The "Pardon Transparency and Accountability Act of 2026" aims to enhance transparency and accountability in the presidential clemency process. A central provision requires the President to publish a written explanation for any grant of executive clemency, including pardons, commutations, reprieves, or remissions of fines, on the date it is made. This explanation must be published in the Federal Register and on the President's official website, ensuring public access to the rationale behind such decisions. Furthermore, the bill mandates new duties for the Pardon Attorney, requiring the preparation of a Justice Impact Statement for any potential clemency grant. This statement, to be made available to the President and Congress, must include efforts to contact victims, their opinions regarding the clemency, and the views of federal, state, local, and tribal law enforcement officials on the potential impact on ongoing investigations or prosecutions. All Department of Justice and Executive Office of the President employees are required to immediately inform the Pardon Attorney of any clemency considerations. Significantly, the legislation amends the Lobbying Disclosure Act of 1995 to include lobbying efforts related to executive clemency . It expands the definition of "lobbying contact" to cover such activities and requires lobbyists involved in clemency-related contacts to register and file reports within two days, regardless of the financial thresholds typically associated with lobbying disclosure. The Pardon Attorney is also tasked with conducting biennial studies on compliance with this Act and submitting annual reports to Congress.