987 (22 U.S.C. 5202).
(4) Covered nation.--The term ``covered nation'' means the 
Democratic People's Republic of Korea, the People's Republic of 
China, the Russian Federation, the Islamic Republic of Iran, 
the Islamic Emirate of Afghanistan, Burkina Faso, Myanmar 
(formerly known as ``Burma''), Chad, Republic of the Congo, 
Equatorial Guinea, Eritrea, Haiti, Laos, Libya, Mali, Niger, 
Sierra Leone, Somalia, South Sudan, Sudan, Syria, or Yemen.
(5) Direct financial assistance.--The term ``direct 
financial assistance'' means financial assistance from the 
Government of the United States that is received by an entity 
selected by the Government or a pass-through entity, including 
any contract, grant, loan, cooperative agreement, or other 
agreement.
(6) Entity.--The term ``entity'' means any partnership, 
association, corporation, organization, or other combination of 
individuals.
(7) Indirect financial assistance.--The term ``indirect 
financial assistance'' means financial assistance from the 
Government of the United States that is received by a service 
provider which is paid by means of a voucher, certificate, or 
other means of Government-funded payment provided to a 
beneficiary who is able to choose a service provider.
(8) Pass-through entity.--The term ``pass-through entity'' 
means any entity, including a nonprofit or nongovernmental 
organization, acting under a contract, grant, loan, cooperative 
agreement, or other agreement with the Government of the United 
States or with a State or local government in the United States 
that--
(A) accepts direct financial assistance as a 
primary recipient or grantee; and
(B) distributes such assistance to other 
organizations that provide services.
(9) Person.--The term ``person'' means any individual, 
partnership, association, corporation, organization, or other 
combination of individuals.

SEC. 2203. RESTRICTION ON UNITED STATES FINANCIAL ASSISTANCE.

Any entity that is controlled by an agent of a covered foreign 
principal is ineligible to receive direct financial assistance or 
indirect financial assistance.

SEC. 2204. RULE OF CONSTRUCTION.

Nothing in this title may be construed to terminate--
(1) United States financial assistance to entities that are 
not controlled by an agent of a covered foreign principal; or
(2) any foreign assistance (as defined in section 634(b)(1) 
of the Foreign Assistance Act of 1962 (22 U.S.C. 2394(b)(1))).

TITLE III--OPPOSING INTERNATIONAL SUPPORT FOR THE TALIBAN

SEC. 2301. SHORT TITLE.

This title may be cited as the ``No Tax Dollars for Terrorists 
Act''.

SEC. 2302. STRATEGY TO OPPOSE FOREIGN ASSISTANCE BY FOREIGN COUNTRIES 
AND NONGOVERNMENTAL ORGANIZATIONS TO THE TALIBAN.

(a) Statement of Policy.--It is the policy of the United States--
(1) to oppose the provision of foreign assistance by 
foreign countries and nongovernmental organizations to the 
Taliban, particularly those countries and organizations that 
receive United States-provided foreign assistance; and
(2) to review United States-provided foreign assistance to 
such foreign countries and nongovernmental organizations that 
have provided foreign assistance to the Taliban.
(b) Report.--Not later than 180 days after the date of the 
enactment of this Act, the Secretary of State shall submit a report to 
the appropriate congressional committees that identifies, to the extent 
possible--
(1) foreign countries and nongovernmental organizations 
that have provided foreign assistance to the Taliban, 
including--
(A) the amount of United States-provided foreign 
assistance each country or organization receives, if 
any;
(B) the amount of foreign assistance each country 
or organization has provided to the Taliban; and
(C) a description of how the Taliban has utilized 
such foreign assistance; and
(2) efforts the United States has taken since August 2021 
to oppose foreign countries and nongovernmental organizations 
from providing foreign assistance to the Taliban, particularly 
those foreign countries and organizations that receive United 
States-provided foreign assistance.
(c) Strategy and Reports.--
(1) In general.--Not later than 180 days after the date of 
the enactment of this Act, the Secretary of State shall develop 
and implement a strategy to discourage foreign countries and 
nongovernmental organizations from providing foreign assistance 
to the Taliban. The strategy shall include efforts to support 
Afghan women and girls who are suffering under Taliban edicts, 
in a way that does not support the Taliban.
(2) Reports.--
(A) Initial report.--Not later than the date on 
which the strategy required under paragraph (1) is 
completed, the Secretary of State shall submit a report 
to the appropriate congressional committees detailing 
the strategy and a plan for its implementation.
(B) Subsequent reports.--Not later than 180 days 
after the date on which the strategy required under 
paragraph (1) is completed, and every 180 days 
thereafter for the following 5 years, the Secretary of 
State shall submit a report to the appropriate 
congressional committees describing the implementation 
of the strategy, including the impact of the strategy 
in discouraging foreign countries and nongovernmental 
organizations from providing financial or material 
support to the Taliban.
(C) Additional report.--
(i) In general.--Not later than 30 days 
after the date of the enactment of this Act, 
the Secretary of State shall submit a report to 
the appropriate congressional committees 
regarding the decision to terminate the bounty 
on Sirajuddin Haqqani and other key members of 
the Haqqani Network under the Rewards for 
Justice program.
(ii) Matters to be included.--The report 
required under clause (i) shall include the 
following:
(I) The status of the bounty on 
Sirajuddin Haqqani, Abdul Aziz Haqqani, 
and Yahya Haqqani under the Rewards for 
Justice program and the rationale for 
any changes made since September 1, 
2021.
(II) An identification of members 
of the Haqqani Network who are 
Specially Designated Global Terrorists 
and the status of the designation of 
the Haqqani Network as a foreign 
terrorist organization.
(III) A description of any United 
States Government engagements with 
Sirajuddin Haqqani, Abdul Aziz Haqqani, 
Yahya Haqqani, or the Haqqani Network 
since September 1, 2021.
(IV) Whether new information has 
emerged relating to the involvement of 
the Haqqani Network in terrorist 
attacks targeting the United States 
Military or United States civilians.
(iii) Form.--The report required under 
clause (i) shall be submitted in unclassified 
form, but may include a classified annex.
(d) Suspension of Foreign Assistance.--The Secretary of State shall 
immediately suspend all foreign assistance being sent to any country or 
nongovernmental organization that has provided assistance to the 
Taliban, as determined by the Secretary.

SEC. 2303. REPORT ON DIRECT CASH ASSISTANCE PROGRAMS IN AFGHANISTAN.

