United States

Multi-step reasoning remains challenging for language models with limited capacity. While recent reasoning distillation approaches transfer chain-of-thought supervision from large teacher models, they typically apply uniform supervision across all Transformer components, overlooking the fact that different modules contribute unequally to reasoning. We propose Module-Aware Reasoning Distillation, a parameter-efficient framework that explicitly targets key Transformer components for effective reasoning transfer. Through systematic analysis, we identify the feed-forward network projections and the output projection of self-attention as primary bottlenecks for reasoning. Based on these findings, we introduce lightweight adapter modules at these components while freezing the backbone parameters, enabling focused and efficient distillation. Our approach adopts an offline distillation setting, where a strong teacher model provides reasoning trajectories in advance, and incorporates an adaptive supervision strategy that adjusts the strength of reasoning-related losses according to problem difficulty. Experiments on mathematical reasoning benchmarks demonstrate consistent improvements over strong baselines, and ablation studies confirm the importance of both module-aware placement and adaptive supervision.

ACL 2026

MARD: Module-Aware Reasoning Distillation for Language Models with Adaptive Supervision

### Welcome to The 63rd Annual Meeting of the Association for Computational Linguistics (ACL 2025)

Message from the General Chair: 
*It is my great pleasure and honor to welcome you to the 63rd Annual Meeting of the Association for Computational Linguistics (ACL 2025), held in beautiful Vienna, Austria, from July 27 to August 1, 2025. ACL2025continues our field’s tradition of excellence in scholarship, innovation, and inclusivity, and I am deeply grateful to the many volunteers who have worked tirelessly to bring this event to life.* 
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ACL 2025

Welcome to The 63rd Annual Meeting of the Association for Computational Linguistics (ACL 2025)

technical paper

It is my great pleasure and honor to welcome you to the 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026), held in San Diego, California, USA, July 2–7, 2026. ACL 2026 continues our fields tradition of excellence in scholarship, innovation, and inclusivity, and I am deeply grateful to the many volunteers who have worked tirelessly to bring this event to life.

It is exciting to see the many developments in the field reflected at our conference, such as the advancement of large language models (born out of our community) into many application directions. This is not without challenges, partly due to unsolved problems, and partly due to misuse of the technology. All this is reflected well at ACL 2026. The conference also reflects that the field is not only about advancing technology, but also the science of fundamentally understanding language and how it is use by many different speaker communities. 
[Full Message from General Chair Philipp Koehn](https://drive.google.com/file/d/1QiJFOmMjvDgsDo3i1XzlQnImxe3RU_Cy/view?usp=sharing) 
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The 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026) will take place in San Diego, California, from July 2 - 7, 2026.

While Large Language Models (LLMs) excel in various general domains, they exhibit notable gaps in the highly specialized, knowledge-intensive, and legally regulated Chinese tax domain. Consequently, while tax-related benchmarks are gaining attention, many focus on isolated NLP tasks, neglecting real-world practical capabilities. To address this issue, we introduce TaxPraBen, the first dedicated benchmark for Chinese taxation practice. It combines 10 traditional application tasks, along with 3 pioneering real-world scenarios: tax risk prevention, tax inspection analysis, and tax strategy planning, sourced from 14 datasets totaling 7.3K instances. TaxPraBen features a scalable structured evaluation paradigm designed through process of "structured parsing—field alignment extraction—numerical and textual matching", enabling end-to-end tax practice assessment while being extensible to other domains. We evaluate 19 LLMs based on Bloom's taxonomy. The results indicate significant performance disparities: all closed-source large-parameter LLMs excel, and Chinese LLMs like Qwen2.5 generally exceed multilingual LLMs, while the YaYi2 LLM, fine-tuned with some tax data, shows only limited improvement. TaxPraBen\footnote{\url{https://anonymous.4open.science/r/TaxPraBen/}} serves as a vital resource for advancing evaluations of LLMs in practical applications.

TaxPraBen: A Scalable Benchmark for Structured Evaluation of LLMs in Chinese Real-World Tax Practice

Reasoning capabilities in large language models (LLMs) have generally advanced significantly. However, it is still challenging for existing reasoning-based LLMs to perform effective decision-making abilities in multi-agent environments, due to the absence of explicit foresight modeling. To this end, strategic reasoning, the most fundamental capability to anticipate the counterpart's behaviors and foresee its possible future actions, has been introduced to alleviate the above issues. Strategic reasoning is fundamental to effective decision-making in multi-agent environments, yet existing reasoning enhancement methods for LLMs do not explicitly capture its foresight nature. In this work, we introduce **Fo**resight **P**olicy **O**ptimization (**FoPO**) to enhance strategic reasoning in LLMs, which integrates opponent modeling principles into policy optimization, thereby enabling explicit consideration of both self-interest and counterpart influence. Specifically, we construct two curated datasets, namely ***Cooperative RSA*** and ***Competitive Taboo***, equipped with well-designed rules and moderate difficulty to facilitate a systematic investigation of FoPO in a self-play framework. Our experiments demonstrate that FoPO significantly enhances strategic reasoning across LLMs of varying sizes and origins. Moreover, models trained with FoPO exhibit strong generalization to out-of-domain strategic scenarios, substantially outperforming standard LLM reasoning optimization baselines.

