This bill prevents the federal government from imposing tariffs higher than those in effect on January 19, 2025, on school supplies and educational materials. The legislation covers specific items like notebooks, pencils, pens, backpacks, lunchboxes, and keyboards, as well as any other classroom supplies that the Secretary of Commerce designates in coordination with the Secretary of Education. The bill aims to keep back-to-school costs affordable for students, families, teachers, and schools by freezing tariff rates at their previous levels. Congress acknowledged that arbitrary tariff increases drive up prices for educational supplies. The Secretary of Commerce must report to Congress every six months listing exempt items and any newly designated school supplies, with Congress able to disapprove new designations through a joint resolution.

This bill creates a new tax credit to help seniors age 60 and older pay for home modifications that improve accessibility and safety. Eligible individuals can claim up to $10,000 per year in tax credits for expenses like installing wheelchair ramps, grab bars, handrails, chair lifts, widened doorways, and other similar modifications to their primary residences. The credit phases out for higher-income taxpayers, with the income thresholds ranging from $100,000 to $200,000 depending on filing status, and the credit amount reduces by $1 for every $2 of income above these thresholds. The credit applies to taxable years beginning after December 31, 2026, and the dollar limits will be adjusted annually for inflation starting in 2028. The legislation also prevents taxpayers from claiming the same expenses as both a tax credit and a tax deduction, and requires the Treasury Department to issue guidance on how to implement the program.

This bill amends federal transit and rail funding rules to allow transportation projects to acquire land and property before environmental reviews are completed. The changes affect recipients of federal transit assistance under Chapter 53 of title 49 and passenger rail projects under chapters 229, 249, and 243, allowing them to purchase, lease, or otherwise obtain necessary real property interests earlier in the project development process. However, the property cannot be physically developed or improved until all required environmental reviews are finished. The Federal Transit Administration must update its guidance documents within six months of the bill's enactment to implement these changes. This legislation essentially creates "modal parity" by giving transit and rail projects the same property acquisition flexibility, potentially allowing them to secure land at current prices while environmental assessments proceed in parallel rather than sequentially.

This bill amends the Children's Health Insurance Program, or CHIP, to strengthen dental coverage for low-income children. It prohibits states from placing lifetime or annual limits on the dollar value of dental benefits that children receive through CHIP, ensuring that necessary dental care is not capped. The legislation also requires states to provide wraparound dental coverage for children who would otherwise lack dental services and prevents states from treating children in wraparound programs less favorably than other CHIP-enrolled children. The bill affects low-income children covered by state CHIP programs and, in states that choose to offer it, pregnant women receiving assistance. Both provisions take effect six months after the bill is enacted into law, with no specific new federal funding amount identified in the text.

The Medicare Dental Benefit Act of 2026 would add comprehensive dental coverage to Medicare, including preventive care such as cleanings and exams, basic services like fillings and extractions, major services such as root canals and dentures, and emergency dental care. The coverage would take effect on January 1, 2028, and would apply to all Medicare beneficiaries. The bill uses a gradual payment phase-in over seven years, starting at zero percent coverage in the first year and increasing by ten percentage points annually until reaching eighty percent coverage by year eight, though low-income beneficiaries would receive eighty percent coverage immediately. Routine cleanings and exams would be limited to twice per year, and dental prosthetics like dentures would be covered once every five years, though the Secretary has authority to adjust these limits. The federal government would cover 100 percent of state Medicaid costs for dental cost-sharing assistance to qualified Medicare beneficiaries, and the bill would add an oral health professional to the U.S. Preventive Services Task Force.

The Medicaid Dental Benefit Act of 2026 requires states to provide comprehensive dental and oral health services to all adults enrolled in Medicaid, effective January 1, 2028. These services include dentures, implants, preventive care, and treatments for dental emergencies and diseases. The federal government will cover one hundred percent of the costs for dental services during a twelve-quarter period beginning in 2028 for the fifty states and the District of Columbia, and for territories including Puerto Rico, Guam, and American Samoa. The bill also establishes a core set of dental quality and equity measures that states must track and report on, with funding of ten million dollars authorized for developing these measurement standards and requiring a comprehensive report to Congress within three years on dental care access and disparities.

The PREVENT Act directs the Centers for Disease Control and Prevention to maintain and expand a federal program focused on preventing child sexual abuse. The program will work to identify gaps in current research and prevention efforts, improve data collection and surveillance systems for tracking child sexual abuse including technology-facilitated abuse, increase understanding of risk factors, and develop and spread evidence-based prevention strategies and policies. The bill specifically emphasizes addressing the growing problem of technology-facilitated child sexual abuse. The legislation authorizes $6 million per year in funding for the program for fiscal years 2027 through 2031, totaling $30 million over the five-year period.

The Regional Export Promotion Act of 2026 expands and formalizes the Export-Import Bank's Regional Export Promotion Program, which helps American businesses access export financing and support by partnering with state, local, and nonprofit economic development organizations. The bill creates a five-year pilot program specifically focused on small businesses, requiring the Export-Import Bank to prioritize partnerships with underserved communities including HUBZones, community development financial institutions, minority banks, local chambers of commerce, and community banks. Under the pilot program, the bank will provide specialized training, export credit insurance products tailored for small businesses, and streamlined application processes to help small business exporters. The legislation requires the Export-Import Bank president to report annually to Congress on the number of new partnerships developed, the volume of bank products used by small businesses through these partnerships, and recommendations for future funding or improvements. No specific appropriations are mentioned in the bill, but the legislation directs the bank to assess whether additional funding would strengthen the program's effectiveness.