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Division B — Protecting taxpayers

S. 4378 · 119th Congress · Apr 22, 2026 · Lineage

B Protecting taxpayers

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.

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))).

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.

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;”

(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).