(a) In General.--Not later than 90 days after the date of the 
enactment of this Act, the Secretary of State shall submit a report to 
the appropriate congressional committees regarding United States 
Government-funded direct cash assistance programs in Afghanistan during 
the period beginning on August 1, 2021, and ending on the date that is 
30 days after the date of the enactment of this Act.
(b) Matters to Be Included.--The report required under subsection 
(a) shall, with respect to such direct cash assistance programs, 
include--
(1) a general description of the types of implementing 
partners and recipients;
(2) a description of method of payments;
(3) a description of how and where currency exchanges 
occur;
(4) a description of how hawalas are used and the oversight 
mechanism in place regarding use of hawalas to transfer funds;
(5) concealment of all personally identifiable information 
of individuals or groups that received United States 
Government-funded direct cash assistance; and
(6) a description of how oversight is conducted, including 
information on how the Department of State prevents the Taliban 
from accessing cash assistance under such programs.
(c) Defined Term.--In this section, the term ``hawala''' means a 
system of transferring money through a network of money lending 
brokers.

SEC. 2304. REPORT ON STATUS OF AFGHAN FUND.

(a) In General.--Not later than 90 days after the date of the 
enactment of this Act, and every 180 days thereafter for the following 
5 years, the Secretary of State, in consultation with the Secretary of 
the Treasury, shall submit a report to the appropriate congressional 
committees regarding the status of the Afghan Fund.
(b) Matters to Be Included.--The report required under subsection 
(a) shall, to the extent possible, include--
(1) a list of Taliban members working at Da Afghanistan 
Bank or serving on the Bank's board; and
(2) a description of--
(A) the Taliban's influence over Da Afghanistan 
Bank;
(B) the Afghan Fund's board of trustees, including 
how the Fund's trustees were vetted and selected, and 
what United States agencies were involved in the 
vetting and selection process;
(C) the conditions necessary for funds in the 
Afghan Fund to be released to Da Afghanistan Bank;
(D) how the Afghan Fund's board of trustees will 
decide on the type and appropriateness of the Fund's 
activities, including what kind of information will 
inform the board's decisions and how the board will 
collect and verify this information; and
(E) a description of what controls have been put 
into place to ensure funds are not diverted to or 
misused by the Taliban or other actors when the Fund 
begins making disbursements.
(c) Rescission of Funding for Afghan Reconstruction Activities for 
Deficit Reduction Purposes.--
(1) Rescission.--There is hereby rescinded all of the 
unobligated balances from the amounts appropriated or otherwise 
made available for reconstruction activities in Afghanistan 
through any of the following funds, programs, or accounts:
(A) The Afghanistan Security Forces Fund (ASFF).
(B) The Economic Support Fund (ESF).
(C) International Narcotics Control and Law 
Enforcement (INCLE).
(D) The Commanders' Emergency Response Program 
(CERP).
(E) Drug Interdiction and Counter-Drug Activities 
(DICDA).
(F) Migration and Refugee Assistance (MRA).
(G) International Disaster Assistance (IDA).
(H) Non-Proliferation, Antiterrorism, Demining, and 
Related (NADR).
(I) Commander's Emergency Response Program (CERP)
(J) Afghanistan Infrastructure Fund (AIF)
(K) Development Assistance (DA)
(L) Task Force for Business and Stability 
Operations (TFBSO)
(M) Global Health Programs (GHP)
(N) Contributions to International Organizations 
(CIO)
(O) U.S. Agency for Global Media (USAGM)
(P) U.S. International Development Finance 
Corporation (DFC)
(Q) Drug Enforcement Administration (DEA)
(R) Educational and Cultural Exchange Programs 
(ECE)
(S) USAID-Other (Other)
(T) Commodity Credit Corp (CCC)
(U) Human Rights and Democracy Fund (HRDF)
(2) Appropriation.--The amount rescinded under paragraph 
(1) shall be transferred to the general fund of the Treasury 
and be applied to deficit reduction.

SEC. 2305. SENSE OF CONGRESS OPPOSING ACTIVITIES THAT SUPPORT THE 
TALIBAN OR NORMALIZE DIPLOMATIC RELATIONS WITH THE 
TALIBAN.

It is the sense of Congress that the United States should not 
normalize diplomatic relations with the Taliban unless, at a minimum, 
the Taliban--
(1) coordinates with the United States to expel al-Qaeda 
and other terrorist groups located in Afghanistan;
(2) ceases the taking of United States citizens as hostages 
and the wrongful detention or persecution of Afghans who--
(A) worked for, or on behalf of, the United States;
(B) served in the Government or security forces of 
the Islamic Republic of Afghanistan; or
(C) advocated for good governance or 
internationally recognized human rights, including the 
rights of women, girls, and minority groups in 
Afghanistan;
(3) repeals all edicts and policies prohibiting, and takes 
demonstrable and consistent action to support, the education, 
employment, free movement, and free expression of women and 
girls in Afghanistan; and
(4) repeals all edicts and policies curtailing, and takes 
demonstrable and consistent action to support and respect, the 
rights of ethnic, religious, and other minority groups within 
Afghanistan, including Hazara communities.

SEC. 2306. DEFINED TERM.

In this title, the term ``appropriate congressional committees''' 
means--
(1) the Committee on Foreign Relations of the Senate;
(2) the Committee on Appropriations of the Senate;
(3) the Committee on Foreign Affairs of the House of 
Representatives; and
(4) the Committee on Appropriations of the House of 
Representatives.

TITLE IV--STOP SECRET SPENDING ACT OF 2026

SEC. 2401. SHORT TITLE.

This title may be cited as the ``Stop Secret Spending Act of 
2026''.

SEC. 2402. OTHER TRANSACTION AGREEMENT REPORTING.

