This bill requires the Department of Veterans Affairs to disinter the remains of Fernando V. Cota from Fort Sam Houston National Cemetery, Texas, after notifying his next of kin. The VA must relinquish the remains to the next of kin or, if no next of kin responds to the notification, arrange for the disposition of the remains. Cota was interred prior to the enactment of regulations that would have barred his interment due to a 1975 rape conviction.

This bill establishes the legal framework and authorized spending for U.S. military operations, defense programs, and national security activities for fiscal year 2026. It authorizes the purchase of aircraft, ships, and weapons systems, sets troop strength levels for active duty and reserve forces, establishes military health care and pay policy, governs defense contracting with an emphasis on domestic manufacturing, and sets guidance on U.S. security relationships with allies. It also covers the Department of Energy's nuclear security programs, the Coast Guard, and the Intelligence Community.

Active duty military members, reservists, veterans, military families, defense contractors, and employees of defense-related agencies. It also affects U.S. allies that receive American security cooperation, particularly nations in the Indo-Pacific region, Israel, and Ukraine.

This bill was signed into law in December 2025 as Public Law No. 119-60, making all its provisions effective for fiscal year 2026. The military services are now operating under the authorized personnel levels, procurement plans, and policy directives established by this law.