This bill, titled the Accountability for Withholding Aid and Relief Essentials Act of 2026, addresses the severe humanitarian crisis in Gaza by expressing the sense of Congress and establishing a framework for sanctions. Congressional findings detail extensive restrictions on food, fuel, and medicine by the Netanyahu administration, leading to widespread acute malnutrition and an increased risk of mortality, particularly among children. The bill highlights that aid levels remain well below what is needed, despite a ceasefire, and attributes these issues to specific policies and actions of the Israeli government.

The Sense of Congress condemns Hamas's terrorist attacks and affirms Israel's right to self-defense, but also strongly criticizes the Netanyahu administration's policies that have blocked aid and exacerbated the humanitarian crisis. It states that these actions are inconsistent with Israel's core values and undermine its global standing. Congress calls for the immediate facilitation of neutral, independent, and safe distribution of humanitarian assistance by all legitimate actors, and urges diplomatic efforts to maintain the ceasefire and achieve regional peace.

The bill establishes a clear policy that protected persons are entitled to sufficient humanitarian assistance, and if a government cannot ensure its delivery, it must allow international organizations to do so. Annually, the President is mandated to identify and report to Congress on "covered persons"—foreign government officials, military officers, and entities—who are found to be restricting, diminishing, or preventing the delivery and distribution of aid. This report must justify their inclusion and detail any sanctions imposed or waived.

Upon identification, the President must impose diplomatic sanctions, including inadmissibility to the United States and visa revocation, and financial sanctions, such as blocking property and transactions under the International Emergency Economic Powers Act. Exceptions are provided for national security interests and transactions related to humanitarian assistance, and sanctions explicitly exclude the importation of goods. The Act is set to terminate 10 years after its enactment.

The bill includes robust congressional oversight mechanisms, allowing Congress to request determinations on specific individuals and review any presidential waivers or terminations of sanctions. These actions are subject to potential congressional disapproval through joint resolutions, ensuring legislative checks on executive authority. This framework aims to hold accountable those obstructing humanitarian aid while maintaining a balance with national security considerations.