Skip to content

13_TAXPAYER_DOLLARS

Christopher David Ayotte edited this page Aug 24, 2026 · 1 revision

Cage Sleuth Report #13: Following the Taxpayer Dollar to Physics

Agent: Cage Sleuth Agent 15
Mission: Trace every dollar from the taxpayer to its destination in physics research
Date: August 21, 2026
Classification: PUBLIC — All data sourced from government budget documents, CRS reports, and appropriations legislation


Executive Summary

Federal taxpayer dollars flowing to physics research reach their destination through a labyrinth of appropriations bills, subcommittee markups, agency budget requests, and congressional add-ons. The five primary funding pipelines:

Pipeline FY2026 Enacted Who Decides Physics Share
DOE Office of Science $8.40B House/Senate E&W Subcommittee ~100% physics-focused
NSF (total) $8.75B House/Senate CJS Subcommittee ~$1.5B direct (MPS)
DoD RDT&E $148.6B House/Senate Defense Subcommittee ~$2.4B (basic+applied)
NIH $47.2B House/Senate Labor-HHS Subcommittee Indirect (biophysics)
NIST $1.18B House/Senate CJS Subcommittee ~$844M (STRS)

Total federal physics-relevant R&D: approximately $15+ billion annually.


1. THE CHAIN OF CUSTODY

Step 1: Taxation

  • Individual income taxes: ~$2.2 trillion/year
  • Total federal revenue: ~$5 trillion/year
  • Physics-relevant R&D: 0.2-0.3% of total federal outlays ($7 trillion FY2025)

Step 2: Presidential Budget Request

The President submits a budget request (recommendation, not law). OMB coordinates agency requests.

Step 3: Congressional Appropriations

12 appropriations bills fund government. Physics flows through:

Appropriations Bill Physics-Relevant Agencies
Commerce, Justice, Science (CJS) NSF, NIST, NASA
Energy and Water Development (E&W) DOE Office of Science
Defense DoD RDT&E, DARPA
Labor, HHS, Education NIH

Step 4: Subcommittee Markups

Each bill: subcommittee draft → full committee markup → floor debate → House/Senate conference.

Step 5: Agency Discretion

  • Competitive peer review (NSF, DOE)
  • Formula distribution (some NIH)
  • Congressional add-ons/earmarks
  • Program officer discretion

2. PIPELINE 1: DOE OFFICE OF SCIENCE

FY2026 Enacted: $8.40 billion (+1.9%)
Source: P.L. 119-74 (signed Jan. 23, 2026)

Who Decides

Role Entity
House E&W Subcommittee Chair Rep. Mike Simpson (R-ID)
Senate E&W Subcommittee Chair Sen. John Hoeven (R-ND)
House Appropriations Chair Rep. Tom Cole (R-OK)
Senate Appropriations Chair Sen. Susan Collins (R-ME)
DOE Secretary Chris Wright

Program Breakdown (FY2026 Enacted)

Program FY2025 FY2026 Request FY2026 Enacted Change
Advanced Scientific Computing Research $1,016M $1,016M ~$1,094M +7.7%
Basic Energy Sciences $2,626M $2,241M ~$2,678M +2.0%
Biological & Environmental Research $900M $395M ~$883M -1.9%
Fusion Energy Sciences $790M $745M ~$812M +2.8%
High Energy Physics $1,225M $1,113M ~$1,240M +1.2%
Nuclear Physics $804M $768M ~$825M +2.6%
Isotope R&D & Production $130M $162M ~$133M +2.3%
Other Science $518M $425M ~$495M -4.4%
Total Office of Science $8,240M $7,092M $8,400M +1.9%

Sources: DOE FY2026 Budget in Brief; P.L. 119-74; AAS analysis (Jan. 2026)

Where the Physics Money Goes

High Energy Physics ($1.24B):

  • HEP Research: ~$861M (university grants, lab experiments)
  • PIP-II Accelerator, Fermilab: ~$114M construction
  • DUNE/Long Baseline Neutrino Facility: ~$251M construction
  • Cosmic Frontier (dark energy/dark matter): funded from research line
  • The request proposed a 27% cut to Cosmic Frontier Experimental Physics; Congress rejected this

