FY2026 Department of Defense Appropriations: In Brief

FY2026 Department of Defense Appropriations: In Brief

FY2026 Department of Defense Appropriations: In Brief

April 2, 2026 (R48891)

Contents

Summary

FY2026 Budget Cycle: Sequence of Events

FY2026 President's Budget Request: May 2, 2025, to June 26, 2025

H.R. 4016: Department of Defense Appropriations Act, 2026

S. 2572: Department of Defense Appropriations Act, 2026

Lapse in Appropriations: October 1, 2025, to November 12, 2025

Continuing Resolution: November 12, 2025, to January 30, 2026

January 23, 2026: Full-year Appropriations for Atomic Energy Defense Activities

Lapse in Appropriations: January 31, 2026, to February 3, 2026

H.R. 7148: Full-year Appropriations Enacted February 3, 2026

Figures

Figure 1. FY2026 Budget Cycle Department of Defense

Tables

Table 1. FY2026 Department of Defense Appropriations Contained in Division A of the Consolidated Appropriations Act, 2026 (P.L. 119-75)

Summary

Congress provided FY2026 appropriations totaling $839.2 billion for certain national defense activities of the Department of Defense (DOD) through the Department of Defense Appropriations Act, 2026 (Division A of P.L. 119-75). Funding provided in the act is $8.4 billion more than DOD's FY2026 request for such activities. (DOD is "using a secondary Department of War designation" under Executive Order 14347 dated September 5, 2025.) This report summarizes the legislative process and funding provisions related to these appropriations, along with an overview of the budgetary resources that were available to the department during two lapses in appropriations and one continuing resolution (CR) prior to enactment of full-year appropriations. See Figure 1. The report also covers relevant aspects of funding for DOD provided by the FY2025 reconciliation law (Title II of P.L. 119-21). For an overview of DOD FY2026 Military Construction funding, see CRS Insight IN12622, FY2026 Military Construction Appropriations: A Summary, by Andrew Tilghman.

Figure 1. FY2026 Budget Cycle
Department of Defense

Sequence of Events

Source: CRS analysis of DOD budget request documents; P.L. 119-21; H.Rept. 119-162; S.Rept. 119-52; P.L. 119-37; P.L. 119-75.

FY2026 Budget Cycle: Sequence of Events

FY2026 President's Budget Request: May 2, 2025, to June 26, 2025

Title 31, Section 1105 of the U.S. Code (31 U.S.C. §1105) requires the President to submit a budget request to Congress "not later than the first Monday in February of each year" for activities of the United States Government in the following fiscal year.¹ Title 10, Section 221 of the U.S. Code (10 U.S.C. §221) requires the Secretary of Defense [who is using "Secretary of War" as a "secondary title" under Executive Order 14347 dated September 5, 2025] to submit a Future-Years Defense Program (FYDP) to Congress "not later than five days after the date on which the President's budget is submitted."² The timing of the President's budget submission has been delayed in some presidential transition years.³

DOD's FY2026 budget request was released publicly in several stages:

May 2, 2025: "Skinny" Budget Overview4

May 30, 2025: Technical Supplement⁵

June 6, 2025: DOD Budget Appendix6

June 20, 2025: Historical Tables (omitting FY2025-FY2030)⁷

June 26, 2025: Expanded set of DOD budget justification documents (omitting FYDP out-year values for FY2027-FY2030)⁸

In July 2025, the Office of Management and Budget (OMB) Director reportedly stated that one reason for the delayed budget release was to avoid confusion related to congressional deliberation on budget reconciliation legislation (H.R. 1),⁹ Title II of which provided $156.2 billion in FY2025 defense appropriations when enacted on July 4, 2025, as P.L. 119-21.¹⁰ For an overview of defense provisions in the FY2025 budget reconciliation law, see CRS Insight IN12580, Defense Funding in the 2025 Reconciliation Law (H.R. 1; P.L. 119-21, Title II), by Cameron M. Keys and Daniel M. Gettinger.

