TABA: Using SBIR Technical and Business Assistance Funds

Most SBIR and STTR money goes to research. Technical and Business Assistance, or TABA, is the part meant for the help a small research company rarely has in-house: patent strategy, market research, regulatory and manufacturing plans, cybersecurity. This guide covers what TABA pays for after the 2026 reauthorization, how much you can request, what it cannot cover, and how to keep it clean in your books.

The short answer

TABA lets SBIR and STTR companies request up to $6,500 per Phase I project and up to $50,000 per Phase II project for technical and business assistance. Since the program was reauthorized on April 13, 2026, a company can choose its own vendors or use the funds to hire, augment, or train staff. TABA has to be requested, usually in the proposal or application, with a budget line and a justification. It cannot pay for the fee, audits, or bookkeeping and accounting services, and it should be tracked as its own line so the spending can be shown separately.

The practical takeaway: TABA is money you have to ask for. Decide what help the project needs before you write the budget, and put the request, the vendor, and the expected results in the justification.

How much you can request

The amounts below come from NIH's April 2026 policy notice, which applies to awards and supplements made on or after April 13, 2026:

Phase	TABA limit
Phase I	Up to $6,500 per project, across all years
Phase II	Up to $50,000 per project, across all years

Agencies apply these limits in their own way, so the solicitation is what counts. The Army's SBIR TABA page, for example, describes its Phase II limit as up to $50,000 across Phase II projects per firm, says the amounts are in addition to the maximum award funding guideline, and notes that TABA funding is not guaranteed and depends on a review of the services requested.

What TABA can pay for

The statutory purpose of TABA, as NIH summarizes it, is to help companies make better technical decisions, solve technical problems, minimize technical risks, develop and commercialize new products and processes (including intellectual property protections), and screen for potential foreign involvement. NIH lists activities that can be supported, including:

Assistance with product sales
Intellectual property protections
Cybersecurity assistance
Market research and validation
Regulatory plans
Manufacturing plans
Access to technical and business literature in online databases
Participation in NIH I-Corps

The Army's list also includes access to scientists and engineers, and names CMMC support and workforce development among the services newly approved starting in 2026.

Who provides it. Under the 2026 policy, a company may select one or more vendors, or hire new staff, augment staff, or direct staff to take part in training. The Army also offers an Army-preferred vendor for companies that do not request TABA with their proposal.

What TABA cannot pay for

NIH's notice is specific. TABA funding cannot support:

Contributions to the SBIR or STTR fee
Audit services
Bookkeeping services, including payroll management or general accounting services
Patent costs beyond those outlined for the NIH-funded program

The second and third items matter for anyone preparing for Phase II. The accounting system a cost-reimbursable award expects, and the bookkeeping that runs it, are a normal cost of doing business. They are paid for by the company and recovered through its indirect rates, not through TABA. Getting that system ready is covered in SBIR Phase I to Phase II: How to Get Your Accounting Ready Before the Award.

How to request TABA

The process depends on the agency.

At NIH, the request goes in the application:

Indicate on the B.440 SBIR/STTR Information Form that the application includes a TABA request.
Label the requested costs "Technical Assistance" on one of the other direct cost lines (8 to 17) of the budget.
In the budget justification, describe the assistance in detail, including the vendor's name if there is one, and the expected benefits and results.

If a need appears after award, NIH allows TABA through an administrative supplement, though institutes and centers can decline a request for budgetary, administrative, or programmatic reasons.

At the Army, a company using its own vendor includes the proposed TABA cost in the Cost Volume (Volume 3) of its proposal and the request details in Supporting Documents (Volume 5). A company that does not request TABA with its proposal, or whose request is denied, can apply for the Army-preferred vendor after selection.

For any other agency, check the solicitation for whether TABA is offered, how to request it, and whether it sits inside or on top of the award amount. TABA requests are part of the Phase II budget, covered in How to Build Your SBIR Phase II Budget.

How to account for TABA

TABA is a small share of a Phase II, but it is still federal money with a defined purpose. Keep it easy to show:

Give TABA its own budget line, matching the line in the approved budget.
Record it in its own account or project, so TABA spending can be reported apart from the rest of the award.
Keep the vendor agreement, invoices, and deliverables, such as the market study or the regulatory plan, together with the payment records.
If TABA pays for staff time, that time needs the same daily timesheets as any other labor on the award, charged to its own project or class. Timesheets for SBIR Companies covers what that looks like.
Keep it apart from the fee. The fee and TABA are separate amounts, and TABA cannot be used to add to the fee.

How WiseCost fits

TABA pays for outside help with the technical and business side of the project. It does not pay for the accounting system a Phase II asks for: NIH excludes bookkeeping and accounting services. That system is yours to build, and that is where WiseCost fits. It adds daily timekeeping with supervisor approval, labor distribution, and indirect rates to the QuickBooks Online books you already keep. If TABA pays for staff time, that time is tracked on its own project like any other work on the award, and the Budget vs Actual by Contract report shows TABA spending apart from the rest.

FAQ

Under NIH's 2026 policy, up to $6,500 per Phase I project and up to $50,000 per Phase II project, across all years. Other agencies apply the limits in their own way, so check the solicitation.

No. NIH's policy excludes audit services and bookkeeping services, including payroll management and general accounting. Those are normal business costs, recovered through your indirect rates.

Not anymore. Under the 2026 policy, a company may select its own vendors, or hire, augment, or train staff. Some agencies, such as the Army, also offer a preferred vendor.

It depends on the agency. The Army, for example, says its TABA amounts are in addition to the maximum award funding guideline. Check your solicitation.

At NIH, yes, through an administrative supplement, though institutes and centers can decline a request for budgetary, administrative, or programmatic reasons.

The Bottom Line

TABA is a modest amount next to a Phase II award, but it pays for help that can decide whether the research turns into a product. Since 2026 it is more flexible: your own vendors, or your own staff. Request it in the proposal with a clear justification, keep it on its own budget line and in its own account, and remember what it cannot pay for, starting with the fee, audits, and the bookkeeping behind your accounting system.

You can run our free DCAA Readiness Self-Assessment to see whether your accounting system is ready for a Phase II.

Official Sources

TABA amounts, allowable uses, exclusions, and how to request at NIH: NIH, NOT-OD-26-075
TABA at the Army SBIR program: Army SBIR|STTR, TABA
2026 reauthorization summary: Crowell & Moring client alert