DEPARTMENT OF THE ARMY

Fiscal Year (FY) 2027 Budget

RESERVE PERSONNEL, ARMY JUSTIFICATION BOOK APRIL 2026

The estimated cost of this report or study for the Department of War (DoW) is approximately $269,800. This includes $0 in expenses and $269,800 in DoW labor.

EXECUTIVE SUMMARY

Table 1: Funding Overview

Table 2: Detailed Mandatory Breakout

The FY 2027 request for Reserve Personnel, Army (RPA) includes $6,003,189 thousand of discretionary. The FY 2026 spend plan amount for RPA includes $ 5,734,007 thousand of discretionary and $84,740 thousand of mandatory (reconciliation) for a total of $ 5,818,747 thousand. The mandatory funds align with the Department of War's (DoW) Mandatory Spend Plan for the One Big Beautiful Bill Act (OBBBA) Sec. 20001. Enhancement of Department of War Resources

for Improving the Quality of Life for Military Personnel.

The FY 2025 spend plan amount for RPA includes $5,537,348 thousand of discretionary.

SECTION 1 SUMMARY OF REQUIREMENTS BY BUDGET PROGRAM

RESERVE PERSONNEL, ARMY1 SUMMARY OF REQUIREMENTS BY BUDGET PROGRAM (IN THOUSANDS OF DOLLARS)

1 The FY 2026 spend plan amount for Reserve Personnel, Army includes $5,733,696 of discretionary and $84,740 of mandatory (reconciliation) for a total of $6,447,201.

RESERVE PERSONNEL, ARMY TOTAL RESERVE PAY AND BENEFITS FUNDED FROM MILITARY PERSONNEL ACCOUNTS (IN THOUSANDS OF DOLLARS)

The following information is submitted in accordance with the FY 2008 Appropriation Conference Report 110-434 and the FY 2008 House Appropriation Committee Report 110-279.

SECTION 2 INTRODUCTION AND PERFORMANCE MEASURES

RESERVE PERSONNEL, ARMY INTRODUCTION

INTRODUCTORY STATEMENT

America’s Army Reserve is the dedicated federal reserve of the Army, providing operational capability and strategic depth to the Total Army and the Joint Force in support of U.S. national security interests and Army commitments worldwide. The Reserve Personnel, Army (RPA) request supports the Administration and Secretary of War’s priorities to Restore Warrior Ethos, Rebuild the Military, and Reestablish Deterrence while implementing the Army Transformation Initiatives, Deliver Warfighter Capabilities, Optimize Force Structure (i.e. USAR Aviation), and Apply Savings and Efficiencies.

The RPA appropriation provides pay, allowances, and benefits for full-time Active Guard and Reserve (AGR) support and part-time Reserve Soldiers performing duty in several training categories to include Inactive Duty Training (Battle Assemblies), Annual Training, and Active Duty Training. Today’s demand drives our requirement to have combat-ready units and Soldiers prepared to meet and quickly respond to any threat to the Nation and our Allies.

Hence, in accordance with Title 10 of the U.S. Code, the Army Reserve has one clear purpose: to deliver combat ready Soldiers and formations at time of need in support of the Army, the Joint Force and the Nation. Currently, nearly 9,000 Warrior Citizens are deployed globally across all Combatant Command theaters, with approximately 200 units activated – including over 700 Soldiers supporting the Army and the Department of Homeland Security on our Southern Border. In addition to global and component command requirements, the Army Reserve stands ready to rapidly respond to domestic crises, with Soldiers and equipment in more than 1,000 communities nationwide. When it comes to supporting Defense Support of Civil Authorities (DSCA) operations, the Army Reserve is well-postured, offering capabilities such as medical, cyber security, logistics, and full-spectrum engineering support.

The FY 2027 budget supports the Army Reserve’s Title 10 functions by:

Army Reserve support to the Army and joint and allied forces will be critical in a contested logistics environment, where operations, facilities, and activities are targeted in the homeland, in transit, and in the theater. With eight of the Army's 14 Expeditionary Sustainment Commands and 95% of the Total Army's bulk fuel line-haul capacity, the Army Reserve is essential to set the theater for the Joint Force, enabling combat formations to seize and maintain initiative and extend operational reach in Large Scale Combat Operations (LSCO). Simply put, we don’t exist to support ourselves. Our units push food, fuel, ammunition, and repair parts to Active, Army National Guard (ARNG), and Joint Forces combat formations in contact. We are essential to the total force fight.

The Army Reserve is a cost-effective provider of capabilities and specialties. Enhanced by Civilian expertise acquired across businesses, industry and academia, the Army Reserve brings unique talents, skills, and capabilities, adding critical depth to the Army and the Joint Force. In a world increasingly defined by uncertainty and conflict, the Army Reserve will continue to drive on its purpose and, given adequate notice, continue to meet projected operational requirements. Preparing more than 172,000 Warrior Citizens and 9,800 Civilians for large scale conflict is a significant task – particularly with 85% of the force serving on a part time basis. In order to deliver the capability our Nation requires, the Army Reserve must attack the chronic/persistent challenges that hinder our readiness: manning shortfalls, declining facility and equipment readiness, outdated stationing actions, and ineffective/inefficient use of our limited but critical collective training time. Meeting the evolving demands of modern warfare requires that we proactively transform the Army Reserve – its structure, facilities, and stationing to keep pace with our adversaries and threat environment. To that end, we’ve established four lines of effort to guide our transformation:

RESERVE PERSONNEL, ARMY INTRODUCTION

Other Budget Drivers

Pay Raise

Basic Allowance for Subsistence

Basic Allowance for Housing

Retired Pay Accrual

RESERVE PERSONNEL, ARMY PERFORMANCE MEASURES AND EVALUATION SUMMARY

Activity: Reserve Personnel, Army Activity Goal: Provide trained, equipped, and ready Soldiers, leaders, and units to meet America’s requirements at home and abroad. Description of Activity: The Army Reserve Personnel, Army appropriation delivers resources necessary to provide trained units and qualified personnel in national emergencies and at such other times as

national security requirements dictate. When mobilized, the Army Reserve provides theater logistics to Combatant Command in support of expeditionary Joint, Allied, and Combined forces.

“Provide trained, equipped, and ready Soldiers, leaders, and units to meet America’s requirements at home and abroad” to maintain strength within plus/minus two percent of our congressionally mandated End Strength Objective (ESO). In FY 2027, the Army Reserve ESO is 172,000 with a two percent Army variance resulting in an operating window between 168,560 and 175,440.

As the Army implements the 2026 National Defense Strategy and refines readiness requirements the U.S. Army Reserve will provide trained and ready Soldiers to safeguard the nation from aggression (Defend the Homeland) and to support a credible deterrent posture in the Indo-Pacific (Deter China). These efforts will focus on leveraging specialized capabilities to reinforce domestic resilience and build partner capacity, ensuring stability across both the homeland and the Pacific theater.

-In FY 2025, the strategy enabled 100 units (3,740 Soldiers) in critical enabling capabilities such as Combat Sustainment Support Battalions (CSSB) and associated down trace logistics units, Civil Affairs (CA) Companies, Psychological Operations Groups (PYSOP), Medical (MD) and Engineer Companies to support maneuver CTC Rotations-National Training Center (NTC), Joint Readiness Training Center (JRTC) rotations, Joint Multinational Readiness Center (JMRC), and Joint Pacific Multinational Readiness Center (JPMRC). In FY 2026, the Army Reserve is supporting maneuver CTC rotations with 94 enablers, across 3 sustainment packages, and other critical capabilities with about 4,619 Soldiers.

-In FY 2025, the Army Reserve supported all Corps-Division Warfighter Exercises (WFX) with 25 units (648 Soldiers). While enhancing the training experience for Active Army and Army National Guard maneuver units, the CTC training significantly improves Army Reserve unit readiness and demonstrates both interoperability capabilities and identifies interoperability gaps to the Chief of Staff of the Army. In FY 2026, the Army Reserve supports all WFXs with 14 units (305 Soldiers).

In FY 2026 and FY 2027, the USAR focuses on collective training (platoon through company level) to increase overall USAR unit readiness. The Army Reserve supports nearly all CTC venues including NTC, JRTC, JMRC – Europe rotations, and Corps-Division WFX.

The Army Reserve will continue the strategy of leveraging additional man-days in FY 2027, by using the enacted resources for recruiting, retention initiatives, and training exercises. This strategy enables the Army Reserve to meet its End Strength and readiness objectives. This will also enable Army Reserve Soldiers to attend resident schooling for professional military education, reclassification training, and functional training. The Army Reserve continues investing enacted resources to increase the overall readiness of the force required to support the 2026 National Defense Strategy.

RESERVE PERSONNEL, ARMY PERFORMANCE MEASURES AND EVALUATION SUMMARY

There are several factors that contribute to the Army Reserve end strength. These factors include recruiting, reenlistment, and attrition. While success in these factors does not guarantee that the Army Reserve will meet its ESO, they are carefully monitored as leading indicators to the health of the Army Reserve strength posture. The FY 2025 through FY 2027 goals for these factors are as follows:

**Retention: Reenlistment and 1-Year Extension.

SECTION 3 SUMMARY TABLES

RESERVE PERSONNEL, ARMY RESERVE COMPONENT TOURS ON ACTIVE DUTY -STRENGTH BY GRADE

*The Department is finalizing its GO/FO reduction plan to comply with SW Memo, General/Flag Officer Reductions, dated May 5, 2025. The Army Reserve does not manage General Officer (GO) positions within the AGR program; therefore, any GO strength changes are not reflected in this table.

