The "Veterans Hearing Aid Improvement Act of 2026" mandates the Department of Veterans Affairs (VA) to establish a two-year demonstration project . This project aims to evaluate the fiscal impact and effectiveness of covering FDA-cleared, over-the-counter (OTC) hearing aids for veterans with mild-to-moderate hearing loss. It will compare these devices to professionally fitted prescription hearing aids, with an equal number of participants in each study group. To be eligible, veterans must be enrolled in VA healthcare, have an audiologist determine medical necessity for an OTC aid, and possess mobile technology for device functionality. The project will be carried out at a minimum of two VA medical facilities across different regions, serving diverse veteran populations in both rural and urban settings. The Secretary of Veterans Affairs must consult with consumer and stakeholder organizations throughout the project. The bill requires the Secretary to submit an interim report on preliminary findings and a final report evaluating the fiscal impact and making recommendations for permanent coverage. Furthermore, the legislation directs the Comptroller General to conduct a comprehensive study on hearing aid assistance for veterans with mild-to-moderate hearing loss. This study will examine the need for hearing aids, current medical coverage, and its effectiveness, culminating in a report to Congress with recommendations for improving VA programs and benefits.