; and (B) prepare and submit to Congress such additional proposed legislation as the Director considers necessary to accomplish the orderly transition to such new fiscal year. (c) Accounting procedures (1) In general Section 1552(a) of title 31, United States Code, is amended by striking September 30 and inserting December 31 . (2) Effective date The amendment made by paragraph (1) shall apply with respect to any fiscal year commencing on or after January 1, 2026. (d) Conversion of authorizations of appropriations Any law providing for an authorization of appropriations commencing on October 1 of a year shall, if that year is any year after 2025, be considered as meaning January 1 of the following year. Any law providing for an authorization of appropriations ending on September 30 of a year shall, if that year is any year after 2025, be considered as meaning December 31 of that year. Any law providing for an authorization of appropriations for the fiscal year 2026 or any fiscal year thereafter shall be construed as referring to that fiscal year ending on December 31 of the calendar year having the same calendar year number as the fiscal year number. (e) Title of appropriation acts (1) In general Section 105 of title 1, United States Code, is amended by striking September 30 and inserting December 31 . (2) Effective date The amendment made by paragraph (1) shall apply with respect to any fiscal year commencing on or after January 1, 2026. 2. Conforming amendments (a) In general (1) Section 202(e) of the Congressional Budget and Impoundment Control Act of 1974 ( 2 U.S.C. 602(e) ) is amended— (A) in paragraph (1), in the first sentence— (i) by striking February 15 and inserting May 15 ; and (ii) by striking October 1 of that year and inserting January 1 of the next calendar year ; and (B) in paragraph (3)— (i) by striking On or before January 15 of each year and inserting On or before April 15 of each year ; (ii) by striking September 30 each place it appears and inserting December 31