RESERVE PERSONNEL, ARMY STRENGTH BY MONTH

FY2025 ACTUAL

RESERVE PERSONNEL, ARMY STRENGTH BY MONTH

FY2026 ESTIMATE

RESERVE PERSONNEL, ARMY STRENGTH BY MONTH

FY2027 ESTIMATE

RESERVE PERSONNEL, ARMY SCHEDULE OF GAINS AND LOSSES TO PAID SELECTED RESERVE STRENGTH

OFFICER

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Beginning Strength

38,899 38,447 39,160

Gains:

Males (NPS) 473 682 623 Females (NPS) 247 321 292 Civilian Life 52 58 52 Active Component 584 803 732 Enlisted Commissioning Program 878 1,080 984 Pay Group B (IMA) 482 485 441 Other Reserve Status/Component 514 576 525 All Other 510 565 515 Full-time Active Duty 369 528 482

Total Gains

4,109 5,098 4,646 Losses:

Civilian Life 773 671 702 Active Component 127 117 123 Retired Reserves 1,225 1,176 1,229 Pay Group B (IMA) 422 376 421 Other Reserve Status/Component 1,294 1,225 1,280 All Other 305 151 158 Full-time Active Duty 414 624 512

Total Losses 4,560 4,340 4,425

Accounting Adjustment -1 -45 0

End Strength

38,447 39,160 39,381

RESERVE PERSONNEL, ARMY SCHEDULE OF GAINS AND LOSSES TO PAID SELECTED RESERVE STRENGTH

ENLISTED

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Beginning Strength

133,818 131,072 132,840

Gains:

Males (NPS) 7,058 7,585 6,948 Females (NPS) 4,044 3,989 3,654 Civilian Life 399 209 191 Active Component 2,895 4,357 3,991 Pay Group B (IMA) 98 93 85 Other Reserve Status/Component 3,054 2,689 2,463 All Other 878 836 766 Full-time Active Duty 1,315 1,497 1,371

Total Gains

19,741 21,255 19,469 Losses:

Expiration of Selected Reserve Service 8,250 6,906 7,123 Active Component 700 631 651 To Officer Status 916 930 944 Retired Reserves 2,491 2,600 2,681 Pay Group B (IMA) 87 81 96 Other Reserve Status/Component 7,047 5,731 5,910 All Other 1,508 944 974 Full-time Active Duty (AGR) 1,145 1,595 1,311

Total Losses 22,144 19,418 19,690

Accounting Adjustment -343 -69 0

End Strength

131,072 132,840 132,619

RESERVE PERSONNEL, ARMY SUMMARY OF ENTITLEMENTS BY SUBACTIVITY RESERVE PERSONNEL, ARMY SUMMARY OF ENTITLEMENTS BY SUBACTIVITY RESERVE PERSONNEL, ARMY SUMMARY OF ENTITLEMENTS BY SUBACTIVITY RESERVE PERSONNEL, ARMY SUMMARY OF ENTITLEMENTS BY SUBACTIVITY RESERVE PERSONNEL, ARMY ANALYSIS OF APPROPRIATION CHANGES AND SUPPLEMENTAL REQUIREMENTS

(IN THOUSANDS OF DOLLARS)

RESERVE PERSONNEL, ARMY ANALYSIS OF APPROPRIATION CHANGES AND SUPPLEMENTAL REQUIREMENTS

(IN THOUSANDS OF DOLLARS)

RESERVE PERSONNEL, ARMY ANALYSIS OF APPROPRIATION CHANGES AND SUPPLEMENTAL REQUIREMENTS

(IN THOUSANDS OF DOLLARS)

RESERVE PERSONNEL, ARMY SUMMARY OF BASIC PAY AND RETIRED PAY ACCRUAL COST (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

Basic Pay Retired Pay Basic Pay Retired Pay Basic Pay Retired Pay

Pay Group A

Officer 440,954 94,805 428,173 96,767 495,177 94,579 Enlisted 674,633 145,046 660,667 149,311 768,042 146,696 Subtotal 1,115,587 239,851 1,088,840 246,078 1,263,219 241,275

Pay Group B

Officer 29,926 6,434 32,973 7,452 34,545 6,598 Enlisted 3,186 685 5,111 1,155 5,393 1,030 Subtotal 33,112 7,119 38,084 8,607 39,938 7,628

Pay Group F

Enlisted 207,916 44,702 218,951 49,483 195,890 37,415

Pay Group P

Enlisted 7,819 1,681 7,633 1,725 10,429 1,992

Mobilization Training

Officer 158 34 142 32 152 29 Enlisted 1,916 412 1,858 420 1,958 374 Subtotal 2,074 446 2,000 452 2,110 403

School Training

Officer 47,627 10,240 44,850 10,136 44,357 8,472 Enlisted 74,758 16,073 76,199 17,221 76,015 14,519 Subtotal 122,385 26,313 121,049 27,357 120,372 22,991

Special Training

Officer 116,934 25,141 118,736 26,834 99,655 19,034 Enlisted 129,967 27,991 135,607 30,647 119,460 22,817 Subtotal 246,901 53,132 254,343 57,481 219,115 41,851

Administration and Support

Officer 573,098 152,714 590,185 143,415 625,223 126,295 Enlisted 846,008 225,302 912,630 221,769 966,569 195,247 Subtotal 1,419,106 378,016 1,502,815 365,184 1,591,792 321,542

RESERVE PERSONNEL, ARMY SUMMARY OF BASIC PAY AND RETIRED PAY ACCRUAL COST (IN THOUSANDS OF DOLLARS)

RESERVE PERSONNEL, ARMY SUMMARY OF BASIC ALLOWANCE FOR SUBSISTENCE (BAS) AND SUBSISTENCE IN KIND (SIK)

SECTION 4 DETAIL OF MILITARY PERSONNEL ENTITLEMENTS

RESERVE PERSONNEL, ARMY PAY GROUP A PURPOSE AND SCOPE

The program costs for this activity provide for all officer and enlisted personnel assigned to Troop Program Units (TPU) in the Army Reserve for Annual Training (AT) and Inactive Duty Training (IDT). The funding provides pay and allowances, clothing, subsistence, Retired Pay Accrual, Federal Insurance Contributions Act (FICA), and travel. This program provides trained, equipped, and ready Soldiers, Leaders, and units to meet America’s requirements at home and abroad.

Annual Training (AT): Funding provides pay and allowances for officers and enlisted Soldiers attending AT as required by U.S.C., Title 10, § 10147. The minimum period of statutory AT in an Active Duty status is 15 days during each year. This fund authorizes additional AT days, not to exceed a total of 29 days, for Soldiers and units to support the Regionally Aligned Readiness and Modernization Model (ReARMM) and Combatant Command Operation Plan requirements as needed.

Inactive Duty Training (IDT): IDT consists of any authorized training, instruction, or duty (other than Active Duty for Training) performed by TPU members. As specified in Title 10, U.S.C., § 10147, unit members shall not exceed 48 Unit Training Assemblies (UTA) annually, commonly known as Battle Assemblies. To supplement this training, selected members participate in three types of Additional Drill Assemblies: Additional Training Assemblies (ATA), Readiness Management Assemblies (RMA), and Additional Flight Training Periods (AFTP). Additional Drill Assemblies improve readiness by providing individuals and units with required training to achieve and sustain designated readiness levels.

Additional Flight Training Periods (AFTP): AFTPs authorize primary aircrew members to conduct aircrew training and combat crew qualification training to achieve and sustain aircrew flying proficiency and maintain required readiness. The number of these training periods shall not exceed 48 each fiscal year for any aircrew member.

Additional Training Assemblies (ATA): Funding provides ATAs for units, components of units, and individuals to conduct additional wartime or assigned mission training. The number of ATAs shall not exceed 12 each fiscal year for any individual.

Readiness Management Assemblies (RMA): RMAs support ongoing day-to-day operations of the unit such as unit administration, training preparation, support activities, and maintenance functions. The number of RMAs shall not exceed 24 each fiscal year for any individual.

Military Funeral Honors: Military Funeral Honors duty includes the preparation for and performance of military funeral honors as a final demonstration of the country’s gratitude to those who, in times of war and peace, have faithfully defended our Nation. The military funeral honors ceremony consists of, at a minimum, the folding and presentation of the American flag and the sounding of Taps by a detail of at least two uniformed members of the Military Services.

In FY 2027, pricing increases total $50.1 million due to inflation and economic factors. Program increase $146.5 million due to an increase in average strength, an increase in participation rates, and additional above statutory training days to meet ReARMM and Combatant Commander requirements.

Pay and Allowances increase due to the annualization of the 3.8% pay raise, effective 1 January 2026: $13.1 million.

Pay and Allowances increase due to the annualization of the 6.2% pay raise, effective 1 January 2027: $66.6 million.

*Pay and Allowances include Basic Pay, Retired Pay Accrual, and Federal Insurance Contributions Act (FICA).

RESERVE PERSONNEL, ARMY PAY GROUP A JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Pay and Allowances, Annual Training: These funds provide pay and allowances of personnel attending Annual Training (AT). The average strength accommodates the increases and decreases to the end strength throughout the year. The dollar rate is an annual rate, which includes Basic Pay, Retired Pay Accrual (RPA), Basic Allowance for Housing (BAH), Basic Allowance for Subsistence (BAS), and the Federal Insurance Contribution Act (FICA). In FY 2027, AT funding increases by $34.9 million due to an increase in pay and allowance based on a 6.2% pay raise and an increase in participation and above statutory training days to meet ReARMM and Combatant Command training requirements.

