This bill strengthens protections against the improper withholding of federal spending authority by amending the Impoundment Control Act of 1974. It requires that any budget authority proposed for rescission or deferral must be made available for agencies to spend with sufficient time to do so responsibly, and prohibits the government from withholding or delaying funds during the final 90 days before they expire. The legislation applies both to special rescission proposals submitted to Congress and to routine budget apportionments made by federal agencies. It specifically nullifies a September 25, 2026 rescission proposal and establishes clear rules that all appropriated funds must be available for obligation without conditions at least 90 days before their availability period ends. The bill affects federal agencies and program administrators who manage federal spending across the government.