Funds provided to DOD in Title II of P.L. 119-21 are FY2025 mandatory appropriations with a five-year period of availability (i.e., Congress made DOD's FY2025 budget reconciliation funds available for obligation through FY2029).¹¹ In its July 2025 Defense Budget Overview, DOD included $113.3 billion of its FY2025 reconciliation funding as part of the grand total for its FY2026 budget request, referring to these funds as requested "FY2026 Mandatory" appropriations.¹² However, in December 2025, DOD specified in its FY2025 Agency Financial Report that P.L. 119-21 provided FY2025 "multi-year, mandatory appropriations" (i.e., FY2025 appropriations that are available for multiple fiscal years), not FY2026 mandatory appropriations.¹³ In reference to these FY2025 funds, DOD stated: "This funding will be apportioned to DoD over multiple fiscal years in accordance with Congressionally approved spend plans."¹⁴ In other words, the $113.3 billion in P.L. 119-21 funding DOD included as part of its FY2026 budget request was a planned apportionment of FY2025 funds from OMB to DOD during FY2026.¹⁵ On February 23, 2026, DOD reportedly provided an updated FY2026 Mandatory Funding Allocation Plan to distribute all of its remaining reconciliation funds.¹⁶

H.R. 4016: Department of Defense Appropriations Act, 2026

On June 16, 2025, the House Committee on Appropriations (HAC) reported an original measure, H.R. 4016—A bill making appropriations for the Department of Defense for the fiscal year ending September 30, 2026, and for other purposes—and an accompanying House Report, H.Rept. 119-162. This bill would have provided $831.5 billion in FY2026 appropriations for discretionary national defense functions under jurisdiction of the HAC Subcommittee on Defense (HAC-D). See Table 1. HAC-D "held six oversight hearings and seven classified sessions during the period of February to June 2026" in preparation of its legislation.¹⁷ The motion to report the bill to the House, as amended, was adopted 36-27 on June 12, 2025.¹⁸

Funding tables in the House Report did not include an "FY2026 Requested" column. The report compares its line-item funding recommendations for FY2026 against "FY2025 Enacted" amounts associated with the full-year continuing resolution for FY2025 (Division A of P.L. 119-4). Specifically, the report showed "FY2025 Enacted" amounts contained in funding tables provided to DOD by the defense committees "as part of consultations prescribed in section 1422" of the full-year CR.¹⁹

On July 18, 2025, the House passed H.R. 4016 by a vote of 221-209. The bill was considered pursuant to H.Res. 580, a Special Rule reported by the House Committee on Rules and adopted by the House on July 16, 2025. The rule provided for one hour of general debate on the bill and consideration of various amendments under the five-minute rule.

S. 2572: Department of Defense Appropriations Act, 2026

On July 31, 2025, the Senate Committee on Appropriations (SAC) reported an original measure, S. 2572—A bill making appropriations for the Department of Defense for the fiscal year ending September 30, 2026, and for other purposes—and an accompanying Senate Report, S.Rept. 119-52. This bill would have provided $852.5 billion in FY2026 appropriations for discretionary national defense functions under jurisdiction of the SAC Subcommittee on Defense (SAC-D). See Table 1. According to the Senate Report, the committee recommendation was $21.7 billion above DOD's FY2026 budget request for accounts under SAC-D jurisdiction.²⁰

SAC-D held six hearings from May 22, 2025, to June 26, 2025, to receive testimony from representatives of DOD and the Intelligence Community.²¹ On July 31, 2025, the committee voted 26-3 to report the bill "as a Committee amendment in the nature of a substitute to the House companion measure" (H.R. 4016).²² The Senate took no further action on S. 2572.

Lapse in Appropriations: October 1, 2025, to November 12, 2025

DOD began FY2026 under a lapse in appropriations (a "funding gap") that required the department to cease certain operations (a "government shutdown"). The funding gap occurred because Congress had not enacted legislation to provide the department with FY2026 funding by October 1, 2025, when the fiscal year began.

