The American Reserve Modernization Act of 2026 establishes transparency and accountability measures for a Strategic Bitcoin Reserve held by the federal government. The legislation requires the Treasury Secretary to publish quarterly public reports with details on Bitcoin holdings, transactions, and cryptographic verification that the government controls its digital assets, with these reports independently audited by third-party experts and overseen by the Government Accountability Office. Additionally, the bill amends the Exchange Stabilization Fund to include comprehensive Bitcoin transaction accounting in its regular congressional reports and annual operational disclosures. Together, these provisions create multiple layers of oversight designed to give Congress, auditors, and the public visibility into the government's Bitcoin holdings and activities.
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