Note 8 of the 2024 budget bill pertains to education, research, and culture, comprising four provisions related to education and research and three provisions concerning culture. Although these topics are intersectoral in nature, they also appear in other notes of the budget bill. This report provides an expert review of the clauses in Note 8 and, with an emphasis on the Seventh Development Plan, offers corrective and supplementary recommendations aligned with this document. It is noteworthy that nearly 20% of the provisions in Note 8 lack a budgetary nature, indicating that the potential of this bill to reflect the Seventh Development Plan’s sectoral breakdown has not been fully utilized. Subsequently, additional corrective and supplementary suggestions have been put forward to address this issue. The most critical amendment relates to clause “S” of Note 8, which, due to the multiplicity of sectors and executive agencies receiving funds under this provision, proposes a meaningful system for allocating credits based on the Seventh Development Plan’s framework.