Costs submitted in budget requests in NIH grant proposals must be spent during the granting period, not before or after. 

Budgets can include: 

• Multiple line items for relevant NIH Data Management and Sharing costs in appropriate cost categories.
• Unique or specialized infrastructure necessary to provide local management and preservation such as costs for data storage and curation.
• Costs associated with deidentification or anonymization of data sets involving human subjects.
• Costs associated with preserving and sharing data through established repositories during the award period.

Budgets cannot include: 

• Infrastructure or indirect costs that are already part of institutional overhead. 
• Costs of doing research such as costs associated with collecting, purchasing or gaining access to research data. 

References: Supplemental Policy Information “Allowable Costs for Data Management and Sharing”, NIH Application Instruction Updates “Data Management and Sharing (DMS) Costs”