During this initial lapse in appropriations, which lasted 42 days from October 1 to November 12, DOD relied on budgetary resources carried over from the prior fiscal year. According to DOD's Agency Financial Report for FY2025, the department began FY2026 with $382.4 billion in unexpired, unobligated appropriations from prior acts of Congress.²³ These account balances were available to the department during the lapse in appropriations for purposes specified in those prior acts of Congress, including research and development, procurement, shipbuilding, military construction, and the activities of defense working capital funds.²⁴ In addition, the department may have incurred obligations during this period for certain "excepted" activities in advance of appropriations.²⁵

Continuing Resolution: November 12, 2025, to January 30, 2026

The 42-day lapse in appropriations ended on November 12, 2025, when the President signed into law the Continuing Appropriations, Agriculture, Legislative Branch, Military Construction and Veterans Affairs, and Extensions Act, 2026 (H.R. 5371; P.L. 119-37). Division A of the act—the Continuing Appropriations Act, 2026—provided continuing appropriations for most functions of the Department of Defense through January 30, 2026. The CR generally provided DOD funding to continue operating based on the funding levels, authorities, and conditions provided for in the Full-Year Continuing Appropriations Act, 2025 (Division A of P.L. 119-4), with certain limitations, deviations, and exceptions.²⁶ Under the terms of this CR, DOD was prohibited from expending FY2026 funds on 1) new research and development programs (so-called "new starts") or 2) production rate increases for previously established procurement programs.²⁷

Congress provided full-year FY2026 appropriations for DOD Military Construction (MILCON) and Family Housing activities through Division D, Title I of P.L. 119-37. For an overview of these appropriations, see CRS Insight IN12622, FY2026 Military Construction Appropriations: A Summary, by Andrew Tilghman.

January 23, 2026: Full-year Appropriations for Atomic Energy Defense Activities

On January 23, 2026, Congress enacted full-year appropriations for certain Atomic Energy Defense Activities of the National Nuclear Security Administration (NNSA) in the Energy and Water Development and Related Agencies Appropriations Act, 2026 (Division B, Title III of the Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026 (P.L. 119-74)). Though these NNSA activities are not DOD budget activities, the Office of Management and Budget reports these activities as part of the broader national defense budget function of the U.S. government.²⁸ For more information on the DOD-NNSA relationship, see CRS Report R48194, The U.S. Nuclear Security Enterprise: Background and Possible Issues for Congress, by Anya L. Fink, p. 23.

Lapse in Appropriations: January 31, 2026, to February 3, 2026

Apart from DOD MILCON and Family Housing activities, which received full-year appropriations on November 12, 2025, Congress had not enacted full-year appropriations for FY2026 DOD activities upon expiration of the continuing appropriations provided by P.L. 119-37. Therefore, from January 31, 2026, until passage of full-year appropriations on February 3, 2026, most functions of the department were affected by a second lapse in appropriations. This second lapse occurred partly over a weekend.

H.R. 7148: Full-year Appropriations Enacted February 3, 2026

Congress enacted full-year appropriations for most FY2026 DOD activities through the Department of Defense Appropriations Act, 2026 (Division A of the Consolidated Appropriations Act, 2026; H.R. 7148; P.L. 119-75). The act provided $839.2 billion in FY2026 appropriations for discretionary activities of the department, $8.4 billion more than DOD's FY2026 request for activities covered by the act. See Table 1 for summaries of funding provisions in the major bill titles. For summaries of FY2026 defense funding for selected weapons systems, see CRS Report R48860, FY2026 Defense Budget: Funding for Selected Weapon Systems, by Daniel M. Gettinger.

On January 19, 2026, the House Appropriations Committee released a press release containing links to draft text of a four-bill consolidated appropriations act, including a version of a Department of Defense Appropriations Act, 2026, as Division A.²⁹ The Senate Appropriations Committee issued a similar press release on January 20, 2026, containing draft text and an explanatory statement containing funding tables for DOD appropriations in Division A.³⁰

On January 20, 2026, Chair of the House Committee on Appropriations Representative Tom Cole introduced H.R. 7148, the Consolidated Appropriations Act, 2026. Division A of the introduced bill contained a version of an FY2026 Department of Defense Appropriations Act. On January 22, 2026, the House Committee on Rules reported H.Res. 1014, a special rule providing for consideration of H.R. 7148. The rule provided for one hour of debate and the consideration of a number of amendments.³¹ At the conclusion of debate on January 22, the House passed the bill as amended by a vote of 341-88 (Roll no. 45).³²

An explanatory statement containing funding tables matching the version in the Senate's press release for line-items in Division A was published in Book II of the January 22, 2026, edition of the Congressional Record.³³

On January 30, 2026, the Senate passed an amended version of H.R. 7148 by a vote of 71-29 (Record Vote No. 20).³⁴ Because both chambers had not passed an identical version of the bill by January 30, 2026, DOD experienced a lapse in appropriations.

