Overview of Continuing Appropriations for FY2027 (Division A of P.L. 119-103)

Overview of Continuing Appropriations for FY2027 (Division A of P.L. 119-103)

Overview of Continuing Appropriations for FY2027 (Division A of P.L. 119-103)

September 17, 2026 (R49353)
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Contents

Introduction

Background and Legislative History

General Funding Provisions

Coverage

Rate

Duration

Agency-, Account-, and Program-Specific Provisions

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies

Section 116—Agricultural Credit Insurance Fund Program

Section 117—Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)

Section 118—Commodity Supplemental Food Program

Section 119—Livestock Mandatory Reporting Act of 1999

Commerce, Justice, Science, and Related Agencies

Section 101(2)—Commerce, Justice, Science, and Related Agencies Appropriations

Section 120—Census Bureau

Section 121—National Oceanic and Atmospheric Administration

Section 122—Department of Justice Legal Activities

Section 123—U.S. Marshals Service

Department of Defense

Section 102—Prohibition on "New Starts," Increased Production Rates, and Certain Multiyear Procurements

Section 126—Apportionment for Various Shipbuilding and Conversion, Navy Programs

Section 127—Apportionment for "National Security Systems" in Procurement, Defense-Wide accounts

Section 128—Authorizing Certain Navy Funding Advances to the Maritime Administration for the National Defense Reserve Fleet

Energy and Water Development and Related Agencies

Section 129—Calfed Bay-Delta Program Management

Section 130—National Nuclear Security Administration (NNSA)

Section 131—Hoisting Capability Project at the Waste Isolation Pilot Plant (WIPP)

Financial Services and General Government

Section 101(5)—Election Assistance Commission—Election Security Grants

Section 101(5)—The Judiciary—Supreme Court of the United States—Salaries and Expenses

Section 132—District of Columbia General Fund and Capital Budget

Section 133—Small Business Administration (SBA) Loan Programs

Section 134—Commodity Futures Trading Commission's (CFTC) Whistleblower Authority

Section 135—Department of the Treasury—Departmental Offices

Section 136—Pay Freeze for Certain Political Appointees

Department of Homeland Security

Section 101(6)—Department of Homeland Security and Further Additional Continuing Appropriations Act, 2026

Section 137—Disaster Relief Fund

Section 138—Extension of Transportation Security Administration (TSA) Reimbursable Screening Services

Section 139—National Flood Insurance Program (NFIP) Extension

Department of the Interior, Environment, and Related Agencies

Section 101(7)—Repurposed Funding

Section 140—Office of Navajo and Hopi Indian Relocation (ONHIR)

Section 141—Wildfire Management

Section 142—Firefighter Pay Cap Waiver

Section 143—Indian Health Service

Departments of Labor, Health and Human Services, and Education, and Related Agencies

Section 101(8)—Internal Revenue Service (IRS) Rescission

Legislative Branch

Section 144—Salaries of Members of Congress

Section 145—Gratuity Payments

Military Construction, Veterans Affairs, and Related Agencies

Section 146—Medical Education Training Complex

Transportation, Housing and Urban Development, and Related Agencies

Section 147—Essential Air Service

Section 148—Change to Derivation of Budget Authority to Select Accounts

Section 149—Federal Transit Administration—Capital Investment Grants

Section 150—Federal Highway Administration—Highway Infrastructure Programs

Section 151—Federal Aviation Administration—Research, Engineering, and Development

Section 152—Choice Neighborhoods

Section 153—Tenant-Based Rental Assistance

Section 154—Homeless Assistance Grants

Section 155—Fair Housing Activities

Section 156—Flexible Subsidy Loans

Section 157—Rule to Revise the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

Summary

On September 2, 2026, the President signed into law H.R. 6500, the Continuing Appropriations and Extensions Act, 2027 (P.L. 119-103). Division A of the act—the Continuing Appropriations Act, 2027—provides continuing appropriations for FY2027 through December 11, 2026. Measures providing continuing appropriations are commonly referred to as "continuing resolutions," or "CRs," because they have historically been enacted in the form of a joint resolution.

The Continuing Appropriations Act, 2027, provides appropriations for federal agencies funded through all 12 regular appropriations bills to continue operations from October 1, 2026, through December 11, 2026—a 72-day period covering roughly the first 10 weeks of FY2027. Congress must enact regular appropriations bills for FY2027 or an additional CR prior to the expiration of this CR to avoid a funding gap beginning on December 12, 2026, that may result in a shutdown of affected government activities.

For most covered programs, projects, and activities, the CR provides funding at a rate for operations based largely on the funding amounts, authorities, and conditions provided for in regular appropriations acts enacted for FY2026. The CR includes several provisions that may further define or affect the amounts available for certain purposes. These include provisions establishing certain limitations on agency operations under the CR and provisions—known as "anomalies"—that establish exceptions to the CR's general funding for specific accounts or programs. According to an estimate prepared by the Congressional Budget Office (CBO), Division A of P.L. 119-103 is projected to provide a total annualized amount of $1.701 trillion in discretionary budget authority for FY2027.

The CR includes several provisions that are specific to certain agencies or accounts. These include anomalies as well as other legislative provisions related to amending and/or extending existing provisions of law. The section of this report titled "Agency-, Account-, and Program-Specific Provisions" summarizes each of these provisions included in the CR. CRS experts for the subject matters covered in these summaries are indicated in the report's footnotes.

Introduction

Congress makes decisions on discretionary spending through the annual appropriations process, which currently involves the development and consideration of 12 regular appropriations bills for each fiscal year.¹ These regular appropriations bills generally provide funding for a given fiscal year to support the operations of most federal agencies and most of the programs, projects, and activities each agency carries out. If regular appropriations are not enacted before the October 1 start of the fiscal year, however, continuing appropriations may be enacted to provide interim funding that allows for the ongoing operations of federal agencies while the consideration of full-year appropriations continues.² Measures providing continuing appropriations are commonly referred to as "continuing resolutions," or "CRs," because they have historically been enacted in the form of a joint resolution.³

Congress has developed several common practices for developing CRs over time. In recent practice, CRs have typically provided funding for federal agencies to continue operations for an interim period at a rate generally based on the funding levels, authorities, and conditions established in specified appropriations acts from the prior fiscal year. CRs have most often featured additional provisions establishing exceptions to their general funding for specific programs, projects, or activities (known as "anomalies"), as well as provisions changing or extending existing law.

On September 2, 2026, the President signed into law H.R. 6500, the Continuing Appropriations and Extensions Act, 2027 (P.L. 119-103). Division A of the act—the Continuing Appropriations Act, 2027—is a CR for FY2027 providing continuing appropriations for agencies, programs, projects, and activities funded through all 12 regular appropriations bills from October 1, 2026, through December 11, 2026. According to an estimate prepared by the Congressional Budget Office (CBO), Division A of P.L. 119-103 is projected to provide a total annualized amount of $1.701 trillion in discretionary budget authority for FY2027.⁴ The measure also includes three additional divisions (Divisions B-D) containing various authorization extensions and other legislative provisions.⁵

This report summarizes the FY2027 CR included in Division A of P.L. 119-103. The first section ("Background and Legislative History") provides a brief overview of the FY2027 appropriations process and the development and consideration of H.R. 6500. The second section ("General Funding Provisions") summarizes the general funding provided by the CR and provisions related to its application and execution. The final section of the report ("Agency-, Account-, and Program-Specific Provisions") summarizes anomalies and other legislative provisions related to specific agencies, accounts, or programs. CRS experts for the subject matter covered in this report are indicated throughout in the accompanying footnotes.⁶

Background and Legislative History

None of the regular appropriations bills for FY2027 had been enacted prior to the enactment of P.L. 119-103. The House Appropriations Committee reported its version of all 12 FY2027 regular appropriations bills, and the House subsequently passed 3.⁷ The Senate Appropriations Committee had not reported its version of any FY2027 regular appropriations bills, and none had been considered by the Senate.