Foresight Optimization for Strategic Reasoning in Large Language Models

Recent advances in Graphical User Interface (GUI) and embodied navigation have driven progress, yet these domains have largely evolved in isolation, with disparate datasets and training paradigms. In this paper, we observe that both tasks can be formulated as Markov Decision Processes (MDP), suggesting a foundational principle for their unification. Hence, we present NaviMaster, the first unified agent capable of unifying GUI navigation and embodied navigation within a single framework. Specifically, NaviMaster (i) proposes a visual-target trajectory collection pipeline that generates trajectories for both GUI and embodied tasks using a single formulation. (ii) employs a unified reinforcement learning framework on the mix data to improve generalization. (iii) designs a novel distance-aware reward to ensure efficient learning from the trajectories. Through extensive experiments on out-of-domain benchmarks, NaviMaster is shown to outperform state-of-the-art agents in GUI navigation, spatial affordance prediction, and embodied navigation. Ablation studies further demonstrate the efficacy of our unified training strategy, data mixing strategy, and reward design. Resources will be released to the community.

NaviMaster: Learning a Unified Policy for GUI and Embodied Navigation Tasks

Adaptive retrieval-augmented generation (RAG) models offer an effective approach for integrating external knowledge. However, existing methods either rely on frozen large language models (LLMs) without explicit supervision or require costly LLM finetuning. Therefore, we propose SPARKLE, a structured and plug-and-play agentic retrieval policy where an additional proxy model is introduced to control the retrieval process. The proxy model leverages knowledge graph-based reasoning to make retrieval decisions in a structured manner, while operating independently of the retriever and the LLM. This plug-and-play design allows SPARKLE to generalise across different retrievers and LLMs. SPARKLE is optimised via reinforcement learning (RL), treating the retriever and the LLM as part of the environment. To enable more effective exploration during RL training, we further introduce a binary tree-structured rollout strategy. Experiments on three in-domain and four out-of-domain QA benchmarks show that SPARKLE outperforms state-of-the-art adaptive RAG baselines, achieving average improvements of 9.17% and 2.85%, respectively.

SPARKLE: A Structured and Plug-and-play Agentic Retrieval Policy for Adaptive RAG Models

Fine-tuning the bias terms of large language models (LLMs) has the potential to achieve unprecedented parameter efficiency while maintaining competitive performance, particularly in low-data regimes. However, the link between fine-tuning different bias terms (i.e., $\boldsymbol{b}_q$, $\boldsymbol{b}_k$, $\boldsymbol{b}_v$ in the query, key, or value projections) and downstream performance remains largely unclear to date. In this paper, we investigate the link between fine-tuning $\boldsymbol{b}_q$, $\boldsymbol{b}_k$, $\boldsymbol{b}_v$ with the performance of the downstream task. Our key finding is that *directly fine-tuning $\boldsymbol{b}_v$ generally leads to higher downstream performance in low-data regimes, in comparison to $\boldsymbol{b}_q$ and $\boldsymbol{b}_k$*. We extensively evaluate this unique property across a wide range of LLMs spanning encoder-only and decoder-only architectures up to 6.7B parameters (including bias-free LLMs). Our results provide strong evidence for the effectiveness of directly fine-tuning $\boldsymbol{b}_v$ across various downstream tasks. The implementation code is available at https://github.com/whubaichuan/BEFT.

BEFT: Bias-Efficient Fine-Tuning of Language Models in Low-Data Regimes

Efficiency and safety of Large Language Models (LLMs), among other factors, rely on the quality of tokenization. A good tokenizer not only improves inference speed and language understanding but also provides extra defense against jailbreak attacks and lowers the risk of hallucinations. In this work, we investigate the efficiency of code tokenization, in particular from the perspective of data source diversity. We demonstrate that code tokenizers are prone to producing unused, and thus under-trained, tokens due to the imbalance in repository and language diversity in the training data, as well as the dominance of source-specific, repetitive tokens that are often unusable in future inference. By modifying the BPE objective and introducing merge skipping, we implement different techniques under the name Source-Attributed BPE (SA-BPE) to regularize BPE training and minimize overfitting, thereby substantially reducing the number of under-trained tokens while maintaining the same inference procedure as with regular BPE. This provides an effective tool suitable for production use.

