Taxpayer Protection and Somalia Accountability Act of 2026

(1) the President should direct the heads of appropriate Federal agencies to restrict, prevent, or stop the transfer of all remittances from individuals or entities in the United States to individuals or entities in the Federal Republic of Somalia until such time as the President determines—

(A) funds remitted are not United States funds disbursed through Federal, State, or local government support programs;

(B) the sender of the funds remitted is not receiving financial or other support through a Federal, State, or local program;

(C) the funds remitted to persons in Somalia are not being transferred to officials within the national Government of Somalia; and

(D) the funds remitted to individuals or beneficiaries in Somalia are not being directed to or benefitting foreign terrorist organizations; and

(2) the President should direct the heads of appropriate Federal agencies to review all instances of reported or suspected acts of fraud, waste, or abuse in United States foreign assistance programs in Somalia in which such acts are suspected to have been carried out by officials of the national Government of Somalia or at their direction or for their benefit.

The Secretary of State shall brief the appropriate congressional committees on—

(1) evidence of United States funds being transferred to persons or entities within the Federal Republic of Somalia, including an identification of individuals who facilitate or support the transfer of such funds;

(2) evidence of the remittance system between the United States being used to benefit officials of the national Government of Somalia; and

(3) evidence of remittances being received or otherwise benefitting foreign terrorist organizations or organizations benefitting from foreign terrorist organizations.

The briefing required by this section shall—

(1) be provided in unclassified form; and

(2) include a classified annex as appropriate.

Notwithstanding any other provision of law, no bilateral foreign assistance, including assistance under the Foreign Assistance Act of 1961 and the Arms Export Control Act, should be provided to the national Government of Somalia only if adequate safeguards are in place to mitigate the risk of diversion of such assistance.

Notwithstanding any other provision of law, no contributions or funding to international organizations or non-governmental organizations may be used by such organizations for the direct benefit or use of the national Government of Somalia.

The Secretary of State may waive the suspension of bilateral foreign assistance to the national Government of Somalia under subsection (a) on a case-by-case basis if the Secretary certifies to the appropriate congressional committees that the provision of such assistance is in the national interests of the United States.

The Secretary of State shall apply the restrictions under section 7031(c) of the Department of State, Foreign Operations, and Related Programs Appropriations Act (division F of Public Law 118–47; 8 U.S.C. 1182 note) to any current or former official of the national Government of Somalia whom the Secretary has information was involved in—

(1) significant corruption related to the diversion of United States foreign assistance;

(2) the destruction or seizure of United States-funded humanitarian facilities; or

(3) facilitating the provision of United States foreign assistance to foreign terrorist organizations.

The Secretary of State may not exempt individuals from the application of the restrictions under subsection (a) if such individuals are holders of, or applicants for, A-category (Diplomatic) or G-category (International Organization) visas if such individuals are determined to be involved in the activities described in subsection (a).

The restrictions described in subsection (a) shall also be applied to the immediate family members of individuals who are determined to be involved in the activities described in subsection (a).

(1) is collaborating with the national Government of Somalia to engage in corruption or other activities relating to the diversion of United States funds intended for the people of Somalia; or

(2) has materially assisted, sponsored, or provided financial, material, or technological support for, or goods or services in support of, corruption or other activities described in paragraph (1).

The Secretary of State shall exercise authority under section 36 of the State Department Basic Authorities Act (22 U.S.C. 2708) to offer rewards for information leading to—

(1) the identification and location of nationals of the Federal Republic of Somalia or officials of the national Government of Somalia involved in defrauding United States Government programs; or

(2) the recovery of assets stolen or defrauded from the United States Treasury by Somali-based networks.

Rewards under this section—

(1) may be paid from the Emergencies in the Diplomatic and Consular Service account; and

(2) may not to exceed $250,000 per reward.

(1) the term appropriate congressional committees means—

(A) the Committee on Foreign Affairs and the Committee on Financial Services of the House of Representatives; and

(B) the Committee on Foreign Relations and the Committee on Finance of the Senate; and

(2) the term foreign terrorist organization means an organization designated by the Secretary of State pursuant to section 219 of the Immigration and Nationality Act (8 U.S.C. 1189).