This bill, titled the Modernizing and Improving the National Terrorism Advisory System Act of 2026 , mandates the Secretary of Homeland Security to develop and submit a comprehensive strategy to modernize the National Terrorism Advisory System (NTAS) within one year of its enactment. This strategy must be presented to the House and Senate Committees on Homeland Security. The modernization strategy is required to consider several key aspects, including the designation of a specific office for NTAS oversight, the criteria and protocols for issuing and sunsetting alerts, and enhancing the public accessibility and utility of these advisories. It also needs to assess the current system's effectiveness in communicating timely information and its impact on Federal, State, local, Tribal, and territorial law enforcement and emergency responders. Crucially, the Secretary must engage with a broad range of stakeholders, including individuals, the private sector, and all levels of government law enforcement and emergency responders, to gather feedback during the strategy's development. Additionally, the Comptroller General of the United States is directed to submit a report on the implementation of this section within two years of the Act's enactment.