The Securing Essential and Critical U.S. Resources and Elements Minerals Act of 2026, or the SECURE Minerals Act of 2026, establishes the Strategic Resilience Reserve Corporation of the United States as a wholly-owned government entity. Its core purpose is to foster a free, fair, and competitive market for critical minerals and materials, supporting domestic and partner country production, extraction, processing, refining, reuse, repurposing, and recycling. The bill aims to ensure stable and economically sustainable prices, while reducing the United States' vulnerability to supply disruptions and market manipulation by foreign entities of concern, such as the People's Republic of China. The Reserve will be overseen by a Board of Governors comprising seven members appointed by the President with Senate consent, serving 14-year staggered terms. These members must possess significant expertise in commodities, finance, or critical minerals, and are subject to strict conflict-of-interest rules. Board meetings are generally open to the public, with provisions for closing discussions involving proprietary or sensitive information. A key function of the Reserve is to identify and maintain a list of eligible critical minerals and materials , based on existing federal lists and criteria such as supply chain vulnerability and necessity for national security or economic stability. It explicitly excludes fossil fuels, water, and common construction materials. The bill also mandates the creation of a Division of Data Collection to gather comprehensive global market data, including transaction prices and supply/demand forecasts, to inform the Reserve's operations. Furthermore, the Reserve will establish a Division of Risk and Vulnerability Evaluation to assess threats and risks in critical mineral markets across various U.S. industrial sectors. This division will conduct biennial comprehensive risk assessments for Congress and federal agencies. A Division of Production Standards will also be created to evaluate global environmental and labor standards in critical mineral production, focusing on transparency, traceability, and forced labor risks. The Reserve is authorized to deploy various financing and acquisition tools to achieve its objectives, explicitly prohibiting benefits to foreign entities of concern. These tools include loans to authorized intermediaries, direct acquisitions through solicitation or financial instruments like futures and options, non-recourse lending, and, with justification, minority equity investments. Partner countries may also make capital contributions to co-invest in these initiatives, with separate accounts maintained for each country. The Reserve may sell critical minerals or materials from its inventory if a supply shortage threatens national or economic security, or price stability, or if the sale supports the Reserve's overall purposes. Minerals no longer deemed critical can also be sold under specific conditions or transferred for research. However, sales to foreign entities of concern are strictly prohibited. The bill authorizes an initial appropriation of $2.5 billion for the Reserve's operations. To ensure oversight and accountability, the Reserve must establish risk and audit committees , conduct annual independent audits, and undergo biennial reviews by the Comptroller General. It is also required to submit annual reports to Congress and maintain a publicly accessible database of its transactions, with provisions for protecting national security-sensitive information for a limited period.