RESERVE PERSONNEL, ARMY PAY GROUP A JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Pay and Allowances, Inactive Duty Training (IDT): These funds provide pay and allowances of personnel attending IDT; to include Battle Assemblies (BA), Additional Training Assemblies (ATA), Readiness Management Assemblies (RMA) for key personnel, and Additional Flight Training Periods (AFTP) for aviators and primary air crew members. The average strength shown for unit training reflects gains and losses to end strength throughout the year. The dollar rate is an annual rate, which includes Basic Pay, Retired Pay Accrual (RPA), and FICA. In FY 2027, funding increases by $137.4 million due to an increase in inflation and economic factors and in-person BA participation rates.

Military Funeral Honors: These funds are required to provide for the pay and allowances of personnel who perform funeral honors duty. The dollar rate is an annual rate that includes Basic Pay, Retired Pay Accrual, and FICA. In FY 2027, funding increases by $1.3 million due to Army Reserve performing a higher percentage of Military Funeral Honors.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Officer 8,549 391 3,340 6,953 405 2,816 8,606 419 3,606 Enlisted 14,417 220 3,169 7,750 228 1,767 9,620 234 2,251

Total 22,966 6,509 14,703 4,583 18,226 5,857

RESERVE PERSONNEL, ARMY PAY GROUP A JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Additional Drill Assemblies Additional Flight Training Periods (AFTP): AFTPs are authorized for primary aircrew members to conduct aircrew training and combat crew qualification training to attain and maintain aircrew flying proficiency and sustain required readiness. The number of these training periods shall not exceed 48 each fiscal year for any aircrew member. In FY 2027, funding increases by $262 thousand due to inflation and economic factors.

Additional Training Assemblies (ATA): Funding provides ATAs for units, components of units, and individuals to accomplish additional required training. The number of ATAs shall not exceed 12 each fiscal year for any individual. In FY 2027, funding increases by $1.8 million due to inflation and economic factors.

Readiness Management Assemblies (RMA): RMAs are used to support ongoing day-to-day operations of the unit such as unit administration, training preparation, support activities, and maintenance functions. The number of RMAs shall not exceed 24 each fiscal year for any individual. In FY 2027, funding increases by $2.8 million to support additional home station readiness training.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount Additional Flight Training Periods

Officer 13,267 391 5,183 14,399 405 5,835 14,267 419 5,975 Enlisted 5,336 220 1,173 12,459 228 2,841 12,643 234 2,963 Subtotal 18,603 6,356 26,858 8,676 26,910 8,938

Additional Training Assemblies

Officer 7,116 391 2,780 19,966 405 8,091 22,545 419 9,442 Enlisted 24,503 220 5,386 20,748 228 4,731 22,176 234 5,197 Subtotal 31,619 8,166 40,714 12,822 44,721 14,639

Readiness Management Assemblies

Officer 29,096 391 11,367 19,833 405 8,037 20,738 419 8,685 Enlisted 25,231 220 5,546 20,446 228 4,662 29,208 234 6,845 Subtotal 54,327 16,913 40,279 12,699 49,946 15,530

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

Number Amount Number Amount Number Amount Total Pay and Allowances, Inactive Duty Training (IDT) 268,842 1,060,789 263,242 1,054,023 282,005 1,201,827

RESERVE PERSONNEL, ARMY PAY GROUP A JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Individual Clothing and Uniforms: The funds provide the prescribed clothing for personnel, as authorized under the provisions of 37 U.S.C. 415, 416, and 418. The initial issue for enlisted personnel consists of a modified clothing bag provided to all prior service accessions with a 90-day break in service. In FY 2027, funding increases by $1.4 million due to inflation and economic factors.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount Initial

Enlisted 5,536 2,031 11,244 5,292 2,073 10,970 5,845 2,117 12,372

Total 5,536 11,244 5,292 10,970 5,845 12,372

Subsistence of Enlisted Personnel: Funds provide subsistence to enlisted personnel while on Annual Training (average 15 days / Soldier) and Inactive Duty Training (average 24 days / Soldier). While on Annual Training, field rations are provided as Subsistence-In-Kind (SIK) in dining facilities or by available unit food service capabilities. The Field Rations rate is calculated using the Basic Daily Food Allowance as determined by the DoW Food Cost Index. Operational rations, called Meals, Ready-to-Eat (MRE), are issued to Soldiers without access to Field Rations. The Annual Training subsistence rates are shown as a daily rate equivalent. In FY 2027, subsistence funding increases by $5.3 million due to an increase in number of man-days requiring field and operational rations.

RESERVE PERSONNEL, ARMY PAY GROUP A JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Travel: These funds provide travel and per diem allowances for personnel to perform Annual Training and Inactive Duty Training. Individual travel allows the use of personal or commercial vehicles when it is the most cost-effective means of travel or when it is not feasible to use any other means of travel. Contracted commercial transportation, typically chartered buses, transports units that do not have the necessary organic capability to transport themselves. Military air lift and/or chartered flights provides transportation for units that perform Annual Training overseas. In FY 2027, travel funding increases by $11.3 million due to an increase in inflation and economic factors.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount Travel, Active Duty for Training

Officer 21,087 1,602 33,782 22,237 1,636 36,380 23,675 1,670 39,537 Enlisted 81,806 576 47,120 83,570 588 49,139 88,470 600 53,082 Subtotal 102,893 80,902 105,807 85,519 112,145 92,619

Travel, Inactive Duty Training

RESERVE PERSONNEL, ARMY PAY GROUP B PURPOSE AND SCOPE

Program costs include pay and allowances, FICA, Retired Pay Accrual, and training travel (excludes TDY from unit/activity of assignment to TDY point and return) for officer and enlisted personnel assigned to the Individual Mobilization Augmentee (IMA) program.

The program provides trained and qualified personnel to fill specifically designated positions in the Joint Chiefs of Staff, Unified Commands, Department of War (DoW), Department of the Army (DA) agencies, and Active Component units in the event of a crisis or mobilization. All IMA positions are in the Selected Reserve and subject to mobilization. To ensure the readiness of the IMA Program, Soldiers are provided both Annual Training days and Inactive Duty Training days. IMA personnel train annually with their proponent agencies in the specific positions in which they will serve upon declaration of a national emergency. This highly specialized program ensures Reserve Soldiers can serve effectively and report to their mobilization stations. Upon mobilization, IMA personnel can also be assigned to Active Component units required to deploy to a theater of operations. IMA positions are identified by proponent agencies and gaining units as being required for mobilization and must be properly documented in a Mobilization Table of Distribution and Allowances (MOBTDA) approved by Headquarters Department of the Army, G-3/5/7.

Annual Training (AT): Annual Training for all members of Pay Group B consists of 13 days, exclusive of travel. This training is usually performed at the proponent agencies and gaining units. IMA Soldiers may be allowed to perform additional Annual Training to participate in exercises and overseas training.

Inactive Duty Training (IDT): Inactive Duty Training consists of any authorized training, instruction, or duty (other than Active Duty for Training) performed by members of Pay Group B. IMAs are authorized to attend up to a maximum of 48 training assemblies per year.

In FY 2027, pricing increases total $1.8 million due to inflation and economic factors. Program decreases a total $1.6 million due to decreased projected paid participants in Annual Training.

Pay and Allowances increase due to the annualization of the 3.8% pay raise, effective 1 January 2026: $458 thousand.

Pay and Allowances increase due to the annualization of the 6.2% pay raise, effective 1 January 2027: $2.3 million.

*Pay and Allowances include Basic Pay, Retired Pay Accrual, and Federal Insurance Contributions Act (FICA).

RESERVE PERSONNEL, ARMY PAY GROUP B JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Pay and Allowances, Annual Training: These funds are requested to provide pay and allowances for personnel performing annual training with their proponent agencies/gaining units. The dollar rate is an annual rate which includes Basic Pay, Retired Pay Accrual (RPA), Basic Allowance for Housing (BAH), Basic Allowance for Subsistence (BAS), and FICA. In FY 2027, AT pay and allowances funding increase by $493 thousand due to an increase in inflation and economic factors.

Pay and Allowances, Inactive Duty Training (IDT): These funds are requested to provide for the pay and allowances of personnel attending IDT to be performed at their proponent agencies/gaining units or with an IMA detachment in support of their proponent agencies/gaining unit. IMA members may attend up to 48 IDT assemblies per year. The dollar rate is an annual rate which includes Basic Pay, Retired Pay Accrual, and FICA. In FY 2027, IDT pay and allowances funding increases by $62 thousand due to an increase in inflation and economic factors.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Strength Rate Amount Strength Rate Amount Strength Rate Amount

Officer

Average Strength 2,248 2,342 2,400 Participation Rate 53 54 53 Paid Participants 1,185 22,669 26,863 1,276 23,737 30,289 1,264 24,528 31,000

Enlisted

Average Strength 486 498 495 Participation Rate 60 82 68 Paid Participants 290 10,548 3,059 408 11,039 4,504 337 11,424 3,855

Total 1,475 29,922 1,684 34,793 1,750 34,855

RESERVE PERSONNEL, ARMY PAY GROUP B JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Travel, Annual Training: These funds provide transportation costs and per diem allowances for personnel attending Annual Training. In FY 2027, travel funding decreases of $339 thousand due to a

RESERVE PERSONNEL, ARMY PAY GROUP F PURPOSE AND SCOPE

This program provides for the pay and allowances, clothing, travel, and Retired Pay Accrual for all non-prior service Army Reserve enlistees to attend Initial Active Duty for Training (IADT). The training programs offered include regular training, alternate training, and the Army Civilian Acquired Skills Program (ACASP). Upon completion of any of these programs, the enlistee becomes qualified in their Military Occupational Specialty (MOS). Soldiers are required to have this training as part of individual readiness requirement to deploy.