On February 3, 2026, pursuant to special rule H. Res. 1032, the House considered H.R. 7148, as amended by the Senate. The House proceeded with one hour of floor debate and subsequently agreed to the Senate amendments to H.R. 7148 by a vote of 217-214 (Roll no. 53).³⁵ The bill was presented to the President and signed into law on February 3, 2026, becoming Public Law 119-75 (P.L. 119-75).

Table 1. FY2026 Department of Defense Appropriations Contained in Division A of the Consolidated Appropriations Act, 2026 (P.L. 119-75)

(in billions of nominal dollars of budget authority, by title)

Appropriations
Bill Title

FY2025 Enacted
(P.L. 119-4 Title IV; P.L. 118-158 Division A-B)

FY2025
Budget Reconciliation(P.L. 119-21)a

FY2026
Request b

FY2026 House-passed
(H.R. 4016)c

FY2026
Senate-reported
(S. 2572)

FY2026
Enacted
(Div. A, P.L. 119-75)

Military Personneld

$182.4

-

$194.7

$189.0

$193.2

$193.3

TRICARE for Life

$11.0

-

$12.9

$12.9

$12.9

$12.9

Operation and Maintenance (O&M)e

$290.3

-

$295.7

$283.3

$302.8

$294.4

Procurement

$167.5

-

$153.1

$174.0

$171.3

$167.5

RDT&E

$141.2

-

$142.0

$147.7

$140.5

$145.9

Revolving and Management Fundsf

$1.8

-

$2.0

$1.7

$2.2

$2.1

Other DOD Programs [including O&M Defense Health Program]g

$42.8

-

$42.1

$42.8

$43.2

$43.6

Related Agenciesh

$1.1

-

$1.2

$1.2

$1.1

$1.1

IC Mgmt. Account

$0.6

-

$0.6

$0.6

$0.6

$0.6

(Mandatory) CIA
Retirement Fundi

$0.5

-

$0.5

$0.5

$0.5

$0.5

General Provisions

$4.8

-

-

-$7.7

-$1.9

-$8.8

Rescissions

-$1.4

-

-

-

-$3.2

-$5.7

Total discretionary, DOD Appropriations Act

$831.5

-

$830.7

$831.5

$851.9

$838.6

Emergency-designated discretionary

$10.0j

-

-

-

-

-

Total, Mandatory

$0.5

$152.3

$0.5

$0.5

$0.5

$0.5

Grand Total (including scorekeeping adjustments)

$842.0

$152.3k

$831.2

$832.0

$852.5

$839.2

Sources: CRS analysis of P.L. 118-158; H.Rept. 119-162; S.Rept. 119-52; P.L. 119-37; and P.L. 119-75.

Notes: Totals may not sum due to rounding. Values in italics are a subset of values not in italics. Note that "(mandatory) CIA Retirement Fund" is not included in the "Total discretionary" row. "RDT&E" means research, development, test, and evaluation; "IC" means intelligence community; "Misc." means miscellaneous. Grand Totals for FY2025 Enacted and FY2026 Enacted include CBO scorekeeping adjustments.

a. Of the $156.2 billion appropriated in Title II of P.L. 119-21, $152.3 billion was for DOD and $3.9 billion was for national defense activities of the Department of Energy's National Nuclear Security Administration. Values in this column will be updated if account-level allocations are provided in FY2027 budget request documentation. DOD categorized $113 billion from this column as "FY2026 Mandatory Requested" in its FY2026 budget request. As noted in FY2025 apportionment documents and in DOD's Agency Financial Report for Fiscal Year 2025, these are FY2025 dollars with a five-year period of availability.

b. Values in this column are taken from funding tables in the explanatory statement accompanying P.L. 119-75 as published in the January 22, 2026, Congressional Record.

c. Values in this column are based on CRS analysis of the House Report (H.Rept. 119-162) accompanying the reported bill, and thus may not account for certain floor amendments adopted prior to House passage.