(a) Other Transaction Agreements.--Section 2(a) of the Federal 
Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 
note) is amended--
(1) in paragraph (4)(A)--
(A) in clause (ii), by adding ``or'' at the end; 
and
(B) by adding at the end the following:
``(iii) include other transaction 
agreements;''; and
(2) in paragraph (7)--
(A) in subparagraph (B), by striking ``(2)(A)(i)'' 
and inserting ``(4)(A)(i)''; and
(B) in subparagraph (C), by striking ``(2)(A)(ii)'' 
and inserting ``(4)(A)(ii)''.
(b) Data Standards.--Section 4 of the Federal Funding 
Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note) is 
amended by adding at the end the following:
``(e) Other Transaction Agreement Data.--Not later than 3 years 
after the date of enactment of the Stop Secret Spending Act of 2026, 
the Secretary shall ensure that, with respect to the website 
established under section 2, or any successor website--
``(1) data relating to other transaction agreements is 
automatically transmitted to the website,; and
``(2) a centralized view of the data described in paragraph 
(1) is available on the website.''.
(c) Annual Report on Unreported Funding.--Section 2 of the Federal 
Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 
note) is amended by adding at the end the following:
``(h) Annual Report.--Not later than 1 year after the date of 
enactment of the Stop Secret Spending Act of 2026, and annually 
thereafter, the Secretary, in consultation with the Director, shall 
post to the website established under this section a report that 
includes--
``(1) the total amount of Federal spending on Federal 
awards for which data has not been posted to the website; and
``(2) the reason data on the Federal spending described in 
paragraph (1) has not been posted to the website, including 
whether the Federal spending was--
``(A) national security-related or classified;
``(B) a grant or contract awarded or entered into 
by a legislative or judicial branch agency; or
``(C) a subaward below a primary subaward.''.
(d) Implementation Plan.--
(1) Definitions.--In this subsection:
(A) Director.--The term ``Director'' means the 
Director of the Office of Management and Budget.
(B) Relevant agency.--The term ``relevant agency'' 
means a Federal agency (as defined in section 2(a) of 
the Federal Funding Accountability and Transparency Act 
of 2006 (31 U.S.C. 6101 note)) that has the authority 
to enter into an other transaction agreement, as 
determined by the Director.
(C) Secretary.--The term ``Secretary'' means the 
Secretary of the Treasury.
(D) Usaspending.gov.--The term ``USAspending.gov'' 
means the website established under section 2 of the 
Federal Funding Accountability and Transparency Act of 
2006 (31 U.S.C. 6101 note).
(2) Initial compilation.--If the Secretary has not yet 
complied with subsection (e) of section 4 of the Federal 
Funding Accountability and Transparency Act of 2006 (31 U.S.C. 
6101 note), as added by this section, by the date that is 1 
year after the date of enactment of this Act, not later than 1 
year after the date of enactment of this Act, the Secretary, in 
coordination with the Director and the heads of relevant 
agencies, shall publish on USAspending.gov a report that lists 
and includes a detailed description of all other transaction 
agreements entered into by the relevant agencies for the fiscal 
year preceding the fiscal year during which the report is 
published.
(3) Plan.--If the Secretary has not yet complied with 
subsection (e) of section 4 of the Federal Funding 
Accountability and Transparency Act of 2006 (31 U.S.C. 6101 
note), as added by this section, by the date that is 2 years 
after the date of enactment of this Act, not later than 2 years 
after the date of enactment of this Act, the Secretary, in 
consultation with the Director and the heads of relevant 
agencies, shall submit to Congress a plan that includes--
(A) the status of including data relating to other 
transaction agreements on USAspending.gov; and
(B) actions underway and planned to ensure that the 
data described in subparagraph (A) is fully 
incorporated into USAspending.gov by the date that is 3 
years after the date of enactment of this Act.

SEC. 2403. OTHER AMENDMENTS.

(a) Inspector General Reports.--Section 6(a) of the Federal Funding 
Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note) is 
amended--
(1) in paragraph (1)--
(A) in the matter preceding subparagraph (A), by 
striking ``each Federal agency'' and inserting ``each 
agency described in paragraph (1) or (2) of section 
901(b) of title 31, United States Code'';
(B) in subparagraph (A), by striking ``Federal 
agency'' and inserting ``agency''; and
(C) in subparagraph (B), by striking ``Federal 
agency'' and inserting ``agency''; and
(2) by striking paragraph (2) and inserting the following:
``(2) Deadlines.--The inspector general of each agency 
described in paragraph (1) or (2) of section 901(b) of title 
31, United States Code, shall submit to Congress and make 
publicly available a report described in paragraph (1)(B)--
``(A) not later than 1 year after the date of 
enactment of the Stop Secret Spending Act of 2026; and
``(B) not less than frequently than once every 2 
years after the date described in subparagraph (A) 
until the date that is 10 years after the date of 
enactment of the Stop Secret Spending Act of 2026 on 
the date of submission of the report required under 
section 3521(f) or 9105(a)(3) of title 31, United 
States Code, for the applicable fiscal year.''.
(b) Full Disclosure of Federal Funds.--
(1) In general.--Section 3 of the Federal Funding 
Accountability and Transparency Act of 2006 (31 U.S.C. 6101 
note) is amended--
(A) in subsection (b)--
(i) paragraph (1), in the matter preceding 
subparagraph (A), by striking ``a Federal 
agency or component of a Federal agency'' and 
inserting ``a Federal agency or a component of 
a Federal agency included on the list posted 
under subsection (e)(2)''; and
(ii) in paragraph (2)(B), in the matter 
preceding clause (i), by striking ``to be 
posted'' and inserting ``to be posted by a 
Federal agency or a component of a Federal 
agency included on the list posted under 
subsection (e)(2)''; and
(B) by adding at the end the following:
``(c) Quality of Information.--
``(1) In general.--The Secretary and the Director, in 
consultation with the heads of Federal agencies, shall 
establish requirements to ensure that the information to be 
posted under subsection (b) that is posted by a Federal agency 
or component of a Federal agency is complete and accurate.
``(2) Federal agency responsibility.--The head of each 
Federal agency or component of a Federal agency posting data 
under subsection (b) shall ensure that the data is complete and 
accurate.
``(3) Authority to verify accuracy.--The Secretary and the 
Director may verify that the data posted under subsection (b) 
by a Federal agency or component of a Federal agency are 
complete, accurate, and consistent.
``(d) Display Standards.--The Secretary, in consultation with the 
Director, shall ensure that the heads of Federal agencies that post 
information under subsection (b) comply with display standards 
established by the Secretary.
``(e) Agency Reporting Determination.--Not later than 1 year after 
the date of enactment of the Stop Secret Spending Act of 2026, and not 
less frequently than once every 2 years thereafter, the Secretary, in 
coordination with the Director, shall--
``(1) assess and make a determination with respect to which 
Federal agencies and components of Federal agencies are 
required to post information under subsection (b);
``(2) publish a list of the Federal agencies and components 
of Federal agencies determined under paragraph (1) on the 
website established under section 2(b)(1); and
``(3) provide to the head and inspector general of each 
Federal agency or component of a Federal agency included on the 
list published under paragraph (2) written notice of the 
inclusion of the Federal agency or component of a Federal 
agency on the list.''.
(2) Effective date.--The amendments made by paragraph 
(1)(A) shall take effect on the date on which the Secretary 
publishes the first list under section 3(e)(2) of the Federal 
Funding Accountability and Transparency Act of 2006 (31 U.S.C. 
6101 note), as added by paragraph (1).