The regular training program consists of a 10-week Basic Combat Training (BCT) phase immediately followed by an Advanced Initial Training (AIT) phase of variable lengths (average 149 days

combined). It also funds the Future Soldier Preparation Course to give selected recruits the boost they need to meet the Army's academic and physical standards to qualify to become Soldiers. The alternate training program (known as the split training option) provides the same training as the regular training program, but the BCT and AIT phases are not consecutive. Upon completion of BCT, the enlistee returns to his unit until his scheduled AIT date, which must be within one year of completing BCT. This program accommodates Soldiers who are unable to leave their jobs or school for long periods of time.

The Army Civilian Acquired Skills Program (ACASP) provides a variable length program for those individuals who enlist with specific skills easily adapted to military service. The training is tailored to the individual and normally includes the basic military skills and specific MOS skills required to ensure graduates are fully qualified. In FY 2027, pricing increases total $9.8 million due to inflation and economic factors. Program decreases by $55.8 million. Pay and Allowances increase due to the annualization of the 3.8% pay raise, effective 1 January 2026: $2.6 million. Pay and Allowances increase due to the annualization of the 6.2% pay raise, effective 1 January 2027: $13.4 million. *Pay and Allowances include Basic Pay, Retired Pay Accrual, and Federal Insurance Contributions Act (FICA).

RESERVE PERSONNEL, ARMY PAY GROUP F JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Pay and Allowances, Initial Active Duty for Training, Enlisted: These funds provide for pay and allowances of enlisted personnel attending Initial Active Duty for Training. The dollar rate is an annual rate which includes basic pay and allowances, Retired Pay Accrual, and FICA. This calculation uses an estimated number of participants rather than the average strength. In FY 2027, IADT pay and allowances funding supports the projected number of available training seats.

Individual Clothing and Uniform Allowance, Initial Active Duty for Training, Enlisted: These funds provide initial clothing and uniforms for enlisted personnel attending Initial Active Duty for Training. The initial clothing issuance includes all clothing required during basic combat training as well as any necessary additional clothing, to include dress uniforms. Army Civilian Acquired Skills Program (ACASP) enlistees receive all of their issue at one time. Rates vary depending on the items authorized for issue during that fiscal year as well as their current cost. The rate displays a composite rate that includes enlisted male and female clothing bag and cash allowance rates. In FY 2027, funding decreases by $5.9 million due to a decrease in projected number of participants.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Cash Allowance 12,393 1,989 24,648 12,569 2,031 25,524 9,478 2,073 19,651

Subsistence, Initial Active Duty for Training, Enlisted: These funds provide for subsistence of enlisted personnel attending Initial Active Duty Training. The daily rate is an established amount based on the basic daily food allowance. In FY 2027, subsistence funding decreases by $989 thousand due to a decrease in projected number of participants.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

293,800 15 4,407 287,750 16 4,604 225,938 16 3,615

Travel, Initial Active Duty for Training, Enlisted: These funds pay for travel of all enlisted personnel to and from their Initial Active Duty for Training installation. This includes all trips between the basic combat and advanced individual training phases and their home of record, as well as all return trips home for those who drop out of training. The rate includes the transportation cost and any authorized per diem. In FY 2027, travel funding decreases by $1.8 million due to a decrease in projected number of participants.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

16,243 465 7,553 17,013 475 8,081 12,951 485 6,281

RESERVE PERSONNEL, ARMY PAY GROUP P PURPOSE AND SCOPE

The program provides for the pay and allowances, subsistence, and Retired Pay Accrual of Non-Prior Service (NPS) enlistees assigned to Troop Program Units (TPU) for attending Inactive Duty Training (IDT) prior to attending their Initial Active Duty for Training (IADT). Soldiers in this pay group can only perform 36 Battle Assembly periods. Under the provisions of Title 10, U.S.C., § 12103, each enlisted person shall perform an initial period of Active Duty for Training to commence, when possible, within 270 days after the date of their enlistment.

In FY 2027, pricing increases total $297 thousand due to inflation and economic factors. Program increases by $2.8 million increase based on projected higher participation. Pay and Allowances increase due to the annualization of the 3.8% pay raise, effective 1 January 2026: $92 thousand. Pay and Allowances increase due to the annualization of the 6.2% pay raise, effective 1 January 2027: $467 thousand. *Pay and Allowances include Basic Pay, Retired Pay Accrual, and Federal Insurance Contributions Act (FICA).

RESERVE PERSONNEL, ARMY PAY GROUP P JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Pay, Inactive Duty Training (IDT), Enlisted: These funds provide for the pay of enlisted personnel awaiting Initial Active Duty Training (IADT) or Advanced Individual Training (AIT) or both and performing no more than 36 Battle Assemblies with their unit per year. The dollar rate is an annual rate which includes basic pay, Retired Pay Accrual, and FICA. In FY 2027, IDT pay and allowances funding increases by $3.1 million due to unit sponsorship of newly assigned Soldiers yielding higher participation.

RESERVE PERSONNEL, ARMY MOBILIZATION TRAINING PURPOSE AND SCOPE

This program funds the Muster Duty Allowance (MDA), a single annual payment authorized for officers and enlisted personnel of the Individual Ready Reserve (IRR) who are directed to participate in muster activities. Each year, the Army Reserve contacts all IRR Soldiers, with the expectation that approximately one third will complete one of the following: a one day Soldier Readiness Processing (SRP) exercise, an in person Troop Program Unit (TPU)–level screening, or a virtual online screening muster.

The muster program ensures that IRR Soldiers maintain validated mobilization skills, current specialty information, and accurate personnel data. It supports the timely identification, reclassification, or re qualification of IRR members whose grades or specialties exceed projected mobilization requirements. The overarching goal is to retain a pool of IRR Soldiers who remain fully qualified and ready to meet Total Army and Joint Force mobilization requirements.

Participation in muster duty is authorized under statute, permitting the Secretary of War to order IRR members to muster once per year without their consent. Members directed to muster must complete a minimum of two hours of duty, as determined by the Secretary of the Military Department. Electronic screening may be used in lieu of in person muster activities.

The General Services Administration (GSA) establishes the Average Domestic Per Diem Rate, which is used to calculate the MDA. The allowance equals 125 percent of the average per diem rate in effect on September 30 of the calendar year preceding the year in which muster duty occurs. The MDA is a single, flat rate payment, regardless of grade or rank, and serves as full compensation for travel to the muster location, subsistence, and any special or extraordinary costs associated with absence from home or Civilian employment, including weekends and holidays.

The following are the specific objectives of the Mobilization Training Program:

In FY 2027, pricing increases total $121 thousand due to MDA rate increase and program decreases by $59 thousand.

MDA rate for CY 2025 was $253.75, CY 2026 is $286.25, and CY 2027 is estimated at $291.98 due to inflation.

MDA does not count toward retired pay computation and is not subject to Federal Insurance Contributions Act (FICA) taxes.

RESERVE PERSONNEL, ARMY MOBILIZATION TRAINING JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

IRR Soldier Readiness Processing: Otherwise known as IRR Soldier Screening, provides funding for Individual Ready Reserve (IRR) Soldiers to participate in a one-day Soldier Readiness Processing (SRP) event to validate relevant Soldier readiness credentials. In FY 2027, funding increases $62 thousand.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Mandays Rate Amount Number Mandays Rate Amount Number Mandays Rate Amount

Officer 701 701 251 176 633 633 278 176 606 606 292 177 Enlisted 9,359 9,359 251 2,349 8,194 8,194 278 2,278 8,010 8,010 292 2,339

Total 10,060 2,525 8,827 2,454 8,616 2,516

GRAND TOTAL Mobilization Training

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

Strength Amount Strength Amount Strength Amount

Officer 701 176 633 176 606 177 Enlisted 9,359 2,349 8,194 2,278 8,010 2,339

Total 10,060 2,525 8,827 2,454 8,616 2,516

RESERVE PERSONNEL, ARMY SCHOOL TRAINING PURPOSE AND SCOPE

Program costs for this activity include all pay, allowances, Retired Pay Accrual costs, travel, and per diem for officer and enlisted personnel assigned to Troop Program Units (TPU) attending Army Service School and college courses in an Active Duty for Training (ADT) functional training status. Army Reserve personnel are authorized to attend Army Service schools, other service schools, Civilian education institutions, and other training organizations in an ADT status for skill qualification, career development and functional training. Specific objectives of this activity are to provide Army Reserve TPU Soldiers with formal school training critical to achieving skill proficiency, professional development training, enhanced leadership skills, and Military Occupational Specialty (MOS) specific wartime missions. Funding also includes pay and allowance for TPU instructors to teach at Army Reserve and Army Service Schools.

Funding ensures adequate resourcing for individual training which teaches the skills necessary to operate on the modern battlefield and assume leadership roles. Building readiness begins with the individual Soldier and School Training is a key enabler in meeting this requirement.

