Federal Budget Accountability and Sunset Act of 2026

This Act establishes a mandatory sunset for all discretionary appropriations, requiring reauthorization every five years or automatic termination of spending authority. It prohibits any new appropriation or increase in spending unless offset by equivalent reductions in other discretionary spending, with exceptions only for declared war or national emergency approved by a two-thirds vote of both Houses. The Act further requires that any bill authorizing new spending include a clear statement of constitutional authority under Article I, Section 8. It prohibits the imposition of unfunded mandates on state or local governments, ensuring that federal programs do not shift costs to lower levels of government without full federal funding. The Congressional Budget Office shall certify compliance before any appropriations bill may proceed to a vote.

This proposal stays within Article I, Section 8, Clause 1 (power to tax and spend) and Clause 18 (necessary and proper to carry out enumerated powers) by regulating Congress's own budget process. It does not abridge any right under the Bill of Rights or the 14th Amendment, as it imposes no restriction on individual liberties. The burden of justification is placed on the government—requiring offsets, sunset reauthorization, and constitutional citations—rather than on citizens. It prefers decentralization by prohibiting unfunded mandates on states, respecting the Tenth Amendment. Due process is satisfied because the law applies uniformly to legislative procedures and does not deprive any person of life, liberty, or property without lawful process.