House Appropriations Committee Chair Cole introduced H.R. 9770, the Continuing Appropriations Act, 2027, on July 18, 2026. This CR would have provided continuing appropriations for the agencies, programs, projects, and activities funded through all 12 regular appropriations bills from October 1, 2026, through December 4, 2026. The House passed the measure without amendment by a vote of 220-205 on July 21, 2026.⁸

On August 2, 2026, Senate Appropriations Committee Chair Collins issued a press release containing text of an alternative version of the Continuing Appropriations Act, 2027, which Senator Collins and Senate Appropriations Committee Vice Chair Murray each indicated was the product of bipartisan negotiations.⁹ This version of the CR differed from the House-passed FY2027 CR in several ways. The Senate version provided interim funding through December 11, 2026, instead of December 4, 2026. It also featured several additional elements, including multiple anomalies and other provisions reportedly requested by the Trump Administration for inclusion in an FY2027 CR and a provision delaying the implementation of a rule proposed by the Administration.¹⁰

On August 5, 2026, the Senate agreed by voice vote on a motion to proceed to H.R. 6500, originally the AGOA Extension Act. On the same day, Majority Leader Thune offered an amendment in the nature of a substitute (S.Amdt. 6732) to H.R. 6500 on behalf of Senate Appropriations Committee Chair Collins that included text of the Continuing Appropriations and Extensions Act, 2027. On August 8, 2026, the Senate agreed to the amendment in the nature of a substitute by unanimous consent and passed the measure, as amended, by a vote of 90-6.¹¹

On September 1, 2026, the House agreed by a vote of 370-48 on a motion to suspend the rules and concur in the Senate amendments to H.R. 6500.¹² President Trump signed the Continuing Appropriations and Extensions Act, 2027, into law as P.L. 119-103 on September 2, 2026.

General Funding Provisions

Most funding provided by CRs in recent decades has been defined through provisions that generally allow for the continuing operations of agencies, programs, projects, and activities normally funded in one or more of the regular appropriations bills. These provisions collectively define three fundamental characteristics of CRs—their coverage, rate, and duration.

Coverage: A CR's "coverage" refers to the agencies, programs, projects, and activities for which the measure provides funding. Most often, Congress has defined the coverage of a CR by referencing appropriations acts from the prior fiscal year that are being "continued" under the measure. Unless specified otherwise, CRs generally provide funding for the continuation of the programs, projects, and activities that received funding in these referenced appropriations acts.

Rate: CRs have typically funded covered purposes using a general "rate for operations," or "funding rate," to allow for continuing operations without specifying a dollar amount for individual programs, projects, and activities. The rate for operations for most CRs has been largely based on the funding amounts, authorities, and conditions provided for in referenced appropriations acts from the prior year.¹³ The amount available under a CR may be further defined or affected by other provisions in the measure, such as those establishing limitations on agency operations and anomalies establishing exceptions to the general rate for operations for specified purposes.

Duration: The "duration" of a CR refers to the period for which the measure provides funding. Most CRs—known as "short-term," or "interim," CRs—provide funding on an interim basis. Short-term CRs typically provide funding either through an expiration date specified in the measure or until the enactment of full-year appropriations for covered purposes, whichever occurs first. On occasion, Congress has enacted CRs providing continuing appropriations through the end of the fiscal year (known as "full-year" CRs).¹⁴

Coverage

The Continuing Appropriations Act, 2027, covers all 12 regular appropriations bills. Section 101 of the CR defines this coverage by establishing that the measure provides funding for agencies to continue operations for programs, projects, and activities funded in the following regular appropriations acts for FY2026:

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2026 (Division B of P.L. 119-37);

Commerce, Justice, Science, and Related Agencies Appropriations Act, 2026 (Division A of P.L. 119-74);¹⁵

Department of Defense Appropriations Act, 2026 (Division A of P.L. 119-75);

Energy and Water Development and Related Agencies Appropriations Act, 2026 (Division B of P.L. 119-74);

Financial Services and General Government Appropriations Act, 2026 (Division E of P.L. 119-75);¹⁶

Homeland Security and Further Additional Continuing Appropriations Act, 2026 (P.L. 119-86);¹⁷

Department of the Interior, Environment, and Related Agencies Appropriations Act, 2026 (Division C of P.L. 119-74);¹⁸

Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2026 (Division B of P.L. 119-75);¹⁹

Legislative Branch Appropriations Act, 2026 (Division C of P.L. 119-37);

Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2026 (Division D of P.L. 119-37);

National Security, Department of State, and Related Programs Appropriations Act, 2026 (Division F of P.L. 119-75); and

Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026 (Division D of P.L. 119-75).²⁰

Section 101 also specifies that the CR provides funding under the authority and conditions provided for in referenced appropriations acts. Unless specified otherwise, this effectively extends the application of provisions in referenced appropriations acts that established stipulations, limitations, or requirements for particular appropriations, including recissions and transfer authority. It likewise extends the application of general provisions and other legislative provisions included in such acts, unless specified otherwise.

Rate

Section 101 of the CR appropriates "such amounts as may be necessary" for agencies to continue operations at the rate provided for under the funding amounts, authorities, and conditions enacted in referenced FY2026 appropriations acts.

The rate at which agencies can obligate funds for covered purposes may be affected by several other provisions of the CR, however. For mandatory spending programs that receive funding through appropriations legislation (known as "appropriated entitlements" or "appropriated mandatories"), the CR provides funding "at the rate to maintain program levels under current law, under the authority and conditions provided in" referenced FY2026 appropriations acts (Section 111).²¹ For civilian personnel compensation and benefits, the CR allows agencies to apportion funds at the rate for operations necessary to avoid furloughs, but only after taking "all necessary actions to reduce or defer non-personnel-related administrative expenses" (Section 112).

As has been typical of short-term CRs in recent practice, this CR also establishes several limitations on agency operations that may affect the amounts available for certain purposes. These limitations are collectively intended to preserve Congress's ability to make final, full-year funding decisions for FY2027 at a later point. Unless specified otherwise, for the duration of the CR, agencies are generally

prohibited from initiating or resuming programs, projects, or activities that were not conducted or for which funding was not provided in FY2026 (known as "new starts") (Section 104);

prohibited from obligating funds for accounts or programs "that would otherwise have high initial rates of operation or complete distribution of appropriations" at the beginning of FY2027, or awarding grants that would "impinge" on Congress's final funding prerogatives (Section 109); and

required to take "only the most limited funding action" necessary to continue existing programs, projects, and activities (Section 110).

Expenditures under the CR will be charged to the applicable appropriation, account, or authorization upon the subsequent enactment of full-year appropriations for that account, fund, or authorization (Section 107). This means that, unless specified otherwise, amounts provided in any regular appropriations acts (or full-year CRs) enacted for FY2027 will be inclusive of, and not in addition to, amounts spent under the CR.

Duration

Unless specified otherwise, the CR provides funding for covered programs, projects, and activities from October 1, 2026, through December 11, 2026—a 72-day period covering roughly the first 10 weeks of FY2027.²² The funds made available and authority granted by the CR can be superseded by the enactment of relevant full-year appropriations for FY2027, or a new CR, prior to December 12, however. If the applicable appropriations act for a given program, project, or activity is enacted prior to the expiration of the CR, then, unless specified otherwise, any funding provided by the CR for such program, project, or activity would become unavailable upon its enactment.

