Welcome to the April 2026 edition of Dentons Capitol Insights – Sounding the Drumbeat in Washington. In this issue, we spotlight major developments at the intersection of regulation, national security, and emerging technology—from the California Air Resources Board’s initial implementing regulation for California’s climate-related disclosure laws (SB 253 and SB 261), to a high-stakes funding standoff that has pushed the Department of Homeland Security into a historic shutdown. We also examine how AI and cybersecurity risk are reshaping securities disclosure expectations, and we track the wave of consumer class actions seeking to recoup tariff-related costs in the wake of the Supreme Court’s ruling invalidating IEEPA-based tariffs.