This bill, titled the Federal Jobs Guarantee Development Act of 2026, mandates the Secretary of Labor to establish a pilot program offering competitive grants to eligible entities. The primary goal is to create job guarantee programs that provide employment to individuals within areas experiencing high unemployment rates, specifically those with rates at least 150 percent of the national average, or for Tribal entities using their own employment data. The pilot program will award grants to not more than 15 eligible entities, which can be political subdivisions of a State, Tribal entities, or combinations thereof. Federal funding for these programs is limited to a three-year period from the grant date. The jobs offered must be available to all residents aged 18 or older in the served area, with provisions for discipline or suspension for negligence or disruption. Jobs provided under these programs must offer a wage that is the greater of a specified federal minimum (if enacted), the prevailing wage for similar jobs, or an applicable collective bargaining agreement wage. Participants will also receive health insurance comparable to the Federal Employee Health Benefits Program. Additionally, the programs must provide paid family leave and paid sick leave consistent with proposed federal legislation and applicable State law. Grant funds can also be used for comprehensive supportive services, including transportation, childcare, housing, and needs-related payments. Participants will have access to workplace learning advisors, adult education, and financial literacy activities. The program also specifically supports justice-involved individuals, formerly incarcerated individuals, and those with criminal records in reentering the workforce. The Secretary of Labor will develop procedures for up to eight weeks of paid training for participants, with specific provisions for individuals facing barriers to employment. Federal agencies will be encouraged to identify and make jobs available through these programs, adhering to the same wage and benefit requirements. The Secretary will also issue a list of national job priorities, including areas like child care, care for seniors and individuals with disabilities, clean energy, and sustainable infrastructure. To ensure accountability, the bill establishes a Job Guarantee Program Trust Fund for payments and prohibits the use of funds to displace existing employees or disrupt collective bargaining agreements. The Inspector General of the Department of Labor will conduct annual audits, with provisions for recoupment of misused funds and loss of eligibility for entities falsifying data. The Chief Evaluation Officer will assess the program's impact on employment, poverty, public assistance spending, health outcomes, and environmental factors. Finally, the bill expands the Work Opportunity Tax Credit to include qualified participants in job guarantee programs who have participated for at least three months. This amendment applies to individuals beginning work after December 31, 2026. The bill appropriates necessary sums from the Treasury to carry out its provisions and fund the program.