For mandatory programs funded through referenced FY2026 appropriations acts, the CR provides authority for agencies to make required payments to maintain program levels through the beginning of January 2027.²³

Agency-, Account-, and Program-Specific Provisions

CRs lasting multiple weeks or longer have typically included provisions that are specific to certain agencies, accounts, or programs. This has included provisions—known as "anomalies"—that establish exceptions to the CR's general funding provisions for specific accounts or activities. It has also included legislative provisions establishing new law or amending and/or extending existing provisions of law. Unless otherwise specified, such provisions apply only for the duration of the CR.

Congress has often included anomalies and other legislative provisions at the request of the President, who has typically submitted requested provisions to Congress ahead of an expected CR. Congress can accept, reject, modify, or take no action on the provisions requested by the President during the development of a CR. Congress may also develop additional provisions not requested by the President for inclusion in a CR. The Trump Administration reportedly submitted such a request for an FY2027 CR to Congress in July 2026.²⁴ The document provided a description of and information on requested provisions, as well as justifications for why they were requested.

This section summarizes provisions in the Continuing Appropriations Act, 2027, that are specific to particular agencies, accounts, or programs. The summaries are organized by the regular appropriations bills that fund the agency, account, or program the provision addresses. CRS experts authoring the summaries in this section are identified in the accompanying footnotes.

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies

Section 116—Agricultural Credit Insurance Fund Program²⁵

Section 116 provides that amounts made available by the CR for the United States Department of Agriculture Farm Service Agency's farm loan program may be apportioned at a rate necessary to meet demand and cover approved applications for direct and guaranteed farm ownership loans.²⁶

Section 117—Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)²⁷

Section 117 provides that amounts made available by the CR for the USDA Food and Nutrition Administration's (FNA's, formerly known as Food and Nutrition Service [FNS])²⁸ WIC program may be apportioned at a rate necessary to maintain participation.²⁹

Section 118—Commodity Supplemental Food Program³⁰

Section 118 provides that amounts made available by the CR for the USDA Food and Nutrition Administration's Commodity Supplemental Food Program (CSFP), a program that distributes food to low-income seniors, may be apportioned at a rate necessary to maintain the program's current caseload.³¹

Section 119—Livestock Mandatory Reporting Act of 1999³²

Section 119 extends the authorization of the Livestock Mandatory Reporting Act of 1999, as amended (LMR; 7 U.S.C. §§1635 et seq.), through the duration of the CR. Congress last fully reconsidered and reauthorized the LMR in the Agriculture Reauthorizations Act of 2015 (P.L. 114-54). The Continuing Appropriations, Agriculture, Legislative Branch, Military Construction and Veterans Affairs, and Extensions Act, 2026 (P.L. 119-37, Division B, §774), was the latest extension of 7 U.S.C. §1635 note and §1636i.³³

Commerce, Justice, Science, and Related Agencies³⁴

Section 101(2)—Commerce, Justice, Science, and Related Agencies Appropriations

Section 101(2) authorizes the agencies funded through the Commerce, Justice, Science, and Related Agencies (CJS) appropriations bill to continue to obligate funds at the rate for operations provided for in the FY2026 CJS appropriations act (Division A of P.L. 119-74) until the earlier of either December 11, 2026, or the enactment of the FY2027 CJS appropriations act. However, this provision excludes from the CR's coverage the $113 million rescission for the Department of Justice's (DOJ's) Assets Forfeiture Fund and the $507 million transfer of unobligated balances from appropriations provided under Division J of the Infrastructure Investment and Jobs Act (IIJA, P.L. 117-58) to the National Oceanic and Atmospheric Administration's (NOAA's) Operations, Research, and Facilities account in the FY2026 CJS Appropriations Act.

Section 120—Census Bureau

Section 120 authorizes the Census Bureau to apportion funding under its Periodic Censuses and Programs account at a rate necessary to "maintain the buildup and testing of all integrated systems and operations necessary for the 2030 Decennial Census Program."

Section 121—National Oceanic and Atmospheric Administration

Section 121 authorizes NOAA to apportion funding under its Procurement, Acquisition, and Construction account at a rate necessary to "maintain the planned launch schedules for the Geostationary Extended Observations (GeoXO) satellite system."

Section 122—Department of Justice Legal Activities

Section 122 authorizes the Department of Justice (DOJ) to apportion funding under its General Legal Activities account at a rate necessary to support the legal activities of DOJ. This account funds the litigating divisions of DOJ—such as the Criminal, Civil, and Civil Rights Divisions—and the Solicitor General's Office.

Section 123—U.S. Marshals Service

Section 123 authorizes the U.S. Marshals Service to apportion funding under its Salaries and Expenses account at a rate necessary to maintain the operations of its judicial security program and protective operations.

Department of Defense³⁵

Section 102—Prohibition on "New Starts," Increased Production Rates, and Certain Multiyear Procurements

Section 102 is similar to provisions included in CRs in previous years. It prohibits the Department of Defense (DOD) (which is "using a secondary Department of War designation," under Executive Order 14347 dated September 5, 2025) from funding new or accelerated production of certain items, projects, other activities, and multiyear procurements. Section 102(a) prohibits DOD from funding new starts—that is, the initiation of procurement, construction, or research and development of an item, facility, or activity for which funding was not provided in FY2026 or prior years.³⁶ Section 102(a)(1) prohibits DOD from funding the "new production of items not funded for production in fiscal year 2026 or prior years." Section 102(a)(2) prohibits DOD from funding an acceleration in "production rates above those sustained with fiscal year 2026 funds." Section 102(a)(3) prohibits DOD from funding the "initiation, resumption, or continuation of any project, activity, operation, or organization ... for which appropriations, funds, or other authority were not available during fiscal year 2026." Section 102(b) prohibits DOD from funding the initiation of "multi-year procurements utilizing advance procurement funding for economic order quantity procurement unless specifically appropriated later."³⁷

Section 126—Apportionment for Various Shipbuilding and Conversion, Navy Programs

Section 126 authorizes the Navy to allocate CR funds "up to the rate for operations necessary to fund prior-year shipbuilding cost increases," specifying particular programs and dollar amounts for that purpose.

Section 127—Apportionment for "National Security Systems" in Procurement, Defense-Wide accounts

Section 127 authorizes DOD to allocate up to $2.85 billion of CR funds in Procurement, Defense-Wide accounts for necessary expenses related to "National Security Systems," a term that references designated information systems used for intelligence and cryptologic activities, command and control of military forces, weapon system electronics and software, and classified business operations systems.³⁸ Because of the term's widespread applicability, this CR provision may authorize DOD to allocate resources across many line-items within Procurement, Defense-Wide appropriations (and thus to contracts associated with those line-items).

Section 128—Authorizing Certain Navy Funding Advances to the Maritime Administration for the National Defense Reserve Fleet

Section 128 authorizes the Navy to advance certain CR funds in the Shipbuilding and Conversion, Navy and Operation and Maintenance, Navy accounts to the Maritime Administration (MARAD) for procurement and operation and maintenance activities of the National Defense Reserve Fleet.³⁹

Energy and Water Development and Related Agencies

Section 129—Calfed Bay-Delta Program Management⁴⁰

Section 129 increases the authorization of appropriations for certain Bureau of Reclamation activities under Section 103(f)(4)(A) of the Calfed Bay-Delta Authorization Act (P.L. 108-361, 118 Stat. 1681) from $32.6 million to $40.0 million. This authority allows the Bureau of Reclamation to expend funds on program management, oversight, and coordination of activities related to ecological restoration and water management of California's Bay-Delta System. Activities under the broader Calfed program include levee protection, water quality, ecosystem restoration, water use efficiency, and water-supply-related studies and projects.⁴¹

Section 130—National Nuclear Security Administration (NNSA)⁴²

Section 130 provides that amounts made available by the CR for NNSA's Weapons Activities account shall be available and may be apportioned up to the rate for operations necessary to prevent project demobilization and shutdown activities at the Nevada National Security Site and the termination of a contract for an electrical transmission line at Los Alamos National Laboratory, and to maintain the current level of activities in the Studies and Assessment subprogram of the Rapid and Advanced Capabilities nuclear warhead development program.⁴³ The section states that certain funding limitations provided in a previous law (i.e., Section 301(d) of Division B of P.L. 119-74), as continued by the CR, do not apply to these Weapons Activities. The section also requires executive branch officials to notify the Appropriations Committees about the use of funding for these activities.

