Protecting Taxpayers from Fraudulent Providers Act of 2026

This Act may be cited as the Protecting Taxpayers from Fraudulent Providers Act of 2026.

Section 1128 of the Social Security Act (42 U.S.C. 1320a–7) is amended—

(1) in subsection (c)(3)—

(A) in subparagraph (B), by striking subparagraph (G) and inserting subparagraphs (G) and (H);

(B) in subparagraph (G), by striking In the case of and inserting Subject to subparagraph (H), in the case of; and

(C) by adding at the end the following new subparagraph:

(H) In the case of an exclusion of an individual or entity under subsection (a)(1) or (a)(3) based on a conviction occurring on or after the date of the enactment of this subparagraph relating to fraud, theft, embezzlement, breach of fiduciary responsibility, or other financial misconduct, the period of the exclusion shall be permanent.

(2) in subsection (d)(2)(B)(i), by inserting (other than such an exclusion under subsection (a)(1) or (a)(3) based on a conviction occurring on or after the date of the enactment of subsection (c)(3)(H) relating to fraud, theft, embezzlement, breach of fiduciary responsibility, or other financial misconduct) after paragraph (2); and

(3) in subsection (g), by adding at the end the following new paragraph:

(4) The preceding provisions of this subsection shall not apply with respect to an exclusion of an individual or entity under subsection (a)(1) or (a)(3) based on a conviction occurring on or after the date of the enactment of this paragraph relating to fraud, theft, embezzlement, breach of fiduciary responsibility, or other financial misconduct.