The US government spending allocation database provides new data on a set of disaggregated government spending categories covering all the states in the US for the period 1983-2008. The data allows for the comparison of federal versus state and local government spending over time on various spending items including health, education, social security and welfare among many others distributed over all states. This is achieved by categorizing and aggregating expenditures for over 1,500 federal programs and combining data on state and local government spending. The key challenge in separating federal and state and local government spending is the issue of double counting since part of state and local spending is from the federal government. This new data set is mostly free of double counting. The dataset presented will aid researchers in separately accounting for both state and local, as well as federal spending in future research.