Section 131—Hoisting Capability Project at the Waste Isolation Pilot Plant (WIPP) ⁴⁴

Section 131 provides that amounts made available by the CR for the Department of Energy (DOE) Office of Environmental Management are available for continued progress on the Hoisting Capability project, which will provide hoisting systems for mined salt, equipment, and personnel at the Waste Isolation Pilot Plant.⁴⁵

Financial Services and General Government

Section 101(5)—Election Assistance Commission—Election Security Grants⁴⁶

Section 101(5) excludes from the CR's coverage a provision from P.L. 119-75 that had provided that $10 million of the $45 million provided for election security grants in the act be paid from the unobligated balances in the Presidential Election Campaign Fund (established by Section 9006(a) of the Internal Revenue Code of 1986).

Section 101(5)—The Judiciary—Supreme Court of the United States—Salaries and Expenses⁴⁷

Section 101(5) makes funding available for the Supreme Court of the United States at a rate for operations that includes $28 million in additional funding for the protection of Supreme Court Justices, as was provided by Section 143 of Division A of P.L. 119-37.

Section 132—District of Columbia General Fund and Capital Budget⁴⁸

Section 132 grants congressional approval to the District of Columbia's general fund and capital budgets for FY2027. This approval is consistent with the requirement that Congress approve the District's annual budget under the District of Columbia Self-Government and Government Reorganization Act (P.L. 93-198). This provision grants the District the authority to expend locally raised funds for those programs and activities that received funding in the District's FY2026 appropriation. This provision also allows District officials to obligate locally raised funds at the rate set forth in the District's "Fiscal Year 2027 Local Budget Act of 2026" (D.C. Act 26-379).

Section 133—Small Business Administration (SBA) Loan Programs⁴⁹

Section 133 authorizes the SBA to apportion funding provided by the CR at the rate necessary to meet demand for commitments for several of its lending programs, including general business loans authorized under paragraphs (1) through (35) of Section 7(a) of the Small Business Act,⁵⁰ guarantees of trust certificates authorized by Section 5(g) of the Small Business Act,⁵¹ commitments to guarantee loans under Section 503 of the Small Business Investment Act of 1958,⁵² and commitments to guarantee loans for debentures under Section 303(b) of the Small Business Investment Act of 1958.⁵³

Section 134—Commodity Futures Trading Commission's (CFTC) Whistleblower Authority⁵⁴

Section 134 extends the authority for the CFTC's whistleblower program through December 11, 2026. The CFTC's Whistleblower Program was created by the Dodd-Frank Wall Street Reform and Consumer Protection Act to offer monetary incentives to individuals reporting potential violations of the Commodity Exchange Act, while providing antiretaliation protections for these whistleblowers. The CFTC reports that its whistleblower program has awarded approximately $430 million to whistleblowers since issuing its first award in 2014.⁵⁵

Section 135—Department of the Treasury—Departmental Offices⁵⁶

Section 135 provides that funding for the Department of the Treasury's Departmental Offices—Salaries and Expenses account shall be available to host the G7 Financial Summit and other G7-related activities as proposed in the FY2027 President's budget.⁵⁷

Section 136—Pay Freeze for Certain Political Appointees⁵⁸

Section 136 continues, through the end of the last pay period that begins in calendar year 2027, the freeze on the payable pay rates for the Vice President and certain senior political appointees paid under the Executive Schedule and the Senior Executive Service (SES) imposed by Section 747 of title VII of Division E of P.L. 119-75. The freeze does not affect the official rates for the Vice President and the Executive Schedule, which are adjusted under normally applicable law.

Department of Homeland Security⁵⁹

Section 101(6)—Department of Homeland Security and Further Additional Continuing Appropriations Act, 2026

Section 101(6) establishes the Homeland Security and Further Additional Continuing Appropriations Act, 2026 (P.L. 119-86) as the baseline for continuing appropriations for DHS for FY2027. However, Section 101(6) specifically excludes Division B of the act, which had included a series of provisions required for the resolution of continuing appropriations for DHS in FY2026 under P.L. 119-37, as well as their lapse.⁶⁰ The section also includes Sections 5013 through 5016 of Division I of P.L. 119-75. These four sections extend various immigration-related programs for the duration of the CR:

Section 5013: Waiver of foreign residence requirement for foreign medical graduates on J-1 visas working in underserved areas in the United States (also known as the Conrad State Program);⁶¹

Section 5014: E-Verify employment eligibility program extension;⁶²

Section 5015: Nonminister religious workers special immigrant status program;⁶³ and

Section 5016: H-2B supplemental visa authorization.⁶⁴

Congress has frequently included these extensions in appropriations legislation.⁶⁵

P.L. 119-86 did not include funding for the U.S. Border Patrol or U.S. Immigration and Customs Enforcement. Those elements of DHS continue to operate under funding provided in P.L. 119-98, the Secure America Act (the FY2026 reconciliation law).

Section 137—Disaster Relief Fund

Section 137 provides that amounts made available by the CR for the Disaster Relief Fund (DRF) may be apportioned at a rate for operations necessary to carry out response and recovery activities under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (P.L. 100-707). This anomaly ensures that up to $26.37 billion is available for the duration of the CR to support the federal government's disaster response and recovery activities associated with disasters in the event the DRF's existing carryover balances are obligated. Section 137 is not a supplemental appropriation—all obligations made with this budget authority will count against whatever annual appropriation may be provided for the DRF for FY2027. This anomaly was included in the request reportedly submitted by the Administration, and similar anomalies have been enacted in CRs for each fiscal year since FY2018.

Section 138—Extension of Transportation Security Administration (TSA) Reimbursable Screening Services

Section 138 extends the authorization for TSA's reimbursable screening services pilot program for the duration of the CR. The program allows TSA and TSA-regulated entities to enter into agreements for TSA to be reimbursed for providing passenger screening services outside an airport's existing primary screening area at up to eight airports.

Section 139—National Flood Insurance Program (NFIP) Extension

Section 139 extends the authorization for the NFIP to continue to operate for the duration of the CR by altering the application of two provisions in the U.S. Code.

The first provision is a temporary extension of the NFIP's borrowing authority, and the second is a termination date for the NFIP's authority to issue new policies. Both provisions are necessary to extend normal NFIP operations. The NFIP has $30.4 billion in borrowing authority that would otherwise expire at the end of FY2026.⁶⁶ Section 139(a) extends this level of borrowing authority through the duration of this act, allowing the NFIP to continue to pay claims. Additionally, the NFIP's authority to issue new policies would expire at the end of FY2026.⁶⁷ Section 139(a) extends that authority through the duration of the CR as well.