Nuclear Physics ($825M):

  • Research: ~$709M
  • Electron Ion Collider, Brookhaven: ~$110M construction

Basic Energy Sciences ($2.68B):

  • Materials science, chemical sciences, geosciences
  • Supports synchrotron light sources, neutron scattering facilities
  • Funds basic energy research across 17 national laboratories

Sources: DOE FY2026 Congressional Justification; AIP FYI Budget Tracker; CRS R48694

Appropriations Timeline

  1. DOE submits request to OMB → Congress (March 2025)
  2. House E&W Subcommittee hearings with DOE Secretary (March-May 2025)
  3. House E&W Subcommittee markup (June 2025)
  4. House E&W Full Committee markup (July 2025)
  5. House passes H.R. 4553, vote 214-213 (Sept. 4, 2025)
  6. Senate E&W marks up S. 3293 (Nov. 24, 2025)
  7. Senate Full Committee markup (Dec. 2025)
  8. Conference Committee reconciles (Jan. 2026)
  9. P.L. 119-74 signed by President (Jan. 23, 2026)

3. PIPELINE 2: NATIONAL SCIENCE FOUNDATION

FY2026 Enacted: $8.75 billion (-3.4%)
Source: P.L. 119-74, CJS Appropriations

Who Decides

Role Entity
House CJS Subcommittee Chair Rep. Hal Rogers (R-KY)
Senate CJS Subcommittee Chair Sen. Jerry Moran (R-KS)
NSF Director Sethuraman Panchanathan

Account Breakdown

Account FY2025 FY2026 Request FY2026 Enacted Change
Research & Related Activities (RRA) $7,177M $2,988M $7,177M 0%
STEM Education (EDU) $1,172M $288M $938M -20%
Major Research Equipment (MREFC) $234M $251M $251M +7.3%
Total NSF $9,059M $3,919M $8,749M -3.4%

Source: CRS R48783 (Jan. 2026)

Physics-Relevant NSF Funding

The Mathematical and Physical Sciences (MPS) directorate is the primary physics funder:

Subaccount FY2024 Plan FY2026 Request Requested Cut
Mathematical & Physical Sciences $1,554M $515M -66.8%

Congress restored most cuts. Final RRA: $7,177M (matching FY2025).

Key physics programs:

  • Physics Division: particle physics, nuclear theory, AMO physics, gravitational physics
  • Quantum Information Science: $231.2M requested FY2026
  • Astronomy & Astrophysics (partly through MPS)
  • Materials Research
  • NSF-funded researchers: 268 Nobel Prizes to date

MREFC ($251M):

  • Vera C. Rubin Observatory (LSST)
  • Daniel K. Inouye Solar Telescope

Source: CRS R48783; AMS Appropriations 1-pager; AIP FYI


4. PIPELINE 3: DEPARTMENT OF DEFENSE RDT&E

FY2026 Enacted: $148.6 billion (+3%)
Source: P.L. 119-75, Consolidated Appropriations Act

Who Decides

Role Entity
House Defense Subcommittee Chair Rep. Ken Calvert (R-CA)
Senate Defense Subcommittee Chair Sen. [leadership varies]
Agency Head Secretary of Defense (using "Secretary of War" secondary title per EO 14347)

Physics-Relevant DoD R&D

Code Activity FY2026 Request Physics Relevance
6.1 Basic Research ~$2.5B Direct — university grants, fundamental science
6.2 Applied Research ~$5.7B Direct — applied physics, materials, quantum
6.3 Advanced Tech Dev ~$5.8B Indirect — prototype development
Total S&T ~$19.2B

Source: CRS R48694; DoD FY2026 R-1 Budget

Where DoD Physics Money Goes

DARPA (~$4.0B total):

  • Quantum information science, advanced materials, AI/ML
  • Electronics Resurgence Initiative: ~$709M

Service Labs:

  • Army Research Office (ARO): basic physics, materials, quantum
  • Office of Naval Research (ONR): ocean physics, acoustics, quantum sensing
  • Air Force Office of Scientific Research (AFOSR): advanced physics, materials