SEC. 2404. GAO REPORT.

Not later than 1 year after the date of enactment of this Act, the 
Comptroller General of the United States shall make recommendations for 
any updates the Comptroller General of the United States determines 
advisable to clause 2.204--10 of the Federal Acquisition Regulation 
with respect to incorporating requirements under the Federal Funding 
Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note).

DIVISION C--CATCHING FRAUDSTERS

TITLE I--PREVENTING DEEP FAKE SCAMS

SEC. 3101. SHORT TITLE.

This title may be cited as the ``Preventing Deep Fake Scams Act''.

SEC. 3102. FINDINGS.

The Congress finds the following:
(1) Artificial intelligence is being used in new and 
innovative ways by the financial services sector.
(2) Artificial intelligence may provide benefits to banks, 
credit unions, and banking consumers.
(3) Artificial intelligence poses unique threats to the 
safety and security of customer accounts.
(4) Voice banking is offered by many banks for security and 
convenience reasons.
(5) The popularity of social media has made video and audio 
of potential targets easier to obtain for bad actors. These 
materials can be exploited to replicate the voices and 
appearances of other people in pursuit of data theft, identity 
theft, or fraud.
(6) Bad actors could utilize deep fakes, including voice 
and audio manipulation, to compromise and access the financial 
accounts of a consumer.

SEC. 3103. REPORT.

(a) In General.--The Secretary of the Treasury, in consultation 
with the Office of the Comptroller of the Currency, the Board of 
Governors of the Federal Reserve System, the Federal Deposit Insurance 
Corporation, the Bureau of Consumer Financial Protection, the Financial 
Crimes Enforcement Network of the Department of the Treasury, the 
National Credit Union Administration, and private-sector stakeholders, 
shall submit to Congress a report containing the contents described in 
subsection (c).
(b) Consultation.--
(1) Request for information.--Not later than 90 days after 
the date of enactment of this Act, the Secretary of the 
Treasury shall solicit public feedback on the report required 
under subsection (a).
(2) Industry and expert stakeholders.--In developing the 
report required under subsection (a), the Secretary of the 
Treasury shall seek out and consult with industry and expert 
stakeholders, including--
(A) depository institutions of varying asset sizes;
(B) credit unions of varying asset sizes;
(C) third-party vendors who use artificial 
intelligence when providing services to depository 
institutions and credit unions; and
(D) artificial intelligence experts.
(c) Contents.--The contents of the report described in this 
subsection are as follows:
(1) A description of how banks and credit unions 
proactively protect themselves and consumers from fraud 
utilizing artificial intelligence.
(2) A list of standard definitions for the different 
manners in which artificial intelligence is used, including 
terms like ``generative AI'', ``machine learning'', ``natural 
language processing'', ``algorithmic AI'', and ``deep fakes''.
(3) A description of potential risks that could result from 
the use of artificial intelligence by bad actors to steal data 
and identities of consumers and commit fraud.
(4) A list of best practices for financial institutions to 
protect their customers from attempts to steal data and 
identities of consumers or commit fraud.
(5) Legislative and regulatory recommendations for the 
regulation of artificial intelligence and to protect consumers 
from data theft, identity theft, and fraud.

TITLE II--SBA FRAUD ENFORCEMENT EXTENSION ACT

SEC. 3201. SHORT TITLE.

This title may be cited as the ``SBA Fraud Enforcement Extension 
Act''.

SEC. 3202. STATUTE OF LIMITATIONS FOR CERTAIN PROGRAMS.

(a) Shuttered Venue Operators.--Section 324 of division N of the 
Consolidated Appropriations Act, 2021 (15 U.S.C. 9009a) is amended by 
adding at the end the following:
``(g) Statute of Limitations.--Notwithstanding any other provision 
of law, any criminal prosecution or civil enforcement action for a 
violation of, or conspiracy to violate, section 371, 641, 1001, 1028A, 
1029, 1341, 1343, 1349, 1956, or 1957 of title 18, United States Code, 
or section 3729 or 3802 of title 31, United States Code, with respect 
to any grant for shuttered venue operators under this section shall be 
filed not later than 10 years after the date of the violation or 
conspiracy.''.
(b) Restaurant Revitalization.--Section 5003 of the American Rescue 
Plan Act of 2021 (15 U.S.C. 9009c) is amended by adding at the end the 
following:
``(d) Statute of Limitations.--Notwithstanding any other provision 
of law, any criminal prosecution or civil enforcement action for a 
violation of, or conspiracy to violate, section 371, 641, 1001, 1028A, 
1029, 1341, 1343, 1349, 1956, or 1957 of title 18, United States Code, 
or section 3729 or 3802 of title 31, United States Code, with respect 
to any restaurant revitalization grant under this section shall be 
filed not later than 10 years after the date of the violation or 
conspiracy.''.

TITLE III--RECOVER FRAUDULENT COVID FUNDS

SEC. 3301. SHORT TITLE.

This title may be cited as the ``Recover Fraudulent COVID Funds 
Act''.

SEC. 3302. STATUTE OF LIMITATIONS FOR VIOLATIONS RELATING TO PANDEMIC-
ERA PROGRAMS.