From Where Words Come: Efficient Regularization of Code Tokenizers Through Source Attribution

We model utterance production as probabilistic cost-sensitive choice over contextual alternatives, using information-theoretic notions of cost. We distinguish between goal-directed alternatives that realise a fixed communicative intent and goal-agnostic alternatives defined only by contextual plausibility, allowing us to derive speaker- and listener-oriented interpretations of different cost measures. We present a procedure to generate both types of alternative sets using language models. Analysing production choices in open-ended dialogue under both deterministic and noisy cost minimisation, we find that surprisal minimisation relative to goal-directed alternatives provides the strongest explanation of production choices. Uniformity-based costs show weaker overall predictive power, but their influence increases markedly when evaluated relative to goal-agnostic alternatives, consistent with listener-oriented accounts. More broadly, our study suggests that alternative-conditioned optimisation with LM-generated alternatives provides a principled framework for studying speaker and listener pressures in naturalistic language production.

Surprisal Minimisation over Goal-directed Alternatives Predicts Production Choice in Dialogue

Information extraction (IE) systems rely on structured data for training, but such annotated data is highly imbalanced across languages, with low-resource languages receiving little attention. Label projection techniques aim to bridge this gap by transferring structured annotations from high-resource to low-resource languages. However, existing methods are either inaccurate or too slow for large-scale use. This work aims to address this problem by developing a more effective method that remains sufficiently efficient for large-scale projection. In particular, we propose to synthesize alignment sequence pairs and fine-tune an encoder model with span alignment objective, while controlling data influence during training. Experimental results across 50+ languages show that our framework consistently outperforms previous state-of-the-art methods while maintaining fast inference speed. In addition, we introduce EXP - the first benchmark for explicit evaluation of label projection, thereby reducing confounders and non-determinism in method assessment.

Towards Fast and Accurate Modeling for Cross-Lingual Label Projection

The increasing use of video data in training multimodal large language models (MLLMs) raises significant concerns on privacy leakage and copyright violations, highlighting the need for detecting improperly used training videos through membership inference attacks (MIAs). Most existing video MIA methods assess model memorization of key semantic concepts within a video (e.g., the name of a well-known movie character). However, such concepts usually appear repeatedly throughout the training corpus, and memorization of them does not constitute reliable evidence that a specific video was used during training. Besides, while some methods mitigate this limitation by capturing relationships between frames, they require a model logit-accessible setting and are impractical in realistic black-box scenarios. To address these challenges, we propose a black-box MIA framework, named VideoMIA, that can provide reliable evidence of specific video data usage for training MLLMs. The key of our method is to leverage temporal dependencies across video frames to evaluate the model's memorization of sequential dynamics within the video data, which cannot be inferred solely from general world knowledge or individual image data. The results across ten MLLMs and four benchmarks demonstrate that our method consistently achieves superior performance over all baselines in black-box evaluation settings. Code is available in https://github.com/jinruiwang258/VideoMIA.

Black-Box Membership Inference Attacks for Video Training Data in Multimodal Large Language Models

Safety-aligned large language models (LLMs) often generate refusal responses to harmless queries due to the over-refusal problem. However, existing methods for mitigating over-refusal cannot maintain a low refusal ratio for harmless queries while keeping a high refusal ratio for malicious ones. In this paper, we analyze how system prompts with varying safety levels affect LLM refusal behaviors when facing over-refusal queries. A key observation is that, when LLMs suffer from the over-refusal issue, non-refusal tokens remain present in the next-token candidate list, but the model systematically fails to select them, despite the generation of refusal tokens. Based on this observation, we propose a training-free and model-agnostic approach, Adaptive Contrastive Decoding (AdaCD), to mitigate over-refusal while maintaining LLM safety. First, AdaCD compares the output distributions of the LLM with or without an extreme safety system prompt to refine the refusal token distribution. Second, we introduce an adaptive contrastive decoding strategy that dynamically incorporates or removes the refusal token distribution, adaptively boosting the probability of selecting refusal or non-refusal tokens. Experimental results on five benchmark datasets show that, on average, AdaCD reduces the refusal ratio for over-refusal queries by 10.35%, yet still increases the refusal ratio for malicious queries by 0.13%. Code is available at https://shorturl.at/Z31Oe.

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TaxPraBen: A Scalable Benchmark for Structured Evaluation of LLMs in Chinese Real-World Tax Practice

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