d. "TRICARE for Life" here refers to Medicare-Eligible Retiree Health Care Fund accrual payments, scored as discretionary spending but appropriated (or transferred from the Treasury General Fund) pursuant to standing law (10 U.S.C. Chapter 56).

e. O&M funding has been presented in certain DOD budget request documents as including Defense Health Program funding. By contrast, funding tables in congressional appropriations measures typically have presented the Defense Health Program in a separate title of the bill from the O&M title. As a result, different primary sources may appear to display contradictory values for O&M requested or enacted amounts. This table presents FY2026 requested amounts in a manner consistent with legislative titles in regularly enacted congressional appropriations measures.

f. "Revolving and Management Funds" include Defense Working Capital Fund and National Defense Stockpile Transaction Fund.

g. "Other DOD Programs" includes the Defense Health Program; Chemical Agents and Munitions Destruction, Defense; Drug Interdiction and Counter-Drug Activities, Defense; and Office of the Inspector General activities.

h. H.Rept. 119-162 (p. 244) indicates that Title VII of the bill ("Related Agencies") includes account adjustments for "National and Military Intelligence Programs" located "in a separate, detailed, and comprehensive classified annex." Funding amounts for classified programs detailed in the annex are incorporated into budget displays within the unclassified bill text (and thus into the other rows of this table.) The report further indicates that this classified annex details funding for "the Central Intelligence Agency (CIA), Defense Intelligence Agency, National Reconnaissance Office, National Security Agency, National Geospatial-Intelligence Agency, the intelligence services of the Departments of the Army, Navy, and Air Force, and the CIA Retirement and Disability Fund." As noted, funds appropriated to the CIA Retirement and Disability Fund are mandatory spending.

i. CIA Retirement and Disability Fund appropriations are pursuant to the terms of 50 U.S.C. Chapter 38.

j. The second FY2025 CR (Division A, P.L. 118-158) included emergency-designated funding for Shipbuilding and Conversion, Navy ($5.7 billion in Section 157) and defense-wide O&M ($913.0 million in Section 158) accounts, for a total of $6.6 billion. Division B, Title III of P.L. 118-158, the Disaster Relief Supplemental Appropriations Act, 2025 included $3.4 billion in emergency-coded appropriations for certain discretionary DOD accounts: $3.0 billion for O&M; $292.8 million for Procurement; $110.7 million for RDT&E; and $17.4 million for the Defense Health Program (i.e., Other DOD Programs).

k. DOD's FY2026 budget request documents (published in June 2025) categorized $113 billion of its FY2025 Reconciliation funding (Title II, P.L. 119-21) as "FY2026 Reconciliation Request" or "FY2026 Mandatory." Because P.L. 119-21 was enacted during FY2025 (on July 4, 2025), the values labeled "FY2026 Reconciliation Request" and "FY2026 Mandatory" are planned FY2026 allotments and allocations of FY2025 Enacted budgetary resources. For definitions of "apportionment," "allotment," and "allocation," see DOD, "Glossary," DOD 7000.14-R, Financial Management Regulation, January 2024, pp. G-5, G-6, https://comptroller.war.gov/Portals/45/Documents/fmr/current/glossary.pdf.

Footnotes

1.

31 U.S.C. §1105. For a summary of the statutory federal budget timeline, see CRS Report R47235, The Congressional Budget Process Timeline, by Drew C. Aherne; CQ, "Infographic: the federal budget timeline explained," July 2, 2025, at https://info.cq.com/resources/infographic-the-federal-budget-timeline-explained/.

2.

10 U.S.C. §221. For more information on the FYDP, see CRS In Focus IF10831, Defense Primer: Future Years Defense Program (FYDP), by Cameron M. Keys and Alexandra G. Neenan.

3.

For a comparison of budget submission dates in presidential transition years since 2008, see Center for Strategic & International Studies, "Long wait for FY2026 budget could hinder congressional consideration," April 23, 2025, at https://www.csis.org/analysis/long-wait-fy-2026-budget-could-hinder-congressional-consideration.

4.

Office of Management and Budget (OMB), The President's FY2026 Discretionary Budget Request at https://www.govinfo.gov/app/collection/budget/2026/BUDGET-2026-BUD.