In FY 2027, pricing increases total $7.1 million due to inflation and economic factors. Program decreases by $15.0 million.

Pay and Allowances increase due to the annualization of the 3.8% pay raise, effective 1 January 2026: $1.5 million.

Pay and Allowances increase due to the annualization of the 6.2% pay raise, effective 1 January 2027: $7.4 million.

*Pay and Allowances include Basic Pay, Retired Pay Accrual, and Federal Insurance Contributions Act (FICA).

RESERVE PERSONNEL, ARMY SCHOOL TRAINING JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Leader Development Training: Provides deliberate, continuous, sequential, and progressive military professional education programs of varying lengths. Instruction and training lead to the Army Reserve Soldier’s professional and special skill qualification. This training occurs at Army Service Schools, other service schools, and Civilian education institutions. Leader Development Training funds provide the pay and allowances for Army Reserve Soldiers to instruct and support training at Army Reserve schools. Soldier and leader development though education is an investment in the force of tomorrow. Leadership is the ultimate combat multiplier. Leader Development Training advances the unit readiness and provides the foundation for exercising effective mission command. Trained leaders support the Regionally Aligned Readiness and Modernization Model (REARMM) by being better prepared for the complexities of the operational environment both today and in the future. In FY 2027, funding decreases by $2.4 million to prioritize recruiting and retention incentives.

Initial Skills Acquisition Training: Provides training to acquire initial military and/or specialty skills and retraining of officer and enlisted personnel in additional Military Occupational Specialty (MOS) fields. Supports immediate qualification of separating or recently separated Active Army, Army National Guard, or personnel from other services in new specialties appropriate to the positions in which they have enlisted in local Army Reserve units. Includes advanced technical and qualification training appropriate to each Army Reserve Soldier's prior qualifications (experience and training) and to potential assignments within the Selected Reserve. Training is conducted primarily in Army Service Schools, Total Army School System (TASS) battalions, and other service schools as appropriate. Training may also include New Equipment Training (NET) taught at the unit. Specific course selection and length are dependent upon the skill or specialty. This activity supports all personnel currently assigned to Army Reserve TPUs other than non-prior service personnel on Initial Active Duty Training (IADT) in Pay Group F. In FY 2027, funding decreases by $1.4 million to prioritize recruiting and retention incentives.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Mandays Rate Amount Number Mandays Rate Amount Number Mandays Rate Amount

Officer 329 24,038 471 11,322 306 22,357 488 10,910 291 21,264 504 10,717 Enlisted 8,986 215,662 210 45,289 8,715 209,151 219 45,804 7,866 196,652 227 44,640

Total 9,315 56,611 9,021 56,714 8,157 55,357

RESERVE PERSONNEL, ARMY SCHOOL TRAINING JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Officer Candidate School (OCS): Supports enlisted participation in OCS programs, which provide officer candidate training leading to a commission in the Army Reserve. The number of qualified Soldiers approved for attendance and officer vacancies in Army Reserve units determines the number of Soldiers participating. Newly commissioned officers graduating from OCS are assigned to Army Reserve units and positions for which they are qualified. In FY 2027, funding decreases by $66 thousand.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Mandays Rate Amount Number Mandays Rate Amount Number Mandays Rate Amount

Enlisted 279 23,467 210 4,928 255 21,429 219 4,693 240 20,383 227 4,627

Refresher and Proficiency Training: Supports training to attain and maintain functional skills and Additional Skill Identifier (ASI) or Special Qualification Identifier (SQI) certifications in which an individual has become qualified. It includes advanced technical and qualification training appropriate to each Soldier's prior qualifications (experience and training) and to potential assignments within the Selected Reserve. In FY 2027, funding decreases by $3.9 million to prioritize recruiting and retention incentives.

RESERVE PERSONNEL, ARMY SCHOOL TRAINING JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Undergraduate Pilot Training: Supports Army Reserve Soldiers who volunteer to train as pilots in the aviation field in compliance with training guidance to increase flying hours and improve overall safety. Applicants must be qualified for assignment to a TPU position requiring specific aviation skills. In FY 2027, funding decreases by $132 thousand due to the reduction of Army Reserve Aviation

RESERVE PERSONNEL, ARMY SPECIAL TRAINING PURPOSE AND SCOPE

Program costs for this activity include pay, allowances, Retired Pay Accrual, and travel from home to the first duty station and return for tours of Active Duty for Training (ADT) and Active Duty for Operational Support (ADOS) performed by Army Reserve personnel assigned to Troop Program Units (TPU). These tours support projects and programs related to the Army Reserve and serve to maintain and improve individual mobilization skill proficiency and unit readiness. TPU Soldiers who perform tours of ADOS provide essential support for the accomplishment of specified Army Reserve missions and projects which could not be accomplished otherwise. Typical programs supported by Soldiers in ADT and ADOS status include supply management, Sexual Harassment/Assault Response and Prevention Program (SHARP) Academy, Integrated Personnel and Pay System-Army (IPPS-A), implementation and training, hometown recruiters, retention activities, preparation for Annual Training and participation in exercises exceeding the statutory 15-day limitation for Annual Training.

In FY 2027, pricing increases total $13.3 million due to inflation and economic factors. Program decreases by $77.2 million.

Pay and Allowances increase due to the annualization of the 3.8% pay raise, effective 1 January 2026: $3.1 million.

Pay and Allowances increase due to the annualization of the 6.2% pay raise, effective 1 January 2027: $15.5 million.

*Pay and Allowances include Basic Pay, Retired Pay Accrual, and Federal Insurance Contributions Act (FICA).

RESERVE PERSONNEL, ARMY SPECIAL TRAINING JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Command/Staff Supervision: Supports tours during which commanders and staff personnel evaluate the effectiveness of peacetime training and determine unit capability to respond to wartime tasking. These tours include AT and ADT planning conferences, mobilization readiness reviews, staff and training assistance visits, food service reviews, safety and facility inspections, physical security inspections, Inspector General inspections, investigations, internal review audits, command visits and inspections, Commanding General review and analysis briefings, internal control visits, command management briefings, and unit status reports. In FY 2027, funding decreases by $46.1 million prioritizing statutory training to meet ReARMM and Combatant Commander requirements.

Exercises: Includes tours where Army Reserve Soldiers participate in field training exercises with Reserve Component or Active Component units, staffs, agencies, and with other uniformed services of the United States. The primary purpose of these tours is to maintain or improve mobilization skills. In FY 2027, funding decreases by $3.6 million prioritizing statutory training to meet ReARMM and Combatant Commander requirements.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Mandays Rate Amount Number Mandays Rate Amount Number Mandays Rate Amount

Officer 7,370 73,699 471 34,712 6,877 68,766 488 33,558 6,209 62,085 504 31,291 Enlisted 14,098 169,171 210 35,526 14,842 178,105 219 39,005 13,835 166,022 227 37,687

Total 21,468 70,238 21,719 72,563 20,044 68,978

RESERVE PERSONNEL, ARMY SPECIAL TRAINING JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Management Support: Includes tours to missions or projects directed by headquarters below Department of the Army (DA) level which may be of a recurring nature, generally involving organizational administration such as finance, personnel, logistics, maintenance, environmental compliance, Public Affairs, Staff Judge Advocate (SJA), surgeon, chaplain, alcohol and drug abuse program, equal opportunity activities, Sexual Harassment/Assault Response and Prevention (SHARP) briefings, command information activities, and community relations. Management Support also includes AT evaluation and site support, training, and exercise support (not participation), marksmanship and other competitive events (not direct participation) support, conferences/workshops, and Military Funeral Honors support. Funding supports missions or projects directed for Army Reserve accomplishment by DA or higher authority such as Civil Engineering Support Plan (CESP) development, Civil Affairs projects, participation in study groups and duty with the DA Staff to accomplish Army Reserve related projects. In FY 2027, funding decreases by $9.1 million prioritizing statutory training to meet ReARMM and Combatant Commander requirements.

Operational Training: Provides a full spectrum of individual and collective training directly related to wartime tasks. The training in this category supports Sustainable Readiness which includes AT/IDT preparations and training for increased Combatant Command demands. Soldiers perform Warrior tasks, mobilization/deployment training, Soldier and Family reintegration, and language/cultural awareness training. In FY 2027, funding decreases by $5.9 million. Operational training requirements fluctuate yearly based on ReARMM and Combatant Commander requirements.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Mandays Rate Amount Number Mandays Rate Amount Number Mandays Rate Amount

Officer 15,978 143,800 471 67,730 12,772 114,945 488 56,093 11,739 105,651 504 53,248 Enlisted 151,735 405,133 210 85,078 154,868 413,498 219 90,556 144,440 385,656 227 87,544

Total 167,713 152,808 167,640 146,649 156,179 140,792

RESERVE PERSONNEL, ARMY SPECIAL TRAINING JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Recruiting: Includes support tours during which Army Reserve Soldiers assist the full-time recruiting force by establishing local referral networks within Army Reserve commands and serve as peerrecruiters. They appear at local high schools, public functions, and selected separation centers to discuss the opportunities and benefits of service in the Army Reserve. In FY 2027, funding increases by