(a) Definitions.--In this section--
(1) the term ``pandemic-era law'' means--
(A) the Coronavirus Preparedness and Response 
Supplemental Appropriations Act, 2020 (Public Law 116-
123; 134 Stat. 146);
(B) the Families First Coronavirus Response Act 
(Public Law 116-127; 134 Stat. 177);
(C) the CARES Act (Public Law 116-136; 134 Stat. 
281);
(D) the Paycheck Protection Program and Health Care 
Enhancement Act (Public Law 116-139; 134 Stat. 620);
(E) divisions M and N of the Consolidated 
Appropriations Act, 2021 (Public Law 116-260; 134 Stat. 
1182);
(F) the American Rescue Plan Act of 2021 (Public 
Law 117-2; 135 Stat. 4); or
(G) an amendment made by a law described in 
subparagraphs (A) through (F); and
(2) the term ``pandemic-era program violation'' means an 
offense or other violation of law involving conduct that 
relates to or involves--
(A) a program, project, or activity that was 
authorized or established by, or was carried out under, 
a pandemic-era law; or
(B) funding provided under a pandemic-era law.
(b) Extension of Statute of Limitations.--
(1) Crimes.--No person shall be prosecuted, tried, or 
punished for any pandemic-era program violation that is a 
criminal offense unless the indictment is found or the 
information is instituted--
(A) notwithstanding section 3282(a) of title 18, 
United States Code, within 10 years after such offense 
shall have been committed; or
(B) within such longer period of years after such 
offense shall have been committed as is otherwise 
provided by law.
(2) Tariff act of 1930.--Notwithstanding section 621 of the 
Tariff Act of 1930 (19 U.S.C. 1621), no civil action, suit, or 
proceeding for the forfeiture of property accruing under the 
customs laws of the United States related to a pandemic-era 
program violation shall be instituted unless such civil action, 
suit, or proceeding is commenced within 10 years after the time 
when the alleged pandemic-era program violation was discovered, 
or within 3 years after the time when the involvement of the 
property in the alleged pandemic-era program violation was 
discovered, whichever was later, except that the time of the 
absence from the United States of the person whose property is 
subject to forfeiture, or of any concealment or absence of the 
property, shall not be reckoned within the 10-year period of 
limitation.
(3) False claims.--
(A) In general.--Notwithstanding section 3731(b)(1) 
of title 31, United States Code, a civil action under 
section 3730 of such title alleging a violation of 
section 3729 of such title that is a pandemic-era 
program violation may not be brought more than 10 years 
after the date on which the violation was committed.
(B) Notice.--Notwithstanding section 3808 of title 
31, United States Code, a notice to the person alleged 
to be liable with respect to a claim or statement that 
involves a pandemic-era violation shall be mailed or 
delivered in accordance with section 3803(d)(1) of such 
title not later than 10 years after the date on which 
the violation of section 3802 of such title is 
committed.
(c) Exclusion of Offenses With a Lapsed Period of Limitation.--
Subsection (b)(1)(A) shall not apply to a pandemic-era program 
violation that is a criminal offense for which, but for the extension 
under such subsection, the date by which an indictment was required to 
be found or an information was required to be instituted occurred 
before the date of enactment of this Act.

TITLE IV--FRAUD ALERT SYSTEMS

SEC. 3401. SHORT TITLE.

This title may be cited as the ``Fraud Alert Systems Act''.

SEC. 3402. MANDATORY REPORTING AND VERIFICATION OF PAYMENT INFORMATION.

(a) In General.--Subchapter II of chapter 33 of title 31, United 
States Code is amended by adding at the end the following:
``Sec. 3337. Mandatory reporting and verification of payment 
information
``(a) Definitions.--In this section:
``(1) Agency.--The term `agency' means--
``(A) an executive agency;
``(B) an independent regulatory agency, as defined 
in section 3502 of title 44; or
``(C) an entity that--
``(i)(I) is the Congress;
``(II) is a court of the United States;
``(III) is a government of a territory or 
possession of the United States; or
``(IV) is the District of Columbia; and
``(ii) uses a Treasury disbursement system.
``(2) Secretary.--The term `Secretary' means the Secretary 
of the Treasury.
``(3) Treasury disbursement system.--The term `Treasury 
disbursement system' means any system operated by the Secretary 
for the purpose of disbursing public money.
``(b) Mandatory Reporting of Payment Information.--For each payment 
authorized by the head of an agency that is submitted to a Treasury 
disbursement system for disbursement by the Secretary, the head of the 
agency shall provide to the Secretary, in such format as the Secretary 
requires, for inclusion in the Treasury disbursement system--
``(1) a brief description of the purpose for which the 
payment is being made;
``(2) the appropriations account (Treasury Account Symbol, 
or any successor thereto) from which the payment is to be 
drawn; and
``(3) the type of activity being reported (Business Event 
Type Code, or any successor thereto).
``(c) Periodic Updates.--Not less frequently than once each fiscal 
year--
``(1) for each payment--
``(A) the certifying official shall evaluate 
whether the information collected under subsection (b) 
is accurate and complete; and
``(B) the head of each certifying agency shall 
provide written confirmation to the disbursing official 
attesting to the accuracy of such information; and
``(2) the disbursing official shall consult with the 
certifying official to improve the management of the Treasury 
disbursement system.
``(d) Public Reporting.--Not later than 30 days after the date on 
which each payment that is subject to this subchapter is certified, the 
Director of the Office of Management and Budget shall direct the 
Secretary, or, if the payment is disbursed by an accountable official 
who is not in a position in the Department of the Treasury, the head of 
the agency with jurisdiction over the accountable official, to make 
available on the public website operated under the Federal Funding 
Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note) the 
data required to be provided under subsection (b) with respect to the 
payment.''.
(b) Implementation.--The Secretary of the Treasury may issue 
regulations or guidance to implement the amendments made by this title.
(c) Rule of Construction.--Nothing in this section, or an amendment 
made by this section, shall be construed to impose a legal liability on 
a disbursing official resulting from any action taken pursuant to this 
section, or an amendment made by this section.
(d) Conforming Amendment.--The table of sections for chapter 33 of 
title 31, United States Code is amended by inserting after the item 
relating to section 3336 the following:

``3337. Mandatory reporting and verification of payment information.''.

SEC. 3403. DATA ACCESS FOR PURPOSES OF PROGRAM INTEGRITY.

