On July 3, 2026, the Office of Information and Regulatory Affairs, part of the White House’s Office of Management and Budget, released its 2026 Regulatory Plan. Included in the release is a Statement of Regulatory Priorities for Fiscal Year 2026 from the U.S. Securities and Exchange Commission (SEC or Commission), along with a table of the Commission’s anticipated rulemaking activity through Fall 2026 (rulemaking agenda).
Similar to the SEC’s previous rulemaking agenda, which was released in September 2025 and discussed here, the substance of this rulemaking agenda reflects priorities that SEC Chairman Paul S. Atkins has been signaling since taking office—a broad deregulatory orientation, with an emphasis on reducing compliance burdens on issuers and facilitating capital formation—and it includes 38 potential rulemakings, including 36 at the proposed rule stage and two at the pre-rule stage. While the rulemaking agenda provides insights into Chairman Atkins’s priorities over the near term, the timing of individual rule proposals may vary significantly, and could come before or after the listed dates.
The following table reflects potential rulemakings that may be of particular interest to public and private companies.
| Title of Rulemaking | Description | Anticipated Action and Date |
| Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies | Rule amendments to expand accommodations that are available for emerging growth companies | Rule amendments proposed in May 2026 (see Client Alert) |
| Registered Offerings Reform | Rule amendments to modernize the shelf registration process to reduce compliance burdens and further facilitate capital formation | Rule amendments proposed in May 2026 (see Client Alert) |
| Semiannual Reporting | Rule amendments to allow Exchange Act reporting companies to choose to report on a semiannual basis | Rule amendments proposed in May 2026 (see Client Alert) |
| Rescission of Climate-Related Disclosure Rules | Rulemaking to address concerns about the climate-related disclosure rules adopted on March 6, 2024 | Rulemaking proposed in May 2026 (see Known Trends post) |
| Rationalization of Disclosure Practices | Rule amendments to rationalize disclosure practices to facilitate material disclosure by companies and shareholders’ access to that information | Rule Proposal – October 2026 |
| Executive Compensation Disclosure Reform | Rule amendments to Item 402 of Regulation S-K to rationalize executive compensation disclosure requirements | Rule Proposal – October 2026 |
| Shareholder Proposal Modernization | Rule amendments to modernize the requirements of Exchange Act Rule 14a-8 to reduce compliance burdens for registrants and account for developments since the rule was last amended | Rule Proposal – October 2026 |
| Amendments to Certain Proxy Rules | Amendments to modernize certain rules regarding the proxy solicitation process, including certain filing and procedural requirements relating to proxy solicitations and shareholder meetings, to reduce costs and compliance burdens | Rule Proposal – October 2026 |
| Form 144 Safe Harbor | Amendments to Rule 144, a non-exclusive safe harbor that permits the public resale of restricted or control securities if the conditions of the rule are met, to increase instances in which the safe harbor would be available | Rule Proposal – October 2026 |
| Foreign Private Issuer Eligibility Enhancements | Enhance the regulatory framework governing foreign private issuers | Rule Proposal – October 2026 |
| Updating the Exempt Offering Pathways | Rule amendments to facilitate capital formation and simplify the pathways for raising capital for, and investor access to, private businesses, including potential amendments to the definition of accredited investor | Rule Proposal – October 2026 |