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Smarter Sentencing Act of 2026 This bill reduces statutory mandatory minimum penalties for certain drug offenses, requires reporting on the impact of cost savings from the reductions, and establishes a public database of federal criminal offenses. First, the bill reduces statutory mandatory minimum penalties for two types of offenders: (1) individuals who manufacture, distribute, or possess with intent to distribute a controlled substance; and (2) couriers who import or export a controlled substance. Second, the bill requires the Department of Justice (DOJ) to report on how the reduced expenditures on federal corrections and cost savings from the reductions in mandatory minimum sentences help to reduce overcrowding in federal prisons, increase investment in law enforcement and crime prevention, and reduce recidivism. Third, the bill requires DOJ and federal agencies to report on and create public databases of all criminal offenses—criminal statutory offenses and criminal regulatory offenses.

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