(a) Access to the National Directory of New Hires.--Section 453(j) 
of the Social Security Act (42 U.S.C. 653(j)) is amended by adding at 
the end the following:
``(12) Information to assist in the prevention of improper 
payments.--
``(A) In general.--The Secretary of the Treasury 
shall have access to the information in the National 
Directory of New Hires for the purpose of identifying, 
preventing, and recovering improper payments.
``(B) Redisclosure.--For the purpose of 
identifying, preventing, and recovering improper 
payments, the Secretary of the Treasury may redisclose 
information in the National Directory of New Hires to--
``(i) agents and contractors of the 
Secretary of the Treasury;
``(ii) Federal and non-Federal agencies 
authorized to receive information in the 
National Directory of New Hires directly from 
the Secretary; and
``(iii) such additional persons and 
entities as agreed to by the Secretary and the 
Secretary of the Treasury.''.
(b) Access to Information Covered by FCRA.--
(1) Definitions.--Section 603(k)(1) of the Fair Credit 
Reporting Act (15 U.S.C. 1681a(k)(1)) is amended--
(A) in subparagraph (A), by striking ``and'' at the 
end;
(B) in subparagraph (B), by striking the period at 
the end and inserting ``; and''; and
(C) by adding at the end the following:
``(C) does not include--
``(i) any change to a Federal disbursement, 
including the pre-certification termination of 
such disbursement, that is--
``(I) based on a consumer report; 
and
``(II) made to improve the accuracy 
of the disbursement; or
``(ii) any action taken by an authorized 
user of the Working System of the Do Not Pay 
Initiative authorized by section 3354 of title 
31, United States Code, in connection with the 
disbursement of a payment, as defined in 
section 3351 of that title, that is based on a 
consumer report.''.
(2) Permissible uses of consumer reports.--Section 604(a) 
of the Fair Credit Reporting Act (15 U.S.C. 1681b(a)) is 
amended by adding at the end the following:
``(7) To the Secretary of the Treasury for purposes of 
assisting Federal and non-Federal entities identify, prevent, 
and recover improper payments, including redisclosing 
information in a consumer report to--
``(A) agents and contractors of the Department of 
the Treasury; and
``(B) Federal and non-Federal entities authorized 
to receive such information directly from the 
Secretary.''.
(c) Privacy-Preserving Validation of Select Tax Information.--
(1) In general.--Section 6103(i) of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new 
paragraph:
``(9) Do not pay working system.--
``(A) In general.--In response to an inquiry by the 
Secretary with respect to a specific individual, the 
Commissioner shall provide the Secretary with any 
return information described in subparagraph (B) with 
respect to such individual for the applicable period, 
in a manner which preserves the confidentiality of such 
information, for the purposes of enhancing the Do Not 
Pay working system described in section 3354(c) of 
title 31, United States Code, which may include 
disclosing such information--
``(i) to agents and contractors of the 
Department of Treasury who are authorized to 
access the Do Not Pay working system, and
``(ii) other Federal agencies and State 
agencies that manage Federally-funded State-
administered programs (including agents and 
contractors of such agencies) who are 
authorized to access the Do Not Pay working 
system,
for purposes of using the Do Not Pay working system to 
identify, prevent, and recover improper payments.
``(B) Return information.--The return information 
described in this subparagraph is the following:
``(i) Taxpayer identification number.
``(ii) Filing status.
``(iii) Adjusted gross income.
``(iv) Income or loss reported on Schedule 
C of Form 1040 (or successor forms).
``(v) Filing year.
``(vi) Any reported identity theft related 
to the taxpayer identification number.
``(vii) Whether a tax return was not filed 
for any taxable year.
``(C) Applicable period.--For purposes of this 
paragraph, the term `applicable period' means, with 
respect to any individual, the period--
``(i) consisting of the number of taxable 
years specified by the Secretary in the inquiry 
made under subparagraph (A) (but not less than 
3 taxable years), and
``(ii) ending with the most recently 
completed taxable year for which the 
information described in such subparagraph is 
available.''.
(2) Effective date.--The amendment made by this subsection 
shall apply to disclosures made after the date of enactment of 
this Act.
(d) Access to Social Security Information.--Title II of the Social 
Security Act (42 U.S.C. 401 et seq.) is amended by adding at the end 
the following new section:

``SEC. 235. DISCLOSURE OF INFORMATION FOR DO NOT PAY SYSTEM.

``(a) In General.--For the purposes described in subsection (b), 
the Commissioner of Social Security shall, upon request of the 
Secretary of the Treasury, enter into an agreement with the Department 
of the Treasury to regularly provide personally identifiable 
information held by the Social Security Administration, which shall, 
with respect to any individual, include, at a minimum, the name, date 
of birth, and Social Security number of such individual.
``(b) Purposes.--Information provided under subsection (a) shall be 
used solely for purposes of enhancing the Do Not Pay working system 
described in section 3354(c) of title 31, United States Code, with 
respect to identifying, preventing, and recovering improper payments, 
including fraudulent payments.''.

TITLE V--STOPPING TRANSFERS OF PUBLIC FUNDS ABROAD

SEC. 3501. SHORT TITLE.

This title may be cited as the ``Stopping Transfers of Public Funds 
Abroad Act''.

SEC. 3502. PROHIBITING INDIVIDUALS RECEIVING PUBLIC ASSISTANCE FROM 
CONDUCTING REMITTANCE TRANSFERS.

(a) In General.--
(1) Enforcement.--The head of any Federal agency 
responsible for the administration of any public assistance 
program shall require any individual applying or reapplying for 
any payment or other benefit under such program to provide a 
written declaration, under penalty of perjury pursuant to 
section 1746 of title 28, United States Code, that such 
individual will not transfer any funds through a remittance 
transfer during any period in which such individual receives 
any payment or other benefit under such program.
(2) Penalty.--Any individual who has provided a written 
declaration described in paragraph (1) and subsequently 
transferred funds through a remittance transfer during any 
period in which such individual received any payment or other 
benefit under the public assistance program to which such 
declaration applies shall be subject to a fine of $100,000.
(b) Definitions.--In this section:
(1) Public assistance program.--The term ``public 
assistance program'' means any program described in paragraph 
(1), (2), (3), (4), (5), or (7) of section 416.1142(a) of title 
20, Code of Federal Regulations (as in effect of the date of 
enactment of this Act).
(2) Remittance transfer.--The term ``remittance transfer'' 
has the same meaning given such term under section 920(g) of 
the Electronic Fund Transfer Act (15 U.S.C. 1693o-1(g)).
(c) Effective Date.--This section shall apply to any payment or 
other benefit under a public assistance program which is provided after 
the date which is 30 days after the date of enactment of this Act.

TITLE VI--VETERANS SCAM AND FRAUD EVASION ACT OF 2026

SEC. 3601. SHORT TITLE.

This title may be cited as the ``Veterans Scam And Fraud Evasion 
Act of 2026'' or the ``VSAFE Act of 2026''.

SEC. 3602. VETERANS SCAM AND FRAUD EVASION OFFICER.