Retention: Provides training for support tours with retention Non-Commissioned Officers (NCO) during which Army Reserve Soldiers assist their full-time retention staff. Included in this subcategory are retention awareness, counseling, staff assistance visits, automation, and recruiting partnership council meeting attendance/support. Tours in this subcategory are essential to the Army's efforts to retain skilled and experienced Soldiers assigned to units of the Selected Reserve. These funds will not be used for Soldiers receiving re-enlistment counseling. In FY 2027, funding increases by $197 thousand to sustain the success of current retention efforts.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Mandays Rate Amount Number Mandays Rate Amount Number Mandays Rate Amount

Officer 1,083 7,582 471 3,571 834 5,838 488 2,849 825 5,778 504 2,912 Enlisted 3,087 27,786 210 5,835 3,167 28,507 219 6,243 3,121 28,093 227 6,377

Total 4,170 9,406 4,001 9,092 3,946 9,289

RESERVE PERSONNEL, ARMY SPECIAL TRAINING JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Military Burial Honors: Funds are provided in accordance with 10 USC 1491, Sec. 578, which requires the Services to support Military Burial Honors for all eligible Veterans, regardless of Service in which they served. Resources support pay, per diem, and travel. The dollar rate is based on mandays for Soldiers placed on Active Duty for Operational Support -Reserve Component (ADOS-RC) to perform burial honors for Veterans, and Soldiers. The rate can vary depending on the number of ADT days required (typically 3-5 days) and if travel is involved. In FY 2027, funding increases by $440 thousand.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Mandays Rate Amount Number Mandays Rate Amount Number Mandays Rate Amount

Officer 625 1,875 471 883 757 2,270 488 1,108 921 2,762 504 1,392 Enlisted 6,738 20,214 210 4,245 904 2,712 219 594 1,101 3,304 227 750

Total 7,363 5,128 1,661 1,702 2,022 2,142

Reimbursable Program:

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

Amount Amount Amount

36,631 47,382 47,382

RESERVE PERSONNEL, ARMY ADMINISTRATION AND SUPPORT PURPOSE AND SCOPE

The Active Guard and Reserve (AGR) program funds pay and allowances, Retired Pay Accrual, uniform allowances, subsistence, and PCS travel (including PCS with TDY enroute) costs of Army Reserve officers and enlisted personnel serving on active duty as authorized by Title 10, United States Code, Chapter 1209. The AGR Soldier is an Army Reserve member serving on active military duty in the Full-Time Support (FTS) Program. AGR Soldiers provide direct support to prepare Army Reserve units for their wartime mission by organizing, administering, recruiting, instructing, and training Army Reserve Soldiers and units. AGRs keep Army Reserve units filled with qualified personnel and directly contribute to Army Reserve readiness.

Disability and Hospitalization Benefits provide payments to Soldiers in cases of inability to perform normal duties due to a physical disability due to injury, illness, or disease that prevents the performance of military duties, or which prevents the Soldier from returning to the Civilian occupation in which the Soldier was employed at the time of injury, illness, or disease. The Soldier's injury, illness, or disease must have occurred or been aggravated during a period of Active Duty and/or Inactive Duty. Benefits include basic pay, allowances, travel, or disability severance pay when applicable. Incapacitation benefits are authorized in accordance with the provisions of USC, Title 37, Sections 204 and 206.

The Selective Reserve Incentive Program (SRIP) provides financial incentives, to include enlistment and reenlistment bonuses and educational assistance (loan repayment) designed to attract and retain high quality Soldiers who possess skills needed to meet operational requirements and/or who qualify by specialized training in critical skill targeted to mission requirements.

Death Gratuities provides payments to beneficiaries of deceased Army Reserve military personnel as authorized under the provisions of Title 10, United States Code, Chapter 75, Sections 1475 through 1477.

The National Defense Authorization Act (NDAA) 2022, Public Law 117-81, Section 601, authorized a new section (402b) of Title 37 to address economic security in low-income service members by directing the Secretary of War to provide a monthly allowance for members that do not exceed the Basic Needs Allowance (BNA) threshold as calculated from the members Gross Household Income (GHI) and the Federal Poverty Guidelines (FPG). The request below funds a BNA for all members that do not meet a minimum GHI threshold of 200% of the FPG pursuant to the FY 2025 NDAA (P.L. 118-159, Sec. 621).

In FY 2027, pricing increases total $82.3 million due to inflation and economic factors. Program increases by $67.6 million.

Pay and Allowances increase due to the annualization of the 3.8% pay raise, effective 1 January 2026: $19.4 million.

Pay and Allowances increase due to the annualization of the 6.2% pay raise, effective 1 January 2027: $98.8 million.

*Pay and Allowances include Basic Pay, Retired Pay Accrual, and Federal Insurance Contributions Act (FICA).

RESERVE PERSONNEL, ARMY ADMINISTRATION AND SUPPORT JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Pay and Allowances: The program funds pay and allowances of personnel serving on active duty as authorized by Sections 175 and 12310 of Title 10 United States Code, and other tours authorized by the Department of the Army. The dollar rate is an annual rate which includes Basic Pay, Retired Pay Accrual, Basic Allowance for Housing, Basic Allowance for Subsistence, special pays as authorized, and FICA. In FY 2027, funding increases by $81.0 million supports price inflation, to include a 6.2% pay raise, and maintains an average strength near the End Strength Objective of 16,511 AGR Soldiers.

Clothing: The funds requested will provide the prescribed initial and replacement clothing for personnel in an AGR status as authorized in the Department of War Financial Management Regulation Volume 7A, Chapter 29 and Army Regulation 700-84. In FY 2027, clothing funding increases by $173 thousand due to inflation and economic factors.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Officer 0 0 0 60200 12 25520 13 Enlisted 11,677 548 6,399 13,150 561 7,382 13,248 570 7,554

Total 11,677 6,399 13,210 7,394 13,273 7,567

Basic Needs Allowance: Basic Needs Allowances are determined by using demographic data from the Defense Manpower Data Center.

The component estimate for the Basic Needs Allowance was calculated using the relative populations of members by grade and proportionate demographic/location characteristics for each household.

Members are not eligible for the allowance:

In FY 2027, funding increases by $12 thousand due to economic factors.

FY2025 ACTUAL FY2026 ESTIMATE FY 2026 FY2027 ESTIMATE Amount Amount Amount

Enlisted 0 2,804 2,816

Total 0 2,804 2,816

RESERVE PERSONNEL, ARMY ADMINISTRATION AND SUPPORT JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

COLA: The funds provide payment of a Cost-of-Living Allowance (COLA) to AGR Soldiers assigned to high-cost areas in the Continental United States (CONUS) and to AGR Soldiers assigned Outside the Continental United States (OCONUS). In FY 2027, funding increases by $859 thousand is due to inflation and economic factors.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount CONUS

Officer 173 3,329 576 225 3,391 763 822 3,456 2,841

Enlisted 840 2,138 1,796 1,137 2,185 2,484 836 2,227 1,862

Subtotal 1,013 2,372 1,362 3,247 1,658 4,703

OCONUS

Permanent Change of Station (PCS) Travel: This request provides funds to cover travel costs for AGR Soldiers making a PCS move. Travel costs include movement and storage of household goods, dislocation allowance, and dependent travel. Travel costs also include TDY travel and per diem costs incurred while on PCS with TDY enroute status. This is based on an average entitlement rate. In FY 2027, travel funding increases by $17.5 million due to increased cost of moving household goods.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Officer 1,624 21,084 34,241 1,714 16,806 28,805 1,998 21,935 43,826 Enlisted 5,928 16,196 96,012 5,187 13,956 72,389 4,444 16,850 74,880

Total 7,552 130,253 6,901 101,194 6,442 118,706

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Amount Number Amount Number Amount Total AGR 16,575 2,525,693 16,502 2,607,247 16,297 2,706,820

RESERVE PERSONNEL, ARMY ADMINISTRATION AND SUPPORT JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Death Gratuities: The funds requested provide the payment of death gratuities to beneficiaries of deceased Army Reserve military personnel as authorized under the provisions of Title 10, United States Code, Chapter 75, Sections 1475 through 1477.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Officer 2 100,000 200 2 100,000 200 2 100,000 194

Enlisted 0 100,000 0 4 100,000 400 4 100,000 388

Total 2 200 6 600 6 582

Disability and Hospitalization Benefits: Members of the Army Reserve who suffer injury, disability or contract disease in the line of duty, active or inactive, are entitled to hospitalization and pay and allowances during their incapacitation or until such time they are found fit for duty or processed through the Disability Evaluation System (DES). In FY 2027, funding increases by $3.2 million supports an increase in training and exercise participation increasing the risk of injury.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Officer 80 19,219 1,528 65 19,219 1,251 83 19,219 1,592

Enlisted 375 13,498 5,065 228 13,498 3,082 443 13,498 5,982

Total 455 6,593 293 4,333 526 7,574

Servicemembers' Group Life Insurance: Servicemembers' Group Life Insurance (SGLI) is a life insurance program for Service members provided by the Department of Veterans Affairs. It is low-cost insurance program that was developed to provide insurance benefits for Service members who may not otherwise be eligible to receive insurance benefits from private companies due to risks involved in military service or a service-connected disability. Army Reserve Service members on drill status, assigned to a unit, and performs at least 12 periods of inactive duty training (that is creditable for retirement purposes) qualify for full-time SGLI coverage 365 days of the year. Soldiers are also covered for 120 days following separation or release from duty.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

008,350 000 000

RESERVE PERSONNEL, ARMY ADMINISTRATION AND SUPPORT JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Incentive Program: Funds provide payment for two types of Reserve Incentives: Health Professions Incentives (HPI) and Selected Reserve Incentives. In FY 2027, funding increases by $23.1 million for HPI and $34.9 million for Selected Reserve Incentives, respectively.

