The new Budgeted Hours field needs to be exposed to be pulled across into custom reporting. It's currently only exposed in pre-canned reports for Utilization and via the Planner tool.
I assume this is because of the way the planner tool was built and the way budgeted hours are currently entered, recorded, and calculated via use of the planner tool. If there's not a 1-to-1 solve for getting that data into reports that users can easily build than those pre-canned reports (Utilization and Planner) need to be accessible more widely - not just for plan license users.