(a) In General.--Chapter 3 of title 38, United States Code, is 
amended by adding at the end the following new section:
``Sec. 326. Veterans Scam and Fraud Evasion Officer
``(a) Establishment.--There is in the Veterans Experience Office of 
the Department a Veterans Scam and Fraud Evasion Officer, who shall--
``(1) be responsible for fraud and scam prevention, 
reporting, and incident response plans at the Department; and
``(2) serve as a central point of contact to direct 
veterans to resources to prevent and mitigate fraud and scams.
``(b) Responsibilities.--The Veterans Scam and Fraud Evasion 
Officer shall carry out the following responsibilities:
``(1) Providing comprehensive communication from the 
Secretary to employees of the Department and veterans, their 
families, caregivers, and survivors during strategic and time-
sensitive fraud and scam incidents.
``(2) Establishing consistent guidance across the 
enterprise for employees as well as veterans, their families, 
caregivers, and survivors on how to identify, report, and avoid 
fraud and scam attempts.
``(3) Promoting the VSAFE Fraud Hotline and VSAFE.gov 
website of the Department (and any successor resources) and 
identifying other identity theft resources available to 
veterans, their families, caregivers, and survivors, including 
with respect to actions made by the Secretary to protect the 
identities of veterans and their beneficiaries.
``(4) Developing methods to monitor fraud and scam metrics 
within the Department to--
``(A) provide internal and external reporting;
``(B) enable advanced data analytics; and
``(C) facilitate proactive and robust fraud and 
scam trend identification.
``(5) Developing comprehensive training plans for 
Department employees fielding fraud and scam inquiries and 
reports.
``(6) Coordinating with the Inspector General of the 
Department and other Federal departments and agencies, 
including the Executive Office of the President, the Office of 
Management and Budget, the Internal Revenue Service, the 
Department of Justice, the Department of State, the Consumer 
Financial Protection Bureau, the Department of Defense, the 
Department of Education, the Social Security Administration, 
and other relevant agencies to--
``(A) develop a whole-of-government view within the 
Department to improve fraud prevention efforts within 
the Department;
``(B) identify the proper avenues for veterans to 
report fraud attempts and receive assistance; and
``(C) identify opportunities for coordination with 
such departments and agencies.
``(7) Consulting with veterans service organizations and 
State, local, and tribal governments, as necessary, to improve 
understanding of potential fraud and scam risks to veterans.
``(c) Full-time Employees.--Nothing in this section authorizes an 
increase in the number of full-time employees otherwise authorized for 
the Department.
``(d) Rule of Construction.--Nothing in this section shall be 
construed to limit the authority of the Office of Inspector General of 
the Department as otherwise provided in this title or in chapter 4 of 
title 5 (commonly referred to as the Inspector General Act of 1978).
``(e) Sunset.--The requirements and authorities of this section 
shall terminate on September 30, 2030.''.
(b) Clerical Amendment.--The table of sections at the beginning of 
such chapter is amended by adding at the end the following new item:

``326. Veterans Scam and Fraud Evasion Officer.''.

TITLE VII--EXPANDING WHISTLEBLOWER PROTECTIONS FOR CONTRACTORS ACT OF 
2026

SEC. 3701. SHORT TITLE.

This title may be cited as the ``Expanding Whistleblower 
Protections for Contractors Act of 2026''.

SEC. 3702. DEFENSE CONTRACTOR EMPLOYEES: PROTECTION FROM REPRISAL FOR 
DISCLOSURE OF CERTAIN INFORMATION.

Section 4701 of title 10, United States Code, is amended--
(1) in subsection (a)--
(A) in paragraph (1)--
(i) in the matter preceding subparagraph 
(A)--
(I) by striking ``An employee'' and 
all that follows through ``services 
contractor'' and inserting ``A 
protected individual''; and
(II) by striking ``disclosing'' and 
all that follows through ``evidence 
of''; and
(ii) by striking subparagraphs (A), (B), 
and (C) and inserting the following 
subparagraphs:
``(A) Refusing to obey an order that would require the 
protected individual to violate a law, rule, or regulation 
related to any contract, subcontract, grant, or subgrant.
``(B) Disclosing to a person or body described in paragraph 
(2) information that the protected individual reasonably 
believes is evidence of the following:
``(i) Gross mismanagement of any Department of 
Defense contract or grant, any gross waste of 
Department funds, any abuse of authority relating to 
any Department contract, subcontract, grant, or 
subgrant, or any violation of law, rule, or regulation 
related to any Department contract or subcontract 
(including the competition for or negotiation of a 
contract or subcontract) or grant or subgrant.
``(ii) Gross mismanagement of any National 
Aeronautics and Space Administration contract or grant, 
any gross waste of Administration funds, any abuse of 
authority relating to an Administration contract, 
subcontract, grant, or subgrant, or any violation of 
law, rule, or regulation related to any Administration 
contract or subcontract (including the competition for 
or negotiation of a contract or subcontract) or grant 
or subgrant.
``(iii) A substantial and specific danger to public 
health or safety.''; and
(B) in paragraph (3)--
(i) in subparagraph (A), by striking ``an 
employee'' and inserting ``a protected 
individual''; and
(ii) by striking subparagraph (B) and 
inserting the following subparagraph:
``(B) it shall not be within the authority of an executive 
branch official to request that a contractor, subcontractor, 
grantee, or subgrantee engage in a reprisal prohibited by 
paragraph (1).'';
(2) in subsection (c)--
(A) in paragraph (1), by adding at the end the 
following subparagraph:
``(E) Propose appropriate disciplinary action against any 
executive branch official for any request made of a contractor, 
subcontractor, grantee, or subgrantee that subjected the 
complainant to a reprisal prohibited by subsection (a).''; and
(B) by striking paragraph (7) and inserting the 
following paragraph:
``(7) The rights, forum, and remedies provided for in this section 
may not be waived by any public or private agreement, policy, form, or 
condition of employment, including by any predispute arbitration 
agreement.'';
(3) by striking subsection (e) and redesignating 
subsections (f) and (g) as subsections (e) and (f), 
respectively;
(4) in subsection (e), as so redesignated--
(A) by striking ``an employee'' and inserting ``a 
protected individual''; and
(B) by striking ``the employee'' and inserting 
``the protected individual''; and
(5) in subsection (f), as so redesignated, by adding at the 
end the following new paragraph:
``(8) The term `protected individual' means--
``(A) a contractor, subcontractor, grantee, or 
subgrantee of the Department of Defense or the National 
Aeronautics and Space Administration, including--
``(i) the government of each of the several 
States, the District of Columbia, an Indian 
tribe or authorized tribal organization, the 
Commonwealth of Puerto Rico, Guam, American 
Samoa, the Virgin Islands, the Commonwealth of 
the Northern Mariana Islands, or any other 
territory or possession of the United States;
``(ii) the government of any political 
subdivision of, agency of, or instrumentality 
of, a government listed in clause (i); and
``(iii) an element of the intelligence 
community (as defined in section 3 of the 
National Security Act of 1947 (50 U.S.C. 3003)) 
within the Department of Defense;
``(B) an employee of a contractor, subcontractor, 
grantee, or subgrantee of the Department of Defense or 
the National Aeronautics and Space Administration, or a 
former employee of such contractor, subcontractor, 
grantee, or subgrantee whose protected disclosure or 
engagement in any activity protected against reprisal 
under this section occurred prior to termination, 
including an employee of--
``(i) the government of each of the several 
States, the District of Columbia, an Indian 
tribe or authorized tribal organization, the 
Commonwealth of Puerto Rico, Guam, American 
Samoa, the Virgin Islands, the Commonwealth of 
the Northern Mariana Islands, or any other 
territory or possession of the United States;
``(ii) the government of any political 
subdivision of, agency of, or instrumentality 
of, a government listed in clause (i); and
``(iii) an element of the intelligence 
community (as defined in section 3 of the 
National Security Act of 1947 (50 U.S.C. 3003)) 
within the Department of Defense; or
``(C) a person performing personal services for the 
Department of Defense or the National Aeronautics and 
Space Administration pursuant to a contractual 
agreement for the performance of personal services, 
including a personal services contract or personal 
services agreement, and who engages in an activity for 
which any reprisal is prohibited under subsection (a), 
including a person performing personal services 
pursuant such a contractual agreement for--
``(i) the government of each of the several 
States, the District of Columbia, an Indian 
tribe or authorized tribal organization, the 
Commonwealth of Puerto Rico, Guam, American 
Samoa, the Virgin Islands, the Commonwealth of 
the Northern Mariana Islands, or any other 
territory or possession of the United States;
``(ii) the government of any political 
subdivision of, agency of, or instrumentality 
of, a government listed in clause (i); and
``(iii) an element of the intelligence 
community (as defined in section 3 of the 
National Security Act of 1947 (50 U.S.C. 3003)) 
within the Department of Defense.''.