Health Professions Incentives: Funds support the Specialized Training Assistance Program (STRAP) stipend, Health Professions Loan Repayment Program (HPLRP), Health Professions Recruiting Bonus, and Health Professions Retention Bonus. In FY 2027, funding increases by $23.1 million to recruit and retain low-density hard-to-fill medical occupations.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Special Training Assistance Program 333 25,604 8,526 287 25,604 7,345 340 25,604 8,699 Loan Repayment Program 462 20,689 9,567 562 20,689 11,618 665 20,689 13,761 Medical Recruiting Bonus 550 17,731 9,760 718 17,731 12,733 851 17,731 15,081 Medical Retention Bonus 1,594 22,450 35,795 1,719 22,450 38,598 2,488 22,450 55,849 Affiliation Bonus 0 25,604 0 20 25,604 500 20 25,604 500

Total 2,939 63,648 3,306 70,794 4,364 93,890

RESERVE PERSONNEL, ARMY ADMINISTRATION AND SUPPORT JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Selected Reserve Incentives: Funds requested provide initial and anniversary payments for the following programs: AGR Critical Skill Assignment Retention, Military Occupation Specialty Conversion, Officer Accession, Enlistment, Affiliation, Prior Service, Reenlistment Bonuses, and the Student Loan Repayment Program for eligible members of the Selected Reserve (SELRES). The incentive is used to recruit specific grade plates and pay affiliation bonuses for specific mission positions and retain the proper mix of Soldiers with critical skills to increase readiness to shape the force to meet emerging needs for mission success. The updated DoDI 1304.31 delegates greater authority to the Service Secretaries on the amount of bonus that can be granted, based on estimated accessions and the flexibility on bonus amounts. In FY 2027, funding increases by $34.9 million. Recruiting and retention remains a top priority for the Army Reserve.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount Initial

Non-Prior Serv. Enl. Bonus 3,786 7,500 28,397 7,275 7,500 54,565 8,379 7,500 62,843 Officer Affiliation Bonus 132 10,000 1,320 283 10,000 2,831 287 10,000 2,874 Enlisted Affiliation Bonus 176 15,000 2,633 1,199 15,000 17,982 1,449 15,000 21,731 Prior Service Bonus 16 10,500 164 265 10,500 2,784 320 10,500 3,364 Reenlistment Bonus 2,322 13,500 31,345 2,514 13,000 32,681 2,996 13,000 38,954 Student Loan Repayment Program 3,727 3,000 11,180 9,059 3,000 27,175 10,834 3,000 32,502 Critical Skill Retention 304 10,000 3,035 663 10,000 6,628 673 10,000 6,727 MOS Conversion Bonus 8 10,000 80 73 10,000 728 88 10,000 880 Officer Accession Bonus 24 17,000 404 96 17,000 1,626 97 17,000 1,651 Subtotal 10,495 78,558 21,427 147,000 25,123 171,526

Anniversary

Non-Prior Serv. Enl. Bonus 8,748 4,000 34,991 7,951 4,000 31,803 10,384 4,000 41,536 Enlisted Affiliation Bonus 0 5,000 0 227 5,000 1,134 337 5,000 1,686 Prior Service Bonus 154 5,000 771 137 5,000 684 160 5,000 802 Reenlistment Bonus 223 1,000 223 43 1,000 43 49 1,000 49 Subtotal 9,125 35,985 8,358 33,664 10,930 44,073

Selective Reserve Incentive Total 19,620 114,543 29,785 180,664 36,053 215,599

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Amount Number Amount Number Amount Total Incentive Program 22,559 178,191 33,091 251,458 40,417 309,489

RESERVE PERSONNEL, ARMY ADMINISTRATION AND SUPPORT JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Continuation Pay: The 2016 National Defense Authorization Act (NDAA), Public Law 114-92, Section 634, authorized the Secretary to make a payment of continuation pay to each member under the new modernized retirement system with 12 years of active service or 4,320 points. The amount of continuation pay is based on the member's monthly basic pay multiplied by 2.5. In addition, the Service Secretary may offer an additional amount of continuation pay not to exceed 6 months to retain certain skills and communities. The Services began making continuation payments in FY 2018 pursuant to the January 1, 2018 effective date of the Blended Retirement System. In 2026, the continuation pay eligibility window expanded from 10-12 years of service to 7-12 years of service per AR 637-1. In FY 2027, funding decreases by $10.9 million based on the revised actuary rates and the eligibility window decreasing to 7-10 years of service.

RESERVE PERSONNEL, ARMY THRIFT SAVINGS PLAN PURPOSE AND SCOPE

The FY 2016 National Defense Authorization Act (NDAA), Public Law 114-92, Section 632(2) Blended Retirement System (BRS), authorized the Secretary to make contributions to the Thrift Savings Plan, in accordance with section 8432 for the benefit of the member who falls under the new modernized retirement system. Automatic contributions of one percent of basic pay for the benefit of the member will begin on or after the day that is 60 days after the date the member enters a uniformed service, or on or after the date the member elects BRS. Once the member either reaches two years and one day after first entering uniformed service, or elects the new retirement system, the Service will provide matching contributions of no more than five percent of the member's basic pay. The matching will continue until the member completes 26 years of service. In FY 2027, price increases total $821 thousand due to inflation and economic factors. Program decreases by $9.2 million.

RESERVE PERSONNEL, ARMY THRIFT SAVINGS PLAN JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Thrift Savings Plan Contributions: The amount the Service contributes is based on the percentage of basic pay the member elects to contribute to the Thrift Savings Plan (TSP). The Services will continue making automatic and matching TSP contributions payments in FY 2027. Amounts in FY 2025 and FY 2026 reflect the actual and anticipated costs respectively under the Blended Retirement System. In FY 2027, funding supports the current modeled number of enrolled participants. TSP funding in this section does not include Reserve Component on Active Duty orders paid with Military

RESERVE PERSONNEL, ARMY EDUCATION BENEFITS PURPOSE AND SCOPE

This program provides funding for the payments to the Department of War Education Benefits, Fund, a trust fund administered by the Veterans Administration (VA). This program is governed by USC, Title 10 Section 106, and funds educational benefits payments in their entirety for eligible individuals in the Selected Reserve. This program is budgeted on an accrual basis and funded based on amortization amounts determined by the Department of War Board of Actuaries. Actual payments to individuals are made by the Veterans Administration from a trust fund. Programs covered by Educational Benefits include Basic Educational Assistance, Chapter 1606, and the Montgomery GI Bill (MGIB) Kicker.

Education benefits cover obligations to Army Reserve members for assistance in education costs. This program aids Soldiers for education costs and additional incentives for joining the Army Reserve. Rates and numbers of takers are determined by the Board of Actuaries using various economic factors. The board evaluates these factors yearly to adjust rates and numbers if necessary.

In FY 2027, price increases by $3.8 million due to changes in the actuarial rates. Program increases by $36.5 million.

RESERVE PERSONNEL, ARMY EDUCATION BENEFITS JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

The Chapter 1606, Basic Educational Assistance funds are for personnel requesting educational assistance under the Veterans Education Assistance ACT of 1984 (Public Law98-525), commonly referred to as the Montgomery GI Bill Selected Reserve (MGIB-SR). Eligible members must have had a six-year obligation to serve in the Army Reserve signed after June 30,1985. Members must remain in good standing while serving in the Army Reserve to be eligible for this benefit.

The Chapter 1606, MGIB Kicker Program is an add-on to an existing GI Bill benefit. The additional money is over and above what a Soldier would earn from the basic benefit. To qualify for a Chapter 1606 MGIB Kicker benefit, the Soldier's occupation must be designated as acritical occupational specialty.

In FY 2027, Basic Benefit funding increases by $32.8 million, and the MGIB Kicker Program funding increases by $7.5 million due to the increase in the Board of Actuaries per capita rates.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Officer 25 319 8 1,514 549 831

299 405 121 Enlisted 11,539 319 3,681 66,962 549 36,762

11,556 405 4,680 Subtotal Basic Benefit 11,564 3,689 11,855 4,801 68,476 37,593

$100 Kicker 4,405 153 674 5,454 436 2,378

2,690 339 912 $200 Kicker 2,077 587 1,219 6,404 1,372 8,786

3,956 1,044 4,130 $350 Kicker 1,592 1,303 2,075 1,433 2,783 3,989

1,279 2,038 2,607 Subtotal Kicker 8,074 3,968 7,925 7,649 13,291 15,153

Grand Total 19,638 7,657 19,780 12,450 81,767 52,746

RESERVE PERSONNEL, ARMY HEALTH PROFESSIONS SCHOLARSHIP PROGRAM PURPOSE AND SCOPE

This program provides funds for officers to participate in the Armed Forces Health Professions Scholarship (HPSP) and Financial Assistance Programs (FAP) in accordance with Title 10 United States Code, chapter 105, sections 2120 through 2128. Under regulations prescribed by the Secretary of War, program participants receive military and professional training and instruction. Except when serving on active duty, a program participant is entitled to a monthly stipend at a rate established annually by the Secretary of War. Participants incur a two-to-four-year service obligation in the active component with the remaining service in the Individual Ready Reserve. The FY 2008 NDAA authorized the Secretary of War to allow for an accession bonus to HPSP and FAP participants.