Congressional Add-ons:

  • DEPSCoR: ~$20M
  • National Defense Education Program: ~$174M
  • Quantum information science: special congressional interest
  • Microelectronics Commons (CHIPS Act): $2B over 5 years to DOD

Source: AIP FYI; CRS R45110; DoD budget documents


5. PIPELINE 4: NATIONAL INSTITUTES OF HEALTH

FY2026 Enacted: ~$47.2 billion
Source: P.L. 119-75, Labor-HHS Appropriations

Who Decides

Role Entity
House Labor-HHS Subcommittee House Appropriations Committee
Senate Labor-HHS Subcommittee Senate Appropriations Committee
NIH Director (18th NIH Director, confirmed 2025)

Physics Through NIH

NIH supports physics indirectly through:

  • Biophysics and structural biology programs across institutes
  • National Institute of General Medical Sciences (NIGMS): ~$2.7B, funds biophysics research
  • National Cancer Institute (NCI): physics of imaging, radiation therapy
  • National Heart, Lung, and Blood Institute: biomechanics, fluid dynamics
  • Common Fund: cross-cutting initiatives including cryo-electron microscopy

NIH FY2026 request was $27.9B (a $18.1B reduction proposed); Congress enacted ~$47.2B, rejecting the cut.

Critical note: By March 2026, NIH had obligated only $5.8B of extramural funding — 34% below the same point in FY2024. New awards were 63% fewer than the prior 5-year average.

Source: CRS R43341; NIH CJ FY2026; AAMC Tracking NIH Awards (March 2026)


6. PIPELINE 5: NIST — Measurement Science

FY2026 Enacted: $1.18 billion (+2.3%)
Source: P.L. 119-74, CJS Appropriations

Who Decides

Same CJS subcommittees as NSF (see Pipeline 2).

Physics-Relevant NIST Funding

Account FY2025 FY2026 Request FY2026 Enacted
Scientific & Technical Research Services (STRS) $857M $709M $844M

Key physics programs:

  • Physical Measurements Laboratory (PML): US standards for mass, time, frequency, temperature, electricity, electromagnetic radiation
  • Atomic Spectroscopy Group: essential for astronomy/planetary science (terminated April 2025)
  • AI measurement science: no less than $55M directed by Congress
  • Facilities construction: 45% increase for research facility maintenance

The bill includes $663M in congressionally directed spending (earmarks) for external projects.

Source: AAS appropriations analysis; AIP FYI; CRS R48694


7. CONGRESSIONALLY DIRECTED SPENDING (EARMARKS)

The Revived Earmark System

Starting FY2022, Congress revived earmarks under new transparency rules:

  • Senate: "Congressionally Directed Spending" (CDS)
  • House: "Community Project Funding" (CPF)

FY2026 Earmarks Relevant to Science

Bill Earmarks Total Value
CJS (NSF, NIST, NASA) Multiple $663M (NIST alone)
Energy & Water (DOE) 97 House / 170 Senate requests $899M-$1.133B
Labor-HHS (NIH) Multiple Part of P.L. 119-75

Transparency requirements:

  • Members must disclose purpose and recipient
  • No conflicts of interest
  • GAO audits funded projects
  • Projects subject to federal oversight

GAO findings: Tracking has been incomplete. In one case, a Department of Education recipient organization "no longer exists."

Source: Senate Appropriations CDS page; GAO "Tracking the Funds" (Oct. 2023); CRS R48097


8. THE FY2026 BUDGET BATTLE: What the President Requested vs. What Congress Enacted

The Massive Gap

Agency FY2026 Request FY2026 Enacted Difference Congress Ignored
NSF $3.9B $8.75B +$4.85B 124% above request
DOE Office of Science $7.09B $8.40B +$1.31B 18% above request
NIH $27.9B $~47.2B +$~19.3B 69% above request
NIST STRS $709M $844M +$135M 19% above request
DoD RDT&E $112.9B (w/o supplemental) $148.6B +$35.7B 32% above request

Key finding: Congress dramatically rejected the administration's proposed cuts to science agencies. The White House proposed a 55.8% cut to NSF overall; Congress provided $8.75B (only 3.4% below FY2025).