SEC. 3703. ENHANCEMENT OF NON-DEFENSE CONTRACTOR PROTECTION FROM 
REPRISAL FOR DISCLOSURE OF CERTAIN INFORMATION.

Section 4712 of title 41, United States Code, is amended--
(1) in subsection (a)--
(A) by striking paragraph (1) and inserting the 
following paragraph:
``(1) In general.--A protected individual may not be 
discharged, demoted, or otherwise discriminated against as a 
reprisal for the following:
``(A) Refusing to obey an order that would require 
the protected individual to violate a law, rule, or 
regulation related to any contract, subcontract, grant, 
or subgrant.
``(B) Disclosing to a person or body described in 
paragraph (2) information that the protected individual 
reasonably believes is evidence of the following:
``(i) Gross mismanagement of any Federal 
contract or grant, any gross waste of Federal 
funds, any abuse of authority relating to any 
Federal contract, subcontract, grant, or 
subgrant, or any violation of law, rule, or 
regulation related to any Federal contract or 
subcontract (including the competition for or 
negotiation of a contract or subcontract) or 
grant or subgrant.
``(ii) A substantial and specific danger to 
public health or safety.''; and
(B) in paragraph (3)--
(i) in subparagraph (A), by striking ``an 
employee'' and inserting ``a protected 
individual''; and
(ii) by striking subparagraph (B) and 
inserting the following subparagraph:
``(B) it shall not be within the authority of an 
executive branch official to request that a contractor, 
subcontractor, grantee, or subgrantee engage in a 
reprisal prohibited by paragraph (1).'';
(2) in subsection (c)--
(A) in paragraph (1), by adding at the end the 
following new subparagraph:
``(E) Propose appropriate disciplinary action 
against any executive branch official for any request 
made of a contractor, subcontractor, grantee, or 
subgrantee that subjected the complainant to a reprisal 
prohibited by subsection (a).''; and
(B) by striking paragraph (7) and inserting the 
following paragraph:
``(7) Rights, forum, and remedies not waivable.--The 
rights, forum, and remedies provided for in this section may 
not be waived by any public or private agreement, policy, form, 
or condition of employment, including by any predispute 
arbitration agreement.'';
(3) in subsection (e)--
(A) by striking ``an employee'' and inserting ``a 
protected individual''; and
(B) by striking ``the employee'' and inserting 
``the protected individual'';
(4) by striking subsection (f) and redesignating 
subsections (g) and (h) as subsections (f) and (g), 
respectively; and
(5) in subsection (f), as so redesignated, by inserting 
after paragraph (2) the following new paragraph:
``(3) The term `protected individual' means--
``(A) a contractor, subcontractor, grantee, or 
subgrantee of the Federal Government, including--
``(i) the government of each of the several 
States, the District of Columbia, an Indian 
tribe or authorized tribal organization, the 
Commonwealth of Puerto Rico, Guam, American 
Samoa, the Virgin Islands, the Commonwealth of 
the Northern Mariana Islands, or any other 
territory or possession of the United States;
``(ii) the government of any political 
subdivision of, agency of, or instrumentality 
of, a government listed in clause (i); and
``(iii) an element of the intelligence 
community (as defined in section 3 of the 
National Security Act of 1947 (50 U.S.C. 
3003));
``(B) an employee of a contractor, subcontractor, 
grantee, or subgrantee of the Federal Government or a 
former employee of such contractor, subcontractor, 
grantee, or subgrantee whose protected disclosure or 
engagement in any activity protected against reprisal 
under this section occurred prior to termination, 
including an employee of--
``(i) the government of each of the several 
States, the District of Columbia, an Indian 
tribe or authorized tribal organization, the 
Commonwealth of Puerto Rico, Guam, American 
Samoa, the Virgin Islands, the Commonwealth of 
the Northern Mariana Islands, or any other 
territory or possession of the United States;
``(ii) the government of any political 
subdivision of, agency of, or instrumentality 
of, a government listed in clause (i); and
``(iii) an element of the intelligence 
community (as defined in section 3 of the 
National Security Act of 1947 (50 U.S.C. 
3003)); or
``(C) a person performing personal services for the 
Federal Government pursuant to a contractual agreement 
for the performance of personal services, including a 
personal services contract or personal services 
agreement, including a person performing personal 
services pursuant to such a contractual agreement for--
``(i) the government of each of the several 
States, the District of Columbia, an Indian 
tribe or authorized tribal organization, the 
Commonwealth of Puerto Rico, Guam, American 
Samoa, the Virgin Islands, the Commonwealth of 
the Northern Mariana Islands, or any other 
territory or possession of the United States;
``(ii) the government of any political 
subdivision of, agency of, or instrumentality 
of, a government listed in clause (i); and
``(iii) an element of the intelligence 
community (as defined in section 3 of the 
National Security Act of 1947 (50 U.S.C. 
3003)).''.
Calendar No. 401

119th CONGRESS

2d Session

S. 4378

_______________________________________________________________________

A BILL

To combat fraud in Federal programs, and for other purposes.

_______________________________________________________________________

April 27, 2026

Read the second time and placed on the calendar