Similar extensions have been enacted since FY2018, and CRs have been used intermittently as vehicles for temporary extensions of NFIP authorities since 1998.⁶⁸

Department of the Interior, Environment, and Related Agencies

Section 101(7)—Repurposed Funding⁶⁹

Section 101(7) excludes from the CR's coverage a provision in the FY2026 Department of the Interior, Environment, and Related Agencies appropriations act (Interior; Division C of P.L. 119-74) that repurposed funds provided to certain Interior bill agencies and offices in P.L. 117-58, the Infrastructure Investment and Jobs Act.

Section 140—Office of Navajo and Hopi Indian Relocation (ONHIR)⁷⁰

Section 140 allows funding provided to the Department of the Interior, Office of the Secretary, to be available to assume the functions and activities performed by ONHIR, notwithstanding that ONHIR did not receive appropriations for FY2026. Funding is to be used "to ensure the full and complete discharge of the functions of ONHIR." ONHIR's mission is to relocate Navajo and Hopi tribal households and to provide related benefits and assistance.⁷¹

Section 141—Wildfire Management⁷²

Section 141 allows amounts made available by the CR to the U.S. Forest Service and to the Department of the Interior for wildland fire management and for the wildfire suppression operations reserve fund to be apportioned up to the rate for operations necessary for wildfire suppression activities. Suppression is the work associated with extinguishing or confining a fire, and suppression appropriations are used primarily for wildfire response.

Section 142—Firefighter Pay Cap Waiver⁷³

Section 142 applies a waiver of certain statutory limitations on premium pay for specified federal employees engaged in emergency wildland fire suppression activities for the duration of the CR. Federal law generally caps the amount of premium pay federal employees may earn.⁷⁴ Beginning in 2021, various laws waived this cap for federal employees engaged in emergency wildfire suppression activities, subject to certain conditions.⁷⁵

Section 143—Indian Health Service⁷⁶

Section 143 provides funding, in addition to amounts otherwise appropriated by the CR, at a total rate for operations of $84.1 million for two Indian Health Service accounts. It permits these funds to be apportioned up to the rate for operations necessary to staff and operate facilities that were opened, renovated, or expanded in FY2022, FY2026, or FY2027.

Departments of Labor, Health and Human Services, and Education, and Related Agencies

Section 101(8)—Internal Revenue Service (IRS) Rescission⁷⁷

Section 101(8) provides that a rescission of IRS funding in Section 528 of the FY2026 Departments of Labor, Health and Human Services, and Education, and Related Agencies (LHHS) appropriations act (Division B of P.L. 119-75) is not included in the CR's coverage.

A total of $79.6 billion in mandatory funding was appropriated to the IRS in Section 10301(1)(A)(iii) of the FY2022 reconciliation law (P.L. 117-169; sometimes referred to as the Inflation Reduction Act) for a variety of specified purposes, including enforcement of the tax code, operations support, and business systems modernization.⁷⁸ Since that time, portions of that funding have been rescinded, including $11.661 billion by Section 528 of the FY2026 LHHS appropriations act.⁷⁹ That rescission was scored as reducing the budgetary effects of Division B, in effect "offsetting" a portion of those LHHS appropriations.⁸⁰ Although these types of appropriations provisions typically have been continued the following year by the general rate for operations language in Section 101 of a CR, this CR included language that specifically excluded the Section 528 rescission.

This provision was reportedly requested for inclusion in the CR by the Administration with the following rationale:

Language is needed to prevent the FY 2026 enacted Internal Revenue Service (IRS) $11,661 million rescission of unobligated balances from recurring during the period of the CR. Without the anomaly, these balances would continue to be precluded from obligation during the period of the CR, hindering the implementation of the IRS IT Modernization plan.⁸¹

Legislative Branch⁸²

Section 144—Salaries of Members of Congress⁸³

Section 144 prohibits any adjustment in pay for Members of Congress during the period covered by the act.

Since 1992, Member pay adjustments have been effective in (or retroactive to) January. Members of Congress last received a pay adjustment in January 2009. At that time, their salary was increased 2.8%, to $174,000.⁸⁴ The maximum potential 2027 member pay adjustment is 2.8% (+$4,900).⁸⁵

Section 145—Gratuity Payments

Section 145 provides gratuity payments to the beneficiaries of two deceased Members of Congress (one from the House and one from the Senate). A gratuity payment equal to one year's salary has long been given to the heirs or beneficiaries of Members of Congress who die in office.⁸⁶ The payment is generally included in the next Legislative Branch, supplemental, or continuing appropriations act following the death.

Military Construction, Veterans Affairs, and Related Agencies

Section 146—Medical Education Training Complex⁸⁷

Section 146 provides "new start" authority for DOD to carry out construction for housing at the Medical Education Training Complex (METC) at Joint Base San Antonio in Texas. The multiyear project includes five dormitory facilities that will have capacity to house 6,000 joint force combat medic students.⁸⁸ In the FY2027 budget request, DOD requested authorization for $918 million and appropriations for $303 million to support the project.⁸⁹

Transportation, Housing and Urban Development, and Related Agencies

Section 147—Essential Air Service⁹⁰

Section 147 provides that amounts made available by the CR for the Department of Transportation's Essential Air Service program, funded by the Office of the Secretary's Payments to Air Carriers account, may be apportioned at a rate necessary to maintain program operations.

Section 148—Change to Derivation of Budget Authority to Select Accounts

Section 148 establishes that language from the FY2026 Transportation, Housing and Urban Development, and Related Agencies (THUD) appropriations act (Division D of P.L. 119-75) that derived budget authority from transfers of unobligated budget authority for various accounts does not apply for the purposes of the CR.

Section 149—Federal Transit Administration—Capital Investment Grants⁹¹

Section 149 extends the period of availability of FY2018 Capital Investment Grant funding through FY2031.

Section 150—Federal Highway Administration—Highway Infrastructure Programs⁹²

Section 150 rescinds and reappropriates remaining unobligated balances of Highway Infrastructure Programs funding provided in FY2023 and makes the funding available for obligation through FY2027 for the same purposes for which the funds were originally appropriated.

Section 151—Federal Aviation Administration—Research, Engineering, and Development ⁹³

Section 151 rescinds and reappropriates remaining unobligated balances of Research, Engineering, and Development funding provided in FY2024 and makes the funding available for obligation through FY2027 for the same purposes for which the funds were originally appropriated.

Section 152—Choice Neighborhoods⁹⁴

Section 152 amends the FY2024 THUD appropriations act (Division F of P.L. 118-42) to further extend the period of availability for expenditure of FY2018 Choice Neighborhoods grant funding through FY2027.

Section 153—Tenant-Based Rental Assistance⁹⁵

Section 153(a) permits the use of prior year unobligated balances to meet the calendar year 2026 renewal needs of the Housing Choice Voucher program to prevent the termination of rental assistance to families due to insufficient funding.

Section 153(b) amends the FY2026 THUD appropriations act to make all households with Emergency Housing Vouchers under lease as of September 30, 2026, eligible for tenant protection vouchers, to be provided prior to the end of calendar year 2026.

Section 154—Homeless Assistance Grants⁹⁶

Section 154 rescinds and reappropriates remaining unobligated balances of Homeless Assistance Grants funding provided in FY2024 and makes the funding available for obligation through FY2027 for the same purposes for which the funds were originally appropriated.

Section 155—Fair Housing Activities⁹⁷

Section 155 rescinds and reappropriates remaining unobligated balances of Fair Housing Assistance program funding provided in FY2025 and makes the funding available for obligation through FY2027 for the same purposes for which the funds were originally appropriated.