Source: CRS R48694; AAS R&D Appropriations analysis; AIP FYI (Jan. 2026)


9. TRANSPARENCY TOOLS: Where Taxpayers Can Track Their Dollars

USAspending.gov

  • Official open data source for federal spending
  • Created by Federal Funding Accountability and Transparency Act (FFATA, 2006)
  • Enhanced by Digital Accountability and Transparency Act (DATA Act, 2014)
  • Tracks contracts, grants, loans above $25,000
  • GAO found only 2-7% of awards fully consistent with agency records (GAO-14-476)

Other Tracking Tools

  • FedSpends.com: USAspending API wrapper, easier to search
  • ScienceSpending.org: Tracks obligations at five major science agencies
  • Grants.gov: Federal grant applications portal
  • SAM.gov: System for Award Management
  • CRS Reports: Congressional Research Service analyses (everycrsreport.com)
  • AIP FYI Budget Tracker: Detailed science policy tracking

Transparency Gaps

  • GAO-26-109034 (March 2026): "challenges remain" in federal spending data quality
  • Subaward data incomplete on USAspending
  • Other transaction agreements not always reported
  • Some agencies lag in reporting

Source: GAO-26-109034; CRS R44027; USAspending.gov


10. WHO ACTUALLY DECIDES: The Human Chain

The Key Individuals (FY2026)

Position Name Party Impact on Physics
House Appropriations Chair Tom Cole R-OK Sets topline for all bills
Senate Appropriations Chair Susan Collins R-ME Sets topline for all bills
House E&W Subcommittee Chair Mike Simpson R-ID Directs DOE Office of Science funding
Senate E&W Subcommittee Chair John Hoeven R-ND Directs DOE Office of Science funding
House CJS Subcommittee Chair Hal Rogers R-KY Directs NSF/NIST funding
Senate CJS Subcommittee Chair Jerry Moran R-KS Directs NSF/NIST funding
House Defense Subcommittee Chair Ken Calvert R-CA Directs DoD R&D funding
DOE Secretary Chris Wright — Implements DOE science programs
NSF Director Sethuraman Panchanathan — Implements NSF programs
OMB Director (Trump administration) — Shapes总统 budget request

The Decision Process

  1. White House/OMB sets priorities (e.g., proposed 55.8% NSF cut)
  2. Agency heads defend budgets before Congress
  3. Subcommittee chairs draft bills with staff
  4. Committee markups adjust numbers
  5. Floor votes pass bills (House: simple majority; Senate: 60-vote cloture threshold)
  6. Conference committees reconcile differences
  7. President signs or vetoes

Critical insight: The subcommittee chairs are the real power. A single committee chair can add or remove hundreds of millions through markup decisions. Congressional add-ons (earmarks) further redirect funds.


11. THE STATED REASON vs. THE ACTUAL EFFECT

Stated Reasons for Physics Funding

Agency Stated Purpose Statutory Authority
DOE Office of Science "Deliver scientific discoveries and major scientific tools to transform our understanding of nature" DOE Organization Act (P.L. 95-91)
NSF "Promote the progress of science; to advance the national health, prosperity, and welfare" National Science Foundation Act of 1950
DoD S&T "Maintain technological superiority on the battlefield" 10 U.S.C.
NIH "Enhance health, lengthen life, reduce illness and disability" Public Health Service Act

Actual Effects

What the money actually funds:

  • University research grants (individual investigators: $100K-$500K/year)
  • National laboratory operations (17 DOE labs, 3 NSF-funded centers)
  • Major facility construction ($100M-$1B+ per facility)
  • Graduate student stipends ($30K-$40K/year)
  • Postdoctoral researcher salaries ($50K-$70K/year)
  • Equipment and instrumentation

Where the money flows geographically:

  • Concentrated in states with major research universities and national labs
  • California, Massachusetts, Illinois, New York, Texas receive disproportionate shares
  • EPSCoR program ($250M/year directed by Congress) targets underrepresented states

Who benefits:

  • ~2,500 research institutions receive NIH funding alone
  • ~2,000 NSF grantees at universities nationwide
  • 17 DOE national laboratories (managed by contractors: universities, nonprofits, corporations)
  • Private sector through technology transfer and workforce development

12. KEY FINDINGS AND RED FLAGS

Finding 1: Congress Overwhelmingly Rejected Proposed Cuts

The administration proposed cutting NSF by 55.8%, DOE Office of Science by 14.9%, and NIH by 40.5%. Congress rejected every one of these cuts, providing near-FY2025 levels for most agencies. The appropriations subcommittees, not the White House, set the actual funding levels.

