Untitled section

(a) The remaining unobligated balances, as of September 30, 2025, from amounts appropriated by this or any other Act, including prior Acts and laws other than appropriations Acts (including, but not limited to, balances proposed for rescission in the President’s special message, presented to the U.S. Senate as EC–1680 on September 8, 2025), that— (1) are subject to apportionment pursuant to section 1513(b) of title 31, United States Code; (2) were not, at least 90 days prior to the expiration of the period of availability of such amount, made available in an apportionment for immediate obligation, without precondition (including by footnote), and thereafter continuously available for immediate obligation during such 90-day period; and (3) were not available for obligation after September 30, 2025 prior to the enactment of this Act, shall remain available until September 30, 2026, for the same purposes and under the same authorities and conditions for which each such amount was provided, and shall hereafter be exempt from apportionment, notwithstanding subchapter II of chapter 15 of title 31, United States Code: Provided, That section 103(a) of division A of Public Law 118–5 shall also apply to the budgetary effects of this provision. (b) Not later than November 17, 2025, the Director of the Office of Management and Budget shall provide to the Committees on Appropriations of the House of Representatives and the Senate a comprehensive list of amounts extended until September 30, 2026 by this section. (c) Not later than January 15, 2026, the Comptroller General of the United States shall perform an audit for compliance with this section and report its findings to the Committees on Appropriations of the House of Representatives and the Senate and shall perform any subsequent periodic audit for compliance with this section determined by the Comptroller General to be appropriate and promptly report any findings to the Committees. (d) (1) Subject to paragraph (2), this section shall become effective immediately upon enactment of this Act. (2) If this Act is enacted after September 30, 2025, this section shall be applied as if it were in effect on September 30, 2025.