Section 156—Flexible Subsidy Loans⁹⁸

Section 156(a) repeals authority and rescinds funding provided in the FY2026 THUD appropriations act that allowed HUD to forgive certain multifamily affordable housing loans, referred to as flexible subsidy loans. Section 156(b) creates new authority for FY2027 through FY2029 to allow HUD to forgive flexible subsidy loans on properties that meet certain specified conditions, subject to terms established by the Secretary of Housing and Urban Development. It also appropriates $6.3 million for this purpose. Section 156(c) rescinds $4.3 million in FY2020 unobligated balances from the project-based rental assistance account.

Section 157—Rule to Revise the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards⁹⁹

On May 29, 2026, the Office of Management and Budget (OMB), alongside 41 other executive agencies and departments, issued a notice of proposed rulemaking (NPRM) to amend provisions of Title 2, Part 200 of the Code of Federal Regulations¹⁰⁰—formally known as the "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" (Uniform Guidance, or UG)—which contains procedures for federal grant management. The NPRM would change numerous aspects of the UG.¹⁰¹

Section 157 prohibits the NPRM—or a "substantially similar rule"—from being issued or finalized through December 11, 2026.

Footnotes

1.

Congress distinguishes between two types of spending in the congressional budget process—discretionary spending and mandatory (or direct) spending. 2 U.S.C. §900(c)(7) defines discretionary spending as "budgetary resources (except to fund direct-spending programs) provided in appropriation Acts." 2 U.S.C. §900(c)(8) defines mandatory, or direct, spending as "(A) budget authority provided by law other than appropriation Acts; (B) entitlement authority; and (C) the Supplemental Nutrition Assistance Program."

For more on the appropriations process, see CRS Report R47106, The Appropriations Process: A Brief Overview, by James V. Saturno and Megan S. Lynch.

2.

A funding gap occurs if the enactment of one or more of the regular appropriations bills, or a CR, does not occur before October 1 or at a later point after the expiration of an existing CR. For more on funding gaps, see CRS Report RS20348, Federal Funding Gaps: A Brief Overview, by James V. Saturno.

During a funding gap, affected agencies are legally required to initiate a shutdown of most activities experiencing a lapse in funding.

3. | For more on CRs, see CRS Report R46595, Continuing Resolutions: Overview of Components and Practices, coordinated by James V. Saturno.

4.

This total includes CBO projections of base discretionary budget authority, discretionary budget authority for "designated categories" (including disaster relief, program integrity, and wildfire suppression), and discretionary budget authority designated as an emergency requirement.

CBO, The Continuing Appropriations and Extensions Act, 2027 (as posted on the website of the Senate Committee on Appropriations on August 2, 2026), August 5, 2026, https://www.cbo.gov/system/files/2026-08/Continuing-Appropriations-and-Extensions-Act-2027.pdf.

5. | Division B is titled "Authorizing Extensions"; Division C is titled "Surface Transportation Extension Act of 2026"; and Division D is titled "Department of Veterans Affairs Extenders."
6. | Contact information for these and other CRS appropriations experts can be found in CRS Report R42638, Appropriations: CRS Experts, by James M. Specht and Justin Murray.

7.

The House passed its FY2027 Military Construction, Veterans Affairs appropriation bill (H.R. 8469) on May 15, 2026; its FY2027 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies appropriations bill (H.R. 8646) on June 4, 2026; and its FY2027 National Security, Department of State, and Related Programs appropriations bill (Division A of H.R. 8595) on July 15, 2026.

8. | House Roll Call vote number 272 (119th Cong., 2nd sess.), https://www.congress.gov/votes/house/119-2/272.

9.

United States Senate Committee on Appropriations, Majority News Release, "Bill Text: Continuing Appropriations and Extensions Act, 2027," August 2, 2026, https://www.appropriations.senate.gov/news/majority/bill-text-continuing-appropriations-and-extensions-act-2027.

See also United States Senate Committee on Appropriations, Majority News Release, "Sen. Collins Statement on Release of Continuing Resolution," August 2, 2026, https://www.appropriations.senate.gov/news/majority/sen-collins-statement-on-release-of-continuing-resolution, and United States Senate Committee on Appropriations, Minority News Release, "Senator Murray on Release of CR Text," August 2, 2026, https://www.appropriations.senate.gov/news/minority/senator-murray-on-release-of-cr-text.

10.

For more on the request submitted by the Trump Administration, see the section of this report titled "Agency-, Account-, and Program-Specific Provisions." For more on the provision delaying the implementation of the Administration's proposed rule, see the section of this report titled "Section 157—Rule to Revise the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards."

11.

Senate Roll Call vote number 228 (119th Cong., 2nd sess.), https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00228.htm.

Under the terms of a unanimous consent agreement, the Senate considered an amendment (S.Amdt. 6747) to Division B of the act that would have removed a provision delaying the implementation of a change in the statutory definition of hemp. For more on this topic, see CRS In Focus IF13136, Changes to the Statutory Definition of Hemp and Implications for Agricultural Policy, by Zachary T. Neuhofer. The Senate agreed to table the amendment by a vote of 61-32. Senate Roll Call vote number 227 (119th Cong., 2nd sess.), https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00227.htm.

Under the terms of the same unanimous consent agreement, upon passage of H.R. 6500, the Senate agreed by unanimous consent to an amendment (S.Amdt. 6750) to the title of the measure offered by Sen. Collins.

12. | House Roll Call vote number 286 (119th Cong., 2nd sess.), https://clerk.house.gov/Votes/2026286.

13.

Office of Management and Budget (OMB), Preparation, Submission, and Execution of the Budget, Circular A-11, provides guidance on calculating the "rate for operations" under a short-term CR.

OMB specifies the following steps for calculating the rate for operations for most appropriations continued under a short-term CR. (OMB, Preparation, Submission, and Execution of the Budget, Circular A-11, August 2025, https://www.whitehouse.gov/wp-content/uploads/2025/08/a11.pdf, pp.3-4 of Section 123).

Take the full-year amount enacted in the relevant appropriations act from the prior fiscal year;

Subtract any applicable recurring account-specific, agency-specific, or bill-wide rescissions enacted in the relevant appropriations act from the prior year;

Add or subtract any applicable non-expenditure transfers mandated by the relevant appropriations act from the prior year; and

Add or subtract any across-the-board increases or decreases to the general funding rate established by the CR (if any).

OMB typically issues a bulletin to automatically apportion funding provided by a short-term CR. For most covered purposes, OMB automatically apportions a "pro rata share" of its full rate for operations. OMB states that this pro rata share is "usually calculated by multiplying the rate for operations by the percentage of the fiscal year covered by the CR." OMB may require separate, account-specific apportionments when funding for a particular program, project, or activity deviates from the general funding rate of the CR. OMB, Preparation, Submission, and Execution of the Budget, Circular A-11, August 2025, https://www.whitehouse.gov/wp-content/uploads/2025/08/a11.pdf, p. 4 of Section 123.

14. | For more on full-year CRs, see CRS Report R48731, Full-Year Continuing Resolutions: Frequently Asked Questions, by Drew C. Aherne, Dominick A. Fiorentino, and Taylor N. Riccard.
15. | Except Sections 521(c)(2) and 544 of the act. For more, see the section of this report titled "Section 101(2)—Commerce, Justice, Science, and Related Agencies Appropriations."

16.

Except the last proviso under the heading "Election Assistance Commission—Election Security Grants," and including Section 143 of Division A of P.L. 119-37. For more, see the sections of this report titled "Section 101(5)—Election Assistance Commission—Election Security Grants" and "Section 101(5)—The Judiciary—Supreme Court of the United States—Salaries and Expenses."