Finding 2: The Subcommittees Hold the Real Power

Six subcommittee chairs (3 House, 3 Senate) effectively determine where $260+ billion in science-related funding goes. Their markup decisions — often made with minimal public input — are the primary allocation mechanism.

Finding 3: Earmarks Have Returned

Congressional directed spending returned in FY2022 and now directs hundreds of millions to specific projects. The $663M in NIST earmarks alone represents 56% of NIST's total budget.

Finding 4: Transparency Is Improving But Incomplete

USAspending.gov tracks federal awards, but GAO has found significant data quality issues. Only 2-7% of awards were fully consistent with agency records. Subaward data is particularly incomplete.

Finding 5: The Gap Between Request and Enacted Is Enormous

The FY2026 cycle saw the largest gap between presidential request and congressional enactment in modern science funding history. Congress provided $4.85 billion MORE for NSF than requested — a 124% increase over the request.

Finding 6: Physics Funding Is Concentrated

DOE Office of Science funds physics primarily through 17 national laboratories. NSF funds physics primarily through university grants. DoD funds physics through service laboratories and university research. The flow is not evenly distributed.


SOURCES

Primary Government Documents

  1. P.L. 119-74, Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026 (signed Jan. 23, 2026)
  2. P.L. 119-75, Consolidated Appropriations Act, 2026 (signed Feb. 3, 2026)
  3. P.L. 119-37, Continuing Appropriations Act, 2026 (signed Nov. 12, 2025)
  4. DOE FY 2026 Budget in Brief (energy.gov)
  5. NSF FY 2026 Budget Request to Congress (nsf.gov)
  6. NIH FY 2026 Congressional Justification (nih.gov)
  7. DoD FY 2026 RDT&E Programs (R-1) (comptroller.defense.gov)

Congressional Research Service Reports

  1. CRS R48783: "The National Science Foundation: FY2026 Appropriations and Funding History" (Jan. 2026)
  2. CRS R48694: "Federal Research and Development (R&D) Funding: FY2026" (2026)
  3. CRS R43341: "National Institutes of Health (NIH) Funding: FY1996-FY2026" (May 2026)
  4. CRS R44027: "Tracking Federal Awards: USAspending.gov and Other Sources" (May 2026)
  5. CRS RL31572: "Appropriations Subcommittee Structure: History of Changes from 1920 to 2025" (March 2025)
  6. CRS R48097: "Energy and Water Development: FY2025 Appropriations" (2025)

Analysis and Reporting

  1. AIP FYI: "Congress Set to Finalize Science Budgets Rejecting Trump Cuts" (Jan. 9, 2026)
  2. AAS: "Congress Passes Fiscal Year 2026 Spending Bills for NSF, NASA, and DOE" (Jan. 15, 2026)
  3. AAAS: "FY 2026 R&D Appropriations: The Presidential Budget Request" (July 2025)
  4. AAMC: "Tracking NIH Awards in FY 2026" (March 2026)
  5. AMS: "FY2026 Appropriations for the National Science Foundation" (May 2025)

Transparency and Oversight

  1. GAO-26-109034: "Federal Information Transparency" (March 2026)
  2. GAO-24-106214: "Federal Spending Transparency: Opportunities to Improve USAspending.gov Data" (Nov. 2023)
  3. Senate Appropriations: "FY 2026 Congressionally Directed Spending" (appropriations.senate.gov)
  4. USAspending.gov: Official federal spending data portal

End of Cage Sleuth Report #13 Filed: August 21, 2026 All claims sourced. Unbiased, truthful, legally valid.

Clone this wiki locally