HPSP is the Army's primary source of physicians and dentists. The objective of this program is to provide, in conjunction with other health professional officer acquisition programs, enough trained personnel to support the Army Medical Department in its health care mission. HPSP participants pursuing a course of study shall serve on active duty in pay grade O1 or the highest grade held prior to enrollment in the program with full pay and allowances of that grade for a period of 45 days during each year of participation. HPSP participants are detailed as students at accredited Civilian institutions located in the United States or Puerto Rico for the purpose of acquiring knowledge or training in a designated health profession.

FAP provides financial assistance to physicians and dentists in specialized training. Specialties will vary depending on Army requirements. FAP members pursuing specialized training shall serve on active duty in a pay grade commensurate with their education level with full pay and allowances of that grade for a period of 14 days during each year of participation in the program.

In FY 2027, pricing increases total $4.2 million due to inflation and economic factors. Program decreases by $3.6 million.

RESERVE PERSONNEL, ARMY HEALTH PROFESSIONS SCHOLARSHIP PROGRAM JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Stipend: The funds provide an annual stipend to participants in the National Health Service Corps Program. The stipend amount is determined annually by the Secretary of War in accordance with Section 2121d, Chapter 105, Title 10 USC. The number column for HPSP and FAP reflects the average number of participants over a 12-month period. For HPSP, the average number of participants includes a 2-month period of reduced HPSP participants between graduation (late May) and new student arrival (late July and early August). HPSP average numbers are typically lower than the actual total number of participants performing ADT because of the reduced workload period. This does not apply to FAP participants whose training cycle is uninterrupted for the full 12 months. The dollar rate is the total of 9 months (OCT – JUN) stipend at the current rate plus 1.5 months (JUL – AUG) for HPSP (due to the 45-day ADT) and 2.5 months (JUL – SEP) for FAP (due to the 14-day ADT) increased annually on 1 JUL at the military pay inflation rate. Stipend is not paid for the remaining 1.5 months for HPSP or 0.5 months for FAP when ADT is performed. In FY 2027, stipend funding increases by$575 thousand due to inflation and economic factors.

Individual Clothing and Uniform Allowance: These funds provide the initial clothing and uniform allowance, under the provisions of 37 U.S.C. 415 and 416, to HPSP participants for the procurement of required uniforms. FAP participants are not authorized a clothing allowance. In FY 2027, HPSP clothing funding decreases by $5 thousand.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Health Professions Scholarship Program 548 400 219 558 400 223 545 400 218

Pay and Allowances, Active Duty for Training (ADT): The funds provide ADT for a period of 45 days annually for HPSP and 14 days for FAP participants. The number column for HPSP and FAP reflects the average number of participants in training. The dollar rate is an annual rate which includes basic pay, basic allowance for subsistence, basic allowance for housing and FICA. HPSP and FAP members may be paid higher basic pay rates under save pay and allowances. In FY 2027, pay and allowances funding increases by $239 thousand due to inflation and economic factors.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Health Professions Scholarship Program 1,801 9,615 17,314 1,928 9,961 19,200 1,842 10,603 19,533 Financial Assistance Program 19 2,885 56 52 2,989 156 20 3,091 62

Total 1,820 17,370 1,980 19,356 1,862 19,595

RESERVE PERSONNEL, ARMY HEALTH PROFESSIONS SCHOLARSHIP PROGRAM JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

Travel, Active Duty for Training: These funds provide transportation and per diem for HPSP participants attending active duty for training at medical care facilities. FAP participants are not authorized travel pay. HPSP travel costs can vary depending on the length and location of the ADT. In FY 2027, travel funding increases by $49 thousand due to inflation and economic factors.

Accession Bonus: These funds provide bonuses to new accessions in HPSP and FAP for critically short health professional specialties. In FY 2027, accession bonuses funding decreases by $343 thousand due to a decrease in projected HPSP and FAP participants receiving bonuses.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Health Professions Accession Bonus 494 20,000 9,877 453 20,000 9,067 436 20,000 8,724

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Number Number Completed Program Graduates 411 428 455

RESERVE PERSONNEL, ARMY BRANCH OFFICERS LEADERSHIP COURSE PURPOSE AND SCOPE

This program provides funds for Army Reserve Officers who received their commission through Officer Candidate School (OCS) or Direct Commission to attend a resident Branch Officer Leadership Course (BOLC). This program also provides funds for newly commissioned Army Medical Department (AMEDD) and Judge Advocate General (JAG) officers to attend their Branch Officer Basic Course (BOBC). Pay entitlements include pay and allowances, travel and per diem, Retired Pay Accrual costs, and uniform allowance. In FY 2027, pricing increases total $1.9 million due to inflation and economic factors. Program increases by $982 thousand to reduce the current training backlog.

RESERVE PERSONNEL, ARMY BRANCH OFFICERS LEADERSHIP COURSE JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Pay and Allowances: Funds provide Basic Pay and allowances, Retired Pay Accrual, and FICA payments for officers attending BOLC and BOBC. In FY 2027, funding increases by $2.6 million due to increase in the officer accessions mission to reduce the current training backlog.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Branch Officer's Leadership Course 1,161 41,092 47,713 1,061 42,570 45,167 1,060 44,528 47,218 AMEDD Officer's Basic Course 177 28,392 5,028 196 29,413 5,751 158 30,766 4,857 JAG Officer's Basic Course 152 20,938 3,192 72 21,691 1,554 132 22,689 2,999

Total 1,490 55,933 1,329 52,472 1,350 55,074

Uniform Allowances: The funds provide for Initial Uniform Allowances. In FY 2027, funding increases by $8.0 thousand.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Branch Officer's Leadership Course 435 400 174 720 400 288 470 400 188 AMEDD Officer's Basic Course 260 400 104 170 400 68 435 400 174 JAG Officer's Basic Course 270 400 108 58 400 23 63 400 25

Total 965 386 948 379 968 387

Travel: These funds provide for travel, transportation and per diem costs for officers attending BOLC and BOBC. In FY 2027, travel funding increases by $244 thousand to accommodate more students requiring travel.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Branch Officer's Leadership Course 1,300 3,260 4,237 1,235 3,328 4,111 1,225 3,398 4,163 AMEDD Officer's Basic Course 183 1,424 260 249 1,454 362 233 1,484 346 JAG Officer's Basic Course 288 3,045 876 287 3,109 891 346 3,174 1,099

Total 1,771 5,373 1,771 5,364 1,804 5,608

RESERVE PERSONNEL, ARMY CHAPLAIN CANDIDATE PROGRAM PURPOSE AND SCOPE

This program provides funds for officers to participate in the Chaplain Candidate Program. This program provides trained personnel to support the Army Chaplaincy in its pastoral care and religious ministry mission. Members must be either full-time seminary students, or seminary graduates awaiting ecclesiastical endorsement and/or ordination. Members receive military and professional training and instruction in accordance with appropriate regulations during participation in the program. Upon completion of the program, participants qualify as Army Chaplains and receive assignment to either the Active or Reserve Component.

In FY 2027, price increases total $208 thousand due to inflation and economic factors. Program increases by $1.6 million.

Chaplain Basic Officer Leadership Course (CHBOLC): Chaplain Candidates (staff specialists) require training to qualify as commissioned officers and subsequent future service as US Army Chaplains in either the Active or Reserve Component. This budget program funds Chaplains commissioned in the Army Reserve to attend CHBOLC.

Chaplain Active Duty for Training Practicum (CADT): Members of this program serve on active duty with full pay and allowances. In FY 2026, the number of days during each year of participation in the program increased from 32 to 45. Costs include pay and allowances, travel and per diem.

RESERVE PERSONNEL, ARMY CHAPLAIN CANDIDATE PROGRAM JUSTIFICATION OF FUNDS REQUESTED (IN THOUSANDS OF DOLLARS)

PART II -JUSTIFICATION OF FUNDS REQUESTED

Pay and Allowances, Active Duty for Training: The funds provide pay and allowances for officers on Active Duty for Training for a period of 49 days at BOLC and 32 Practicum days annually in FY2025. In FY 2026 Practicum increased to 45 days annually. The dollar rate is an annual rate which includes Basic Pay, Retired Pay Accrual, Basic Allowance for Housing, Basic Allowance for Subsistence and FICA. In FY 2027, funding increases by $1.7 million due to inflation and economic factors.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Chaplain Officer Basic Course 266 12,017 3,193 245 12,449 3,055 297 12,876 3,821

Chaplain Active Duty for Training 118 7,848 926 353 8,130 2,873 321 11,825 3,800

Total 384 4,119 598 5,928 618 7,621

Individual Clothing and Uniform Allowances: These funds provide for the initial payment and supplemental allowances under the provisions of 37 U.S.C. 415 and 416, to officers for the procurement of required uniforms. In FY 2027, clothing funding increases by $10 thousand.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Chaplain Officer Basic Course 133 400 53 140 400 56 165 400 66

Travel, Active Duty for Training: These funds provide for transportation and per diem of officers attending Active Duty for Training at military installations. In FY 2027, travel funding increases by $139 thousand.

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE Number Rate Amount Number Rate Amount Number Rate Amount

Chaplain Officer Basic Course 30 7,920 235 35 8,086 280 43 8,256 353

Chaplain Active Duty for Training 38 5,527 208 42 5,643 236 52 5,762 302

Total 68 443 77 516 95 655

SECTION 5 SPECIAL ANALYSIS

RESERVE PERSONNEL, ARMY SELECTED REENLISTMENT BONUS (IN THOUSANDS OF DOLLARS)