17. | Except Division B of the act and including Sections 5013 through 5016 of Division I of P.L. 119-75. For more, see the section of this report titled "Section 101(6)—Department of Homeland Security and Further Additional Continuing Appropriations Act, 2026."
18. | Except Section 444 of the act. For more, see the section of this report titled "Section 101(7)—Repurposed Funding."
19. | Except Section 528 of the act. For more, see the section of this report titled "Section 101(8)—Internal Revenue Service (IRS) Rescission."
20. | As amended by Sections 153(b) and 156(a) of the CR. For more, see the sections of this report titled "Section 153—Tenant-Based Rental Assistance," and "Section 156—Flexible Subsidy Loans."
21. | "Appropriated entitlements," or "appropriated mandatories," are mandatory programs whose source of funding is an annual appropriations act. Such programs include Medicaid and the Supplemental Nutrition Assistance Program (SNAP).

22.

Section 106 of the CR establishes that, unless specified otherwise, "appropriations and funds made available and authority granted pursuant to this Act shall be available until whichever of the following first occurs:

The enactment into law of an appropriation for any project or activity provided for in this Act.

The enactment into law of the applicable appropriations Act for fiscal year 2027 without any provision for such project or activity.

December 11, 2026."

23.

Section 111(b) of the CR establishes that the CR covers obligations for such mandatory payments "due on or about the first day of any month that begins after October 2026 but not later than 30 days after the date specified in section 106(3) [December 11, 2026] may continue to be made, and funds shall be available for such payments."

24.

In July 2026, the Trump Administration reportedly submitted to Congress a document titled "FY2027 Continuing Resolution (CR) Appropriations Issues," which requested several provisions for inclusion in an FY2027 CR. Jennifer Scholtes, "White House Sends Congress Stopgap Exception Wishlist," Politico, July 20, 2026, https://www.politico.com/live-updates/2026/07/20/congress/white-house-outlines-anamolies-01005677.

25. | This section was authored by Jim Monke, Specialist in Agricultural Policy.
26. | For additional background, see CRS Report R46768, Agricultural Credit: Institutions and Issues, by Jim Monke.
27. | This section was authored by Randy Alison Aussenberg, Specialist in Nutrition Assistance Policy.

28.

Effective June 1, 2026, the Secretary of Agriculture, as part of a reorganization of the Department of Agriculture, renamed FNS to FNA. See USDA, "Press Release 0062.26," April 30, 2026, https://www.fna.usda.gov/newsroom/usda-0062.26; USDA, FNA, "Reorganization," https://www.fna.usda.gov/reorganization (accessed September 8, 2026).

29. | For additional background, see CRS Report R44115, A Primer on WIC: The Special Supplemental Nutrition Program for Women, Infants, and Children, by Randy Alison Aussenberg.
30. | This section was authored by Randy Alison Aussenberg, Specialist in Nutrition Assistance Policy.
31. | For additional background, see USDA, Food and Nutrition Service, "CSFP Fact Sheet," https://www.fns.usda.gov/csfp/fact-sheet.
32. | This section was authored by Christine Whitt, Analyst in Agricultural Policy.
33. | For additional background, see CRS Report R45777, Livestock Mandatory Reporting Act: Overview for Reauthorization in the 116th Congress, by Christine Whitt.
34. | The summaries in this section were authored by Nathan James, Analyst in Crime Policy.
35. | The summaries in this section were authored by Cameron Keys, Analyst in Defense Logistics and Resource Management Policy.

36.

For definitions of "new start" within the procurement and research, development, test, and evaluation appropriation titles, see DOD, DOD Instruction 7000.14, Department of Defense Financial Management Policy, Volume 3, Chapter 6, September 2015, Paragraph 4.1.5, https://comptroller.war.gov/Portals/45/documents/fmr/current/03/03_06.pdf.

37.

Multiyear procurement is a contracting approach in which DOD uses a single contract to procure an item over multiple years. For additional information on multiyear procurement, see "Multiyear contracts for supplies," Defense Federal Acquisition Regulation Supplement (DFARS) Section 217.172, https://www.acquisition.gov/dfars/217.172-multiyear-contracts-supplies; and 48 C.F.R. Part 217.1: "Multiyear Contracting."

38. | See National Institute of Standards and Technology (NIST), "NSS," Computer Security Resource Center, Glossary, https://csrc.nist.gov/glossary/term/nss. See also 44 U.S.C. §3552; 10 U.S.C. Chapter 19; and 10 U.S.C. Chapter 223.

39.

For background information on MARAD and the National Defense Reserve Fleet, see MARAD, "National Defense Reserve Fleet and Services," https://www.maritime.dot.gov/national-defense-reserve-fleet/ndrf-fleet-and-services; and CRS Report R46654, U.S. Maritime Administration (MARAD) Shipping and Shipbuilding Support Programs, by Ben Goldman.

40. | This section was authored by Charles Stern, Specialist in Natural Resources Policy.
41. | For more information, see CRS Report R44456, Central Valley Project Operations: Background and Legislation, by Charles V. Stern and Pervaze A. Sheikh.
42. | This section was authored by Anya Fink, Analyst in U.S. Defense Policy.
43. | For additional background, see CRS Report R48946, National Nuclear Security Administration (NNSA) FY2027 Budget and Policy Issues: In Brief, by Anya L. Fink and Mary Beth D. Nikitin, and CRS Report R48944, Energy and Water Development: FY2027 Appropriations, by Mark Holt and Anna E. Normand.
44. | This section was authored by Lance Larson, Analyst in Environmental Policy.
45. | For additional background, see DOE, FY 2027 Congressional Justification, Environmental Management, DOE/CF-0227, April 2026, pp. 53-76.
46. | For more information, contact Karen L. Shanton, Analyst in American National Government (Election Assistance Commission) or R. Sam Garrett, Specialist in American National Government (Presidential Election Campaign Fund).
47. | This section was authored by Barry J. McMillion, Analyst in American National Government.
48. | This section was authored by Joseph V. Jaroscak, Analyst in Economic Development Policy.
49. | This section was authored by Anthony Cilluffo, Analyst in Public Finance.
50. | 15 U.S.C. §636(a). For more information, see CRS Report R41146, Small Business Administration 7(a) Loan Guaranty Program, by Robert Jay Dilger and Anthony A. Cilluffo.
51. | 15 U.S.C. §634(g). These trust certificates are related to the secondary market for loans guaranteed by the SBA.
52. | 15 U.S.C. §697. For more information, see CRS Report R41184, Small Business Administration 504/CDC Loan Guaranty Program, by Robert Jay Dilger and Anthony A. Cilluffo.
53. | 15 U.S.C. §683(b). For more information, see CRS Report R41456, SBA Small Business Investment Company Program, by Robert Jay Dilger and Anthony A. Cilluffo.
54. | This section was authored by Rena Miller, Specialist in Financial Economics.
55. | Commodity Futures Trading Commissioner, "CFTC Whistleblower Program," https://www.whistleblower.gov/#:~:text=The%20CFTC's%20Whistleblower%20Program%20provides,anti%2Dretaliation%20protections%20for%20whistleblowers.
56. | This section was authored by Victoria Maria Martinez, Analyst in Public Finance.
57. | The President's budget request (https://www.whitehouse.gov/wp-content/uploads/2026/04/budget_fy2027.pdf, p.53) includes $9.9 million to support G7 host responsibilities in 2027 including planning and security costs.
58. | This section was authored by Barbara L. Schwemle, Analyst in American National Government.
59. | The summaries in this section were authored by William L. Painter, Specialist in Homeland Security Policy and Appropriations.

60.

This differs from the House-passed FY2027 CR (H.R. 9770), which referenced only Division A of P.L. 119-86. By referencing the whole act and excepting Division B instead, this CR retains in its coverage the front matter of P.L. 119-86, which included direction related to the explanatory statement accompanying the act.

