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The Federal Budget: Spending, Taxes, and Debt

EPIC EXPLAINER: Final FY 2026 Appropriations Levels

The Federal Budget: Spending, Taxes, and Debt EPIC Explainers ResourceJanuary 22, 2026 By Matthew Dickerson

Introduction

The 12 Fiscal Year (FY) 2026 appropriations bills increase spending by $38.5 billion.

FY 2026 Appropriations Levels

The conferenced FY 2026 appropriations bills total $1.639 trillion in net base funding. That is $38.5 billion above the FY 2025 enacted level, and $26.1 billion below a clean FY 2026 continuing resolution (CR).
FY 2026 Appropriations
Bill FY 2025 Enacted FY 2026 Continuing Resolution FY 2026 Conferenced
Ag 26.643 26.686 26.650
CJS 67.810 78.449 78.011
DOD 831.513 834.396 838.653
E&W 58.066 57.862 58.039
FSGG 15.873 26.298 26.298
DHS 65.030 64.973 64.400
Interior 40.874 40.313 38.600
LHHSED 198.150 207.813 194.904
Leg 6.742 6.775 7.229
MilCon-VA 146.553 165.925 153.278
State 56.847 59.758 50.014
THUD 86.370 95.841 102.883
Total 1,600.471 1,665.089 1,638.959
Figures represent the net scored base budget authority in billions, after rescissions, changes in mandatory programs (CHIMPS), and other offsets are subtracted from gross new budget authority provided. Sources: House and Senate Appropriations Committees and Congressional Budget Office.
Gimmicks Distort Budget Scoring Why would a clean FY 2026 full year CR score so much higher than the FY 2025 enacted appropriations? Appropriations bills are often packed with budgetary gimmicks that make the topline levels look lower than the actual new spending provided. For example, rescissions and changes in mandatory programs (CHIMPS) allow on-paper reductions to budget authority (BA) — often unneeded BA that would never actually be spent — to offset new BA that will be spent. The enacted FY 2025 appropriations included a significant number of rescissions, including $20 billion from the Inflation Reduction Act (IRA) Internal Revenue Service (IRS) enforcement funding. Under a clean CR, many of those offsets would not be carried forward, but the higher underlying spending levels do. The final versions of the  FY 2026 appropriations bills include more than 100 rescissions totaling $55.2 billion. This means that the actual new spending authority provided by the conferenced bills is likely closer to $1.7 trillion.

Lack of Transparency Makes Comparisons Difficult

Appropriations bills are the most important legislation affecting federal spending considered by Congress on a regular basis. Despite this, the CBO does not provide formal cost estimates on the regular appropriations bills. That is because a loophole in Section 402 of the Budget Act carves out bills reported by the House or Senate Appropriations Committees from the requirement that the CBO prepare cost estimates for legislation reported by other committees. The CBO sometimes releases a summary score, but vital details, such as CHIMPs, rescissions, and other account level scoring are not included. The appropriations loophole does not prohibit CBO from conducting analyses of appropriations bills. In fact, the CBO has disclosed that it “provides detailed reports showing estimates of the discretionary budget authority provided and the outlays that would occur in that year, including the estimated budgetary effects of provisions that make changes in mandatory programs,” including “account-level details.” These analyses are provided to the Appropriations Committees and other “interested parties in the Congress.” However, the data is not widely distributed to all Members of Congress, their staff, or the public. The CBO testified in 2017 that it was “developing a plan to make that information available to the public in an accessible format.” While the CBO has since then publicly provided additional information about appropriations bills, it has yet to make all relevant analysis available.

Author

Matthew D. Dickerson

Matthew D. Dickerson

Director of Budget Policy

Matthew D. Dickerson is Director of Budget Policy at the Economic Policy Innovation Center (EPIC). Dickerson is recognized as an expert on fiscal policy issues, including the budget, appropriations, and entitlement reform. His articles have been featured in the Wall Street Journal , the Miami Herald , National Review , the Sacramento Bee , the Washington Times , the Baltimore Sun , The Hill , the Washington Examiner , and other outlets. Prior to joining EPIC, Dickerson served as Senior Policy Advisor on the staff of the House Budget Committee, where he helped lead development of the fiscal year 2024 budget resolution. He has a dozen years of experience on Capitol Hill, including as a senior staffer with the Republican Study Committee (RSC), the caucus of conservatives in the House of Representatives. Under four different RSC chairmen, Dickerson held senior level roles including Policy Director and Senior Policy Staff. Additionally, he served as Legislative Director and other policy positions for the late Congressman C.W. Bill Young (R-FL), a former Chairman of the powerful House Appropriations Committee. During his tenure at The Heritage Foundation, Dickerson was Director of the Grover M. Hermann Center for the Federal Budget. In this capacity, he oversaw a team of budget analysts and economists researching diverse subjects including spending, entitlements, budget process, tax, labor, pensions, and infrastructure issues. He has also been a Policy Manager at Americans for Prosperity, where he supervised a team of fellows and analysts covering a variety of federal and state policy issues. Dickerson is a graduate of the College of William and Mary in Virginia and holds a Bachelor of Arts in Government and History.

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