5.

OMB, Budget FY2026 - Technical Supplement to the 2026 Budget: Appendix, Budget of the United States Government, Fiscal Year 2026, May 30, 2025, at https://www.govinfo.gov/app/details/BUDGET-2026-APP.

6.

OMB, Budget FY2026 - Department of Defense Appendix, Budget of the United States Government, Fiscal Year 2026, June 6, 2025, at https://www.govinfo.gov/app/details/BUDGET-2026-DOD.

7.

OMB, Budget FY2026 - Historical Tables, Budget of the United States Government, Fiscal Year 2026, June 20, 2025, at https://www.govinfo.gov/app/details/BUDGET-2026-TAB.

8.

See DOD, Background Briefing on FY2025 Defense Budget, June 26, 2025, at https://www.war.gov/News/Transcripts/Transcript/Article/4228828/background-briefing-on-fy-2026-defense-budget/. See also Under Secretary of War (Comptroller), Defense Budget Materials – FY2026, June 2026 at https://comptroller.war.gov/Budget-Materials/Budget2026/.

9.

See Jeff Stein, "White House aide on skipping full budget: It 'wasn't in our interest'," Washington Post, updated July 17, 2025, at https://www.washingtonpost.com/business/2025/07/17/white-house-budget-vought/. For context, see also Cameron Joseph, "As Congress codifies government cuts, Russell Vought promises more to come," Christian Science Monitor, updated July 17, 2025, at https://www.csmonitor.com/USA/Politics/monitor_breakfast/2025/0717/russell-vought-trump-congress-budget.

10.

P.L. 119-21 has been referred to as the One Big Beautiful Bill Act. For a preliminary estimate of budgetary effects of defense provisions in Title II of this bill, including sequestration, see Congressional Budget Office (CBO), Estimated budgetary effects of a bill to provide for reconciliation pursuant to Title II of H.Con.Res. 14, the One Big Beautiful Bill Act, May 20, 2025, at https://www.cbo.gov/publication/61420.

11.

For FY2026, OMB apportioned FY2025 budget reconciliation funds using Excel-formatted apportionment documents labeled "2025-2029"; see OMB, "Approved Apportionments," Fiscal Year 2026, Department of War, at https://apportionment-public.max.gov/. OMB apportionments for FY2026 refer to reconciliation funds via Treasury Appropriation Fund Symbols (TAFSs) containing a four-digit Beginning Period of Availability (BPOA) of "2025," in reference to FY2025 enacted appropriations. For Department of the Treasury policy on TAFS creation, see Department of the Treasury, "Warrants & Net Transactions," Section 2025.10, https://tfx.treasury.gov/warrants-net-transactions, which states: "Proper format (for new TAFS accounts) will include the three-digit agency identifier (AID), four-digit Beginning Period of Availability (BPOA), four-digit Ending Period of Availability (EPOA), four-digit main account, and when applicable a three-digit point account." For additional perspective, see FY2025 budget reconciliation apportionments in OMB MAX, which used Standard Form (SF) 133 Reports labeled "Department of Defense-Military" containing 1) "25/29" in the TAFS code and 2) budgetary resources labeled "BA: Mand: Appropriation," referencing FY2025 mandatory appropriations in P.L. 119-21. OMB, "FY2025 – SF 133 Reports on Budget Execution and Budgetary Resources: Department of Defense-Military," website at https://portal.max.gov/portal/document/SF133/Budget/FY%202025%20-%20SF%20133%20Reports%20on%20Budget%20Execution%20and%20Budgetary%20Resources.html. [Note that discretionary appropriations from the FY2025 full-year CR with five-year period of availability, such as Military Construction accounts, will also contain "2025-2029" in their TAFS account.]

12.

DOD, Defense Budget Overview: United States Department of Defense Fiscal Year 2026 Budget Request, July 2025, pp. 1-2, A-2.

13.

DOD, Agency Financial Report: Fiscal Year 2025, December 18, 2025, p. 14.

14.

DOD Agency Financial Report, December 18, 2025, p. 14.

15.

