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Fiscal Receipts

TOW 2 System Summary

AProcurementPartial Reconciliation2104C59300
What it is
TOW 2 System Summary — a procurement program run by Army.
What changed
No FY25→26 comparison — trajectory data incomplete for this line.
Who gets it
No award linkage at high confidence.

Budget Figures

FY24 Actuals
$180.8M
FY25 Total
FY26 Request
$11.7M
FY25→26 Change

FY2026 award data is a partial year — USASpending awards are reported on a rolling basis and the fiscal year does not close until September 30. why partial FY2026 data? →

Budget Trajectory
FY24: $180.8MFY26: $11.7MFY24FY26
FY24
$180.8M
FY26
$11.7M
Decade view — each figure cites its own President's Budget edition
FY2022 actuals — PB2024 editionFY2023 actuals — PB2025 editionFY2024 actuals — PB2026 editionFY2023 enacted — PB2024 editionFY2024 enacted — PB2025 editionFY2025 enacted — PB2026 editionFY2024 request — PB2024 editionFY2025 request — PB2025 editionFY2026 request — PB2026 editionFY22FY26

● actuals (line)  ·  ○ enacted  ·  ◇ request — gaps are editions the program is absent from, never interpolated.

SeriesFY22FY23FY24FY25FY26
Actuals$101.9M$261.8M$180.8M
Enacted$103.9M$120.5M$105.3M
Request$120.5M$121.4M$11.7M

blank = series not published for this year; – = absent from that edition.

Asked vs spent: the PB2024 book requested $120.5M for FY2024; the PB2026 book reports $180.8M actually spent — $60.3M above the request.

Program Lineage

No predecessor/successor lineage was recorded for this program element — no FY-to-FY transfer into or out of this line was stated in the ingested J-books, and none was inferred from the program structure.

Description

Description TOW 2 System Summary

Tube launched, Optically tracked, Wireless guided (TOW) missiles (BGM-71 Series) are combat proven munitions that provide heavy anti-armor/assault capability to the Army's Infantry Brigade Combat Teams (IBCT), Stryker Brigade Combat Teams (SBCT) and Armor Brigade Combat Teams (ABCT). TOW missiles continue to be used as the weapon of choice in precision combat engagements. TOW missiles are also the primary heavy anti-armor/ assault missile for the U.S. Marine Corps (USMC) and more than 43 allied nations. Warfighters also employ TOW missiles against buildings and field fortifications, taking advantage of the missile's precision assault capabilities. The TOW weapon system is an Army-led, Acquisition Category (ACAT) IC Major Defense Acquisition Program (MDAP) that has joint interest with the USMC. The TOW weapon system includes the Improved Target Acquisition System (ITAS) launcher, TOW missiles, and associated tactical training aids/devices. The ITAS is a combat proven TOW missile launcher that provides long-range, lethal anti-armor and precision assault fires capability for Active, Reserve, and National Guard component IBCT and SBCT across a spectrum of operational environments. The USMC employs the TOW missile from its ITAS derived M41A7 Saber launchers and Anti-Tank Guided Missile (ATGM) vehicles.

Justification

Justification TOW 2 System Summary

FY 2026 base funding of $11.731M is required to support Engineering Services, Acceptance Testing, Management and fielding of prior year(s) production of TOW 2 missiles. Funding decrease from FY 2025 to FY 2026 is due to the completion of the procurement of TOW 2 missiles, in support of Army Transformation Initiative (ATI) to cease TOW missile procurement. In accordance with Section 1815 of the FY 2008 National Defense Authorization Act, this item is necessary for use by the active components and reserve components of the Armed Forces for homeland defense missions, domestic emergency responses and providing military support to civil authorities.

Budget Line Items(workbook-cited)

Exhibit P-1

AccountOrgTypeAmount
Missile Procurement, ArmyAFY24 Actuals$180.8M
Missile Procurement, ArmyAFY25 Enacted$105.3M
Missile Procurement, ArmyAFY26 Disc. Request$11.7M
Missile Procurement, ArmyAFY26 Total$11.7M

Budget Details(R-2/P-40 facts)

ProjectAll Prior YearsFY24 ActualsFY25 TotalFY26 BaseFY26 Request
Program Element$4.00B$180.8M$105.3M$11.7M$11.7M

No follow-the-dollar view — this program's awards haven't been crosswalked at high confidence (flows cover 17 of 1741 programs). why coverage is partial? →

Awards

No awards are linked to this program element at high confidence — the budget→award crosswalk only asserts links it can defend, and this line has none yet.

Lobbying Mentions

No Senate LDA lobbying filing in the tracked data mentions this program element by code or alias.

No research dossier for this program — dossiers cover 50 of 1741 programs, the largest fully J-book-detailed lines by FY2026 requested dollars. why no dossier here? →