Financial Services and General Government Appropriations Act, 2026
Summary
What This Bill Does
This bill funds fiscal year 2026 financial-services and general-government accounts and attaches operating restrictions to the agencies funded through the bill. The early Treasury title places guardrails on Internal Revenue Service money: no more than 5 percent of an IRS appropriation may be transferred with committee approval, no transfer may go to Enforcement, IRS training must cover taxpayer rights, cross-cultural relations, ethics, and impartial application of tax law, and IRS policies must protect return confidentiality and guard taxpayers from identity theft. It also prioritizes IRS 1-800 help-line service, address-change confirmations, and special consideration for taxpayers harmed by third-party payroll-tax-preparer fraud.
The bill includes a long set of riders for Treasury, IRS, independent agencies, and regulators. It bars IRS targeting based on First Amendment activity or ideological beliefs, restricts IRS conference spending, bonus payments, re-hiring of former employees, free public electronic return-filing work without congressional approval, and firearms or ammunition purchases above December 22, 2022 levels. It also provides transfer and administrative authorities for Treasury offices, financial regulators, the judiciary, the District of Columbia, the Small Business Administration, GSA, OPM, the FCC, FTC, SEC, CFTC, and related agencies, while using many provisions to require congressional notice, reports, reprogramming controls, or limits on how funds are used.
Who Benefits and How
Taxpayers using IRS help lines benefit from language directing improved facilities and staffing for effective 1-800 service. Taxpayers harmed by payroll-tax-preparer fraud benefit because IRS staff must give special consideration to offers in compromise. Groups concerned about IRS political targeting benefit from bars on using funds to target First Amendment activity or ideological beliefs. Congressional appropriations committees benefit from transfer approvals, notices, and reports that preserve oversight of IRS, Treasury, and independent-agency spending. Small businesses, financial-market participants, FCC licensees, FTC-regulated businesses, SEC registrants, and CFTC market participants benefit where the bill funds or constrains the regulators that govern them. District of Columbia officials and judiciary administrators benefit from annual appropriations and operating authorities included in the broader FSGG package.
Who Bears the Burden and How
IRS management must enforce training, confidentiality, identity-theft, help-line, address-change, and fraud-victim procedures while complying with restrictions on enforcement transfers, conferences, awards, re-hiring, direct-file work, and firearms purchases. Treasury budget staff and agency CFO offices must manage transfer caps, reprogramming controls, and reporting rules. FTC staff face limits on completing the Interagency Working Group food-marketing report unless procedural requirements are met. Financial regulators and independent agencies funded by the bill must operate within account limits, transfer rules, and congressional-notification requirements. Federal employees affected by bonus and personnel restrictions bear limits on awards or employment actions funded through the Act.
Key Provisions
- Limits IRS transfers to 5 percent of an appropriation and bars transfers into IRS Enforcement.
- Requires IRS training on taxpayer rights, taxpayer courtesy, ethics, cross-cultural relations, and impartial tax-law application.
- Requires IRS safeguards for taxpayer confidentiality and identity-theft protection.
- Provides IRS help-line staffing and facility authority, with priority for victims of tax-related crimes.
- Bars IRS use of funds for First Amendment or ideological targeting.
- Restricts IRS conferences, bonuses, re-hiring, direct-file development, and firearms purchases.
- Provides Treasury and independent-agency transfer, reporting, and reprogramming controls across the FSGG bill.
- Restricts FTC use of funds for the food-marketing-to-children draft report unless procedural requirements are met.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Provides fiscal year 2026 financial-services and general-government appropriations and policy riders for Treasury and the IRS, the Executive Office, the judiciary, the District of Columbia, small-business and financial regulators, GSA, OPM, FCC, FTC, SEC, CFTC, and related agencies, with detailed restrictions on IRS enforcement transfers, taxpayer services, agency transfers, bonuses, direct-file work, firearms purchases, and regulatory activity.
Key Policy Areas
Appropriations, Tax Administration, Financial Regulation, Federal Workforce, Consumer Protection
Primary Purpose
Provides fiscal year 2026 financial-services and general-government appropriations and policy riders for Treasury and the IRS, the Executive Office, the judiciary, the District of Columbia, small-business and financial regulators, GSA, OPM, FCC, FTC, SEC, CFTC, and related agencies, with detailed restrictions on IRS enforcement transfers, taxpayer services, agency transfers, bonuses, direct-file work, firearms purchases, and regulatory activity.
Policy Domains
House resolution provisions
Identified Gains
- Taxpayers using IRS help lines
- Taxpayers harmed by payroll-tax-preparer fraud
- Groups concerned about IRS political targeting
- Congressional appropriations committees
- Small businesses
- Financial-market participants
- FCC licensees
- FTC-regulated businesses
- SEC registrants
- CFTC market participants
- District of Columbia officials
- Judiciary administrators
Identified Costs
- IRS management
- Treasury budget staff
- Agency CFO offices
- FTC food-marketing report staff
- Financial regulators
- Independent-agency budget staff
- Federal employees affected by bonus restrictions
Legislative Progress
ReportedMr. Joyce of Ohio, from the Committee on Appropriations, reported …
Placed on the Union Calendar, Calendar No. 193.
