Pub. L. 119-75, div. D, tit. IV, sec. 405 (as amended)

SEC. 405. (a) Except as otherwise provided in this Act or the explanatory statement described in section 4 (in the matter preceding division A of this consolidated Act), none of the funds provided in this Act or provided by previous appropriations Acts to the agencies or entities funded in this Act that remain available for obligation or expenditure in fiscal year 2026, or provided from any accounts in the Treasury derived by the collection of fees and available to the agencies funded by this Act, shall be available for obligation or expenditure through a reprogramming of funds that— (1) creates a new program; (2) eliminates a program, project, or activity; (3) increases funds or personnel for any program, project, or activity for which funds have been denied or restricted by the Congress; (4) proposes to use funds directed for a specific activity by either the House or Senate Committees on Appropriations for a different purpose; (5) augments existing programs, projects, or activities in excess of $5,000,000 or 10 percent, whichever is less; (6) reduces existing programs, projects, or activities by $5,000,000 or 10 percent, whichever is less; or (7) creates, reorganizes, or restructures a branch, division, office, bureau, board, commission, agency, administration, or department different from the budget justifications submitted to the House and Senate Committees on Appropriations, the explanatory statement described in section 4 (in the matter preceding division A of this consolidated Act), or the relevant operating plan properly submitted by each agency, whichever is more detailed. (b) Not later than 60 days after the date of enactment of this Act, each agency funded by this Act shall submit an operating plan to the House and Senate Committees on Appropriations to establish the baseline for application of reprogramming and transfer authorities for the current fiscal year: Provided, That the operating plan shall include— (1) a table for each appropriation with a separate column to display the prior year enacted level, the President’s budget request, adjustments made by Congress, adjustments due to enacted rescissions, if appropriate, and the fiscal year enacted level; (2) a delineation in the table for (A) each appropriation and its respective prior year enacted level by object class and program, project, and activity as detailed in this Act, the explanatory statement described in section 4 (in the matter preceding division A of this consolidated Act), or in the budget appendix for the respective appropriations, whichever is more detailed, (B) each item for which a dollar amount is specified and for all programs for which new budget (obligational) authority is provided, and (C) each discretionary grant and discretionary grant allocation; (3) an organizational chart that includes current and estimated staffing numbers, by office, at the customary level of detail unless otherwise directed by this Act or the explanatory statement described in section 4 (in the matter preceding division A of this consolidated Act); and (4) an identification of items of special congressional interest. (c) Each agency may reprogram amounts in excess of or contrary to the threshold limitations established in this section only after— (1) providing written notification to the House and Senate Committees on Appropriations no less than 30 days in advance of such reprogramming of funds; and (2) receiving prior written approval from the House and Senate Committees on Appropriations.