61. | For more information on this provision, see the "Exchange Visitors (J Visas)" section of CRS Report R49032, Immigration Legislation and Issues in the 119th Congress, coordinated by Jill H. Wilson and Holly Straut.
62. | For more information on this provision, see the "Employment Eligibility Verification" section of CRS Report R49032, Immigration Legislation and Issues in the 119th Congress, coordinated by Jill H. Wilson and Holly Straut.
63. | For more information on this provision, see CRS Report R48829, Religious Worker Immigration: In Brief, by William A. Kandel and Jill H. Wilson.
64. | For more information on these provisions, see the "Nonagricultural Workers (H-2B Visas)" section of CRS Report R49032, Immigration Legislation and Issues in the 119th Congress, coordinated by Jill H. Wilson and Holly Straut.
65. | All four programs have been extended through provisions in appropriations bills since FY2018, and some of the individual programs have used this mechanism even longer.
66. | 42 U.S.C. §4016(a).
67. | 42 U.S.C. §4026.
68. | For additional information on what expiration of the program might mean, see CRS Insight IN10835, What Happens If the National Flood Insurance Program (NFIP) Lapses?, by Diane P. Horn.
69. | For information on this provision, contact Mark K. DeSantis, Specialist in Natural Resources Policy, or Carol Hardy Vincent, Specialist in Natural Resources Policy.
70. | For information on this provision, contact Mariel J. Murray, Specialist in Natural Resources Policy. For additional information on Navajo and Hopi Indian relocation, see CRS In Focus IF12953, The Office of Navajo and Hopi Indian Relocation, by Mariel J. Murray.

71.

In September 2025, the Office of Navajo and Hopi Indian Relocation (ONHIR) and the Department of the Interior signed a memorandum of understanding that, among other provisions, transferred the functions and responsibilities of ONHIR to the Office of the Secretary. The MOU further stated, "ONHIR anticipates that it shall cease to exist as of September 30, 2026."

72. | For information on this provision, contact Anne A. Riddle, Specialist in Natural Resources Policy.
73. | For information on this provision, contact Anne A. Riddle, Specialist in Natural Resources Policy.
74. | 5 U.S.C. §5547(a).
75. | 5 U.S.C. §5547 Note, "Premium Pay Waiver for Certain Employees Engaged in Emergency Wildland Fire Suppression Activities."
76. | For information on this provision, contact Elayne J. Heisler, Specialist in Health Services.
77. | This section was authored by Brendan McDermott, Analyst in Public Finance; Jessica Tollestrup, Specialist in Social Policy; and Karen Lynch, Specialist in Social Policy.
78. | For a summary of how the IRS initially intended to spend these funds, see CRS In Focus IF12394, The Internal Revenue Service's Strategic Operating Plan to Spend $79 Billion in Inflation Reduction Act Funding, by Brendan McDermott and Gary Guenther.

79.

For a summary of these rescissions and where they have been applied within the broader $79.6 billion appropriation, see Table 1.1.1 Inflation Reduction Act (IRA) Appropriations Detail Table in the FY2027 IRS Congressional Budget Justification & Annual Performance Plan and Report, p. 12, https://www.irs.gov/pub/irs-pdf/p4450.pdf.

80.

Scorekeeping guidelines require changes in mandatory spending included in appropriations bills to count as changes in discretionary spending for the purpose of determining the budgetary effect of the measure. Under this guideline, a rescission of mandatory spending included in an appropriations bill is counted as negative discretionary budget authority for the purpose of estimating the budgetary effect of that bill. For more, see CRS Report R47705, Congressional Rules Pertaining to Changes in Mandatory Program Spending in Appropriations Bills (CHIMPs), by Drew C. Aherne, Megan S. Lynch, and James V. Saturno.

81.

In July 2026, the Trump Administration reportedly submitted to Congress a document titled "FY2027 Continuing Resolution (CR) Appropriations Issues," which requested several provisions for inclusion in an FY2027 CR. Jennifer Scholtes, "White House Sends Congress Stopgap Exception Wishlist," Politico, July 20, 2026, https://www.politico.com/live-updates/2026/07/20/congress/white-house-outlines-anamolies-01005677.

82. | The summaries in this section were authored by Ida A. Brudnick, Specialist on the Congress.
83. | For additional information, see CRS Report 97-1011, Salaries of Members of Congress: Recent Actions and Historical Tables, by Ida A. Brudnick; and CRS Report 97-615, Salaries of Members of Congress: Congressional Votes, 1990-2025, by Ida A. Brudnick.
84. | The only exceptions include the Speaker of the House (salary of $223,500) and the President pro tempore of the Senate and the majority and minority leaders in the House and Senate (salary of $193,400).

85.

The potential Member pay adjustment was determined by a formula using the Employment Cost Index (private industry wages and salaries, not seasonally adjusted), based on the 12-month percentage change reported for the quarter ending December 31, minus 0.5%. The 2.8% potential adjustment was determined by taking the percentage increase in the index between the quarters ending December 2024 and December 2025, which was 3.3%, and subtracting 0.5%. U.S. Department of Labor, Bureau of Labor Statistics, "Employment Cost Index—December 2025," February 10, 2026, Table 9. Pursuant to 2 U.S.C. §4501(2)(A), this amount is "rounded to the nearest multiple of $100."

86.

For the Senate, see Floyd M. Riddick, Riddick's Senate Procedure: Precedents and Practice, S.Doc. 101-28, 101st Cong., 2nd sess. (GPO, 1992), p. 1254, which footnotes Congressional Record debate from 1892; and U.S. Senate, United States Senate Handbook, p. I-92. For the House of Representatives, see Clarence Cannon, Cannon's Precedents of the House of Representatives of the United States (GPO, 1935-1941), vol. VI, p. 380; and Lewis Deschler, Deschler's Precedents of the United States House of Representatives, vol. II, H.Doc. 94-661, 94th Cong., 2nd sess. For additional information, see CRS Congressional Distribution Memorandum, Gratuity Payments for Members of Congress Who Die in Office: Historical Practice, available to congressional requesters.

87. | This section was authored by Andrew Tilgihman, Analyst in Defense Policy.
88. | Air Force, "DAF Selects Company to Lead METC Recapitalization Project," press release, August 18, 2026, https://www.af.mil/News/Article-Display/Article/4576576/daf-selects-company-to-lead-metc-recapitalization-project/.
89. | Department of War, Fiscal Year 2027 Budget, Construction Programs (C-1), April 2026, p. 215, https://comptroller.war.gov/Portals/45/Documents/defbudget/FY2027/FY2027_c1.pdf#page=224.
90. | This section was authored by Jennifer Marshall, Analyst in Transportation Policy.
91. | This section was authored by Jennifer Marshall, Analyst in Transportation Policy.
92. | This section was authored by Jennifer Marshall, Analyst in Transportation Policy.
93. | This section was authored by Jennifer Marshall, Analyst in Transportation Policy.
94. | This section was authored by Maggie McCarty, Specialist in Housing Policy.
95. | This section was authored by Maggie McCarty, Specialist in Housing Policy.
96. | This section was authored by Maggie McCarty, Specialist in Housing Policy.
97. | This section was authored by Maggie McCarty, Specialist in Housing Policy.
98. | This section was authored by Maggie McCarty, Specialist in Housing Policy.
99. | This section was authored by Adam G. Levin, Analyst in Economic Development Policy.
100. | OMB, "Regulation for Federal Financial Assistance," 91 Federal Register 32198, May 29, 2026.
101. | For more information on the notice of proposed rulemaking, see CRS Insight IN12697, May 2026 Proposed Rule on Uniform Guidance for Federal Grants: Summary of Selected Changes.