For more information on the apportionment of budgetary resources, see CRS Insight IN12538, Office of Management and Budget (OMB) Reporting on Apportionments, by Dominick A. Fiorentino and Taylor N. Riccard.

16.

Tony Bertuca, "Pentagon reveals budget reconciliation spending plans," Inside Defense, February 23, 2026.

17.

H.Rept. 119-162, June 16, 2025, p. 3.

18.

H.Rept. 119-162, p. 275.

19.

H.Rept. 119-162, p. 5. Section 1422 of Division A of P.L. 119-4 required DOD to submit line-item funding allocations within 45 days of enactment after "consultation" with defense appropriations subcommittees. Thus, amounts in the "FY2025 Enacted" column of the House Report may differ from the FY2025 funding allocations contained in DOD's DD 1414 Base for Reprogramming for FY2025. See DOD, Base for Reprogramming Actions: Division A of Public Law 119-4, Full-Year Continuing Appropriations Act, 2025, Approved March 15, 2025. DD 1414s establish a baseline amount for each budgetary line-item against which DOD can transfer or reprogram funds in accordance with certain dollar thresholds established by Congress.

20.

S.Rept. 119-52, p. 5.

21.

S.Rept. 119-52, p. 18.

22.

S.Rept. 119-52, p. 232.

23.

DOD, Agency Financial Report: Fiscal Year 2025, December 18, 2025, p. 108.

24.

See DOD, Contingency Plan Guidance for Continuation of Operations in the Absence of Available Appropriations, October 2025, at https://media.defense.gov/2025/Oct/16/2003815760/-1/-1/0/GUIDANCE-FOR-CONTINUATION-OF-OPERATIONS-DURING-A-LAPSE-IN-APPROPRIATIONS-OCT-2025.PDF. "Appropriation accounts or funds with unobligated balances that carry over from prior year appropriations generally are not directly impacted by a lapse in annual appropriations." For more information on defense working capital funds, see CRS In Focus IF11233, Defense Primer: Defense Working Capital Funds, by Cameron M. Keys and Brendan W. McGarry.

25.

See "Anti-deficiency Act Compliance" in DOD Contingency Plan Guidance, October 2025, p. 3.

26.

For more information on continuing resolutions, see CRS Report R48765, Overview of Continuing Appropriations for FY2026 (Division A of P.L. 119-37), coordinated by Drew C. Aherne; CRS Report R48731, Full-Year Continuing Resolutions: Frequently Asked Questions, by Drew C. Aherne, Dominick A. Fiorentino, and Taylor N. Riccard.

27.

P.L. 119-37, Section 102(a).

28.

For more information on budget functions, see CRS Report R41726, Discretionary Budget Authority by Subfunction: An Overview, by D. Andrew Austin. For information on utilizing budget functions to analyze federal budget data, see CRS Insight IN12460, Downloadable Federal Budget Data: Spending by Function, Subfunction, and Agency, by D. Andrew Austin.

29.

House Committee on Appropriations, "Completing FY26: committee releases conferenced defense, homeland, LHHS, and THUD bills," press release, January 19, 2026, https://appropriations.house.gov/news/press-releases/completing-fy26-committee-releases-conferenced-defense-homeland-lhhs-and-thud.

30.

Senate Committee on Appropriations, "Committee releases conferenced defense, homeland security, labor, health and human services, education, and related agencies, and transportation, housing and urban development, and related agencies bills," press release, January 20, 2026, https://www.appropriations.senate.gov/news/majority/committee-releases-conferenced-defense-homeland-security-labor-health-and-human-services-education-and-related-agencies-and-transportation-housing-and-urban-development-and-related-agencies-bills.

31.

See House Debate, Congressional Record, Vol. 172, No. 15 (January 22, 2026), pp. 1185-1299.

32.

House of Representatives Roll Call vote number 45: https://clerk.house.gov/Votes/202645.

33.

House of Representatives, Congressional Record, Vol. 172, No. 15-Book II (January 22, 2026), https://www.congress.gov/119/crec/2026/01/22/172/15/CREC-2026-01-22-bk2.pdf.

34.

Senate Roll Call vote number 20: https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00020.htm.

35.

House of Representatives Roll Call vote number 53: https://www.congress.gov/votes/house/119-2/53.