Software R&D is shifting from features to foundations. The last decade rewarded velocity: ship faster, iterate faster. 2026 rewards work that holds up under regulation, scales economically under AI workloads, and shows up clearly enough on the P&L to be governed. Five themes are pulling public innovation funding right now: quantum-safe software infrastructure, AI governance and auditability tooling, trusted data spaces, energy-aware computing, and digital twins at software scale.