This bill establishes the Extraordinary Protection Reimbursement Program within the Department of Homeland Security, aiming to provide financial assistance to State, local, Tribal, and territorial law enforcement agencies. The program's core function is to reimburse these agencies for expenses directly associated with providing security for non-governmental properties of individuals under Secret Service protection. To qualify for a grant, an applicant must be a State, local, Tribal, or territorial law enforcement agency and certify that the funds will exclusively cover costs exceeding typical law enforcement operations, specifically for protection activities. Grant funds are designated for personnel man-hours directly spent on property protection, such as patrols and posted officers, and for equipment explicitly required for property security, with the need verified by the Secret Service Director. Crucially, funds can only be expended for protection provided while the protected person is physically present at, or traveling to or from, the designated property. The bill mandates robust accountability measures, including annual audits by the Department of Homeland Security's Inspector General and annual reports from the Secretary detailing grant disbursements, grantee information, man-hours, and acquired equipment. Furthermore, the Secretary is required to report on and implement recommendations from a July 2023 Inspector General report concerning protection activities. The bill authorizes an appropriation of $61,000,000 for each of fiscal years 2026, 2027, and 2028 to fund this program.