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National Center for Science and Engineering Statistics | NSF 26-309 51 Data Sources Finally, not all federally sponsored basic research is categorized in the General science and basic research (251) subfunction. Some basic research is included in many of the other functional categories. Also, not all of the R&D included in the General science and basic research (251) subfunction is basic research—some is applied research. Table A-1 maps the mix of agency funding of R&D activities in FYs 2024–26 across the budget function categories. The federal budget does not include a separately identified R&D account. Furthermore, most appropriations for R&D are not directly labeled as such (except in certain program areas, such as defense, energy, health, and environment). Thus, most funds for R&D are not line items in agency budget submissions but are included instead as part of general program funding. To provide information on federal R&D funding, OMB requires all agencies with R&D funding levels greater than $10 million annually to submit data on their R&D programs as part of their annual budget submissions. Such agencies are requested to provide data on their funding levels for basic research, applied research, experimental development, R&D facilities, and capital equipment for R&D, in accordance with OMB’s Circular A-11, Section 84, “Character Classification (Schedule C)” at https://www.whitehouse.gov/wp-content/uploads/2018/06/a11.pdf. The data in this report were collected from May through November 2025 and represent the agencies’ official estimates of actual and proposed federal funding for R&D over FYs 2024–26. The data are based primarily on information provided to OMB by 25 agencies, which account for about 99% of all federally sponsored R&D activities. (OMB has routinely tracked the R&D budget authority for these 25 agencies; other agencies with negligible levels of R&D budget authority are excluded, and some agencies may not have responded to OMB’s data call within the data collection period.) The data reflect R&D funding information that became available from individual agencies after the administration’s FY 2026 budget proposal, Budget of the United States Government, Fiscal Year 2026, was prepared and transmitted to Congress on 2 May 2025. This information consists of budget justification documents that agencies submit to Congress and supplemental, program-specific information obtained from agency budget and program staff through November 2025. Accordingly, the budget numbers reported for individual activities, programs, or agencies may differ somewhat from those published in the president’s budget or in agency budget documents.

National Center for Science and Engineering Statistics | NSF 26-309 52 Technical Tables Table Title A-1 Agency and budget function crosswalk, federal R&D funding, by budget function: FYs 2024–26

National Center for Science and Engineering Statistics | NSF 26-309 53 Table A-1. Agency and budget function crosswalk, federal R&D funding, by budget function: FYs 2024–26 (Crosswalk) Agency Budget function Agency for International Development   X                             Army Corps of Engineers (civil)           X                     Consumer Product Safety Commission                       X         Department of Agriculture           X X                   Department of Commerce           X   X                 Department of Defense (military) X                               Department of Education                     X           Department of Energy X   X   X                       Department of Health and Human Services                       X X X     Department of Homeland Security X         X     X             X Department of the Interior           X       X             Department of Justice X                             X Department of State   X                             Department of Transportation                 X               Department of Veterans Affairs                             X   Environmental Protection Agency           X                     National Aeronautics and Space Administration       X         X               National Science Foundation     X                           Nuclear Regulatory Commission         X                       Postal Service               X                 Smithsonian Institution                     X           Social Security Administration                           X     Tennessee Valley Authority         X                       X = R&D function funded by specified agency. Source(s): Agencies' submissions to the Office of Management and Budget (OMB) per MAX Schedule C, agencies' budget justification documents, supplemental data obtained from agencies' budget offices, and Executive Office of the President, OMB, Budget of the United States Government, Fiscal Year 2026. National defense (050) International affairs (150) General science and basic research (251) Space flight, research, and supporting activities (252) Energy (270) Natural resources and environment (300) Agriculture (350) Commerce and housing credit (370) Transportation (400) Community and regional development (450) Education, training, employment, and social services (500) Health (550) Medicare (570) Income security (600) Veterans benefits and services (700) Administration of justice (750)

National Center for Science and Engineering Statistics | NSF 26-309 54 Acknowledgments and Suggested Citation Acknowledgments Suggested Citation Under contract to NCSES, the American Association for the Advancement of Science collected and compiled the data. NCSES thanks the program and budget offices at the federal agencies that provided information for this report. National Center for Science and Engineering Statistics (NCSES). 2026. Federal R&D Funding, by Budget Function: Fiscal Years 2024–26. NSF 26-309. Alexandria, VA: U.S. National Science Foundation. Available at https://ncses.nsf.gov/data-collections/ federal-budget-function/2024-2026.

National Center for Science and Engineering Statistics | NSF 26-309 55 Contact Us National Center for Science and Engineering Statistics Directorate for Social, Behavioral and Economic Sciences U.S. National Science Foundation Tel: (703) 292-8780 FIRS: (800) 877-8339 TDD: (800) 281-8749 E-mail: [email protected]

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