The House Committee on Appropriations reported an original measure, H. …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Bureau of Engraving and Printing, Bureau of the Fiscal Service, Chinese municipal governments
Department of the Treasury, Executive Office of the President, Federal agencies, Federal agencies funded by this Act, Federal employees, General Services Administration, Internal Revenue Service, Office of Personnel Management, Small Business Administration face effects in multiple directions
Positive-direction: Bureau of the Fiscal Service, Coast Guard Congressional Fellowship Program, Commissioner of Internal Revenue, Council of IGs on Integrity and Efficiency, Department of the Treasury intelligence activities, Federal Accounting Standards Advisory Board, Federal Law Enforcement Training Centers, Federal agencies participating in medical research, Federal agencies purchasing IT, Federal agencies with emergency communications needs, Federal agencies with recycling programs, Federal agency Chief Information Officers, Federal departments and agencies, Federal employees serving overseas, Federal employees with health benefits, Federal retirees, Federal vehicle fleet purchasing, Federal whistleblowers, Financial services and general government agencies, Government corporations (31 USC ch. 91), Inspectors General, National Science and Technology Council, Pandemic Response Accountability Committee, Treasury Inspector General for Tax Administration, Treasury departmental offices, U.S. Marshals Service
Negative-direction: Bureau of Engraving and Printing, Chinese municipal governments, Consumer Financial Protection Bureau, Consumer Product Safety Commission, Department of Homeland Security, Department of the Treasury OFAC, Executive Schedule political appointees, Executive agencies covered by this Act, Executive branch agencies, Executive branch law enforcement agencies, Federal Communications Commission, Federal Insurance Office, Federal Retirement Thrift Investment Board, Federal Trade Commission, Federal agencies conducting employee training, Federal agencies using GSA space, Federal agencies with Schedule C appointees, Federal agencies with retiring employees, Federal and D.C. agencies funded by this Act, Federal employees of agencies funded by this Act, Federal employees who retaliate against whistleblowers, Federal regulatory agencies, Federal wage-grade employees, Financial Crimes Enforcement Network, Government Accountability Office, IRS Enforcement division, IRS employees, National Security Agency, Office of Financial Research, Office of Management and Budget, Presidential appointees, Regulatory agency employees, SEC, Securities and Exchange Commission, Senior Executive Service political appointees, Transgender federal employees, Treasury Department, United States Mint, United States Postal Service, Vice President
D.C. Metropolitan Police Department, DC government, District of Columbia Chief Financial Officer
District of Columbia government faces effects in multiple directions
Positive-direction: D.C. Metropolitan Police Department, State and local governments with recovery funds
Negative-direction: DC government, District of Columbia Chief Financial Officer, District of Columbia agencies, District of Columbia government employees, State and local governments allowing noncitizen voting
Business opportunity sellers, Businesses subject to FTC antitrust enforcement, Businesses subject to FTC enforcement
Positive-direction: Business opportunity sellers, Businesses subject to FTC antitrust enforcement, Businesses subject to FTC enforcement, Businesses subject to federal regulation, Companies subject to FTC merger review, Companies subject to premerger notification, Cuba-related businesses, Employers making employment tax payments, Employers with religious objections to reproductive coverage, Payroll tax fraud victims, Private companies, Publicly traded companies
Negative-direction: Corporations with federal felony convictions, Inverted domestic corporations
Breastfeeding mothers in federal facilities, D.C. drivers, DACA recipients
Positive-direction: Breastfeeding mothers in federal facilities, D.C. drivers, DACA recipients, DC motorists, Federal whistleblowers, General public, Internet users, Lifeline program beneficiaries, Public companies, Retail investors, Taxpayers, Taxpayers exercising free speech, Unvaccinated workers
Negative-direction: Individual taxpayers
Congressional earmark recipients, Contractors convicted of Buy American violations, DEI training providers
Federal contractors faces effects in multiple directions
Positive-direction: Trade associations
Negative-direction: Congressional earmark recipients, Contractors convicted of Buy American violations, DEI training providers, ESG advisory firms, Federal contractors with poor performance, Federal fund recipients, Federal grant recipients, Government contractors, Public interest intervenors, Public relations firms
Alternative fuel vehicle manufacturers, BYD Auto, CATL battery suppliers
Positive-direction: Alternative fuel vehicle manufacturers, Domestic manufacturers, Gas stove manufacturers, Gasoline vehicle manufacturers, Hybrid vehicle manufacturers, Internal combustion engine manufacturers, Non-Chinese vehicle manufacturers, Recreational off-highway vehicle manufacturers, Table saw manufacturers
Negative-direction: BYD Auto, CATL battery suppliers, Electric vehicle manufacturers, Firearms and ammunition suppliers, Geely Holding Group, SawStop and similar safety technology companies
Commercial lenders, Cryptocurrency custody providers, Cryptocurrency industry
Positive-direction: Commercial lenders, Cryptocurrency custody providers, Cryptocurrency industry, FEHB insurance carriers, Insurance companies, Insurance companies in D.C., Private securities issuers, Religious health plans, Securities exchanges and broker-dealers, Small business lenders
Negative-direction: ESG mutual fund managers, Federal Employees Health Benefits plans, Federal employee health plans
501(c)(4) social welfare organizations, Consumer advocacy groups, D.C. statehood advocates
Positive-direction: 501(c)(4) social welfare organizations, Ideological advocacy organizations, Religious organizations opposing same-sex marriage
Negative-direction: Consumer advocacy groups, D.C. statehood advocates, Disinformation research nonprofits, Fact-checking organizations, Federal grant recipients, Financial Accounting Standards Board, LGBTQ advocacy organizations
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "ftc"
- → Federal Trade Commission
- "irs"
- → Internal Revenue Service
- "sec"
- → Securities and Exchange Commission
- "cftc"
- → Commodity Futures Trading Commission
- "treasury"
- → Department of the Treasury
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology