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The Accelerating Access to Critical Therapies for ALS Reauthorization Act of 2026 renews and updates an existing law designed to support research and development of treatments for amyotrophic lateral sclerosis (ALS), a serious neurodegenerative disease. The bill extends the program's authorization through fiscal year 2031, allowing continued federal funding and support for grants that help develop new therapies. It also introduces improvements to the grant process, including requirements for researchers to provide updated safety and efficacy data during grant renewals, which helps ensure ongoing oversight and transparency in clinical trials. The bill clarifies definitions related to clinical trial phases to include combined phase 2/3 trials, reflecting modern research practices. Additionally, it mandates the Food and Drug Administration (FDA) to create and publish a five-year action plan focused on rare neurodegenerative diseases, including ALS, outlining steps to enhance regulatory policies and initiatives. A follow-up report on the FDA's progress is also required five years after the plan's publication. These measures aim to accelerate the development and availability of effective treatments for ALS and similar conditions, potentially improving patient outcomes and advancing scientific understanding.