Table 401.10.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2019

[In thousands of dollars]
Fiscal year	Total on-budget support, off-budget support, and nonfederal funds generated by federal legislation	On-budget support1						Off-budget support and nonfederal funds generated by federal legislation										Estimated federal tax expendi- tures for education2
		Total	Elementary and secondary	Post- secondary	Other educa- tion3	Research at educational institutions		Total	Off-budget support	Nonfederal funds
									Direct Loan Program4	Federal Family Education Loan Program5	Perkins Loans6	Income Contingent Loans7	Leveraging Educational Assistance Partner- ships8	Supplemental Educational Opportunity Grants9		Work-Study Aid10
1	2	3	4	5	6	7		8	9	10	11	12	13	14		15		16
	Current dollars
1965	$5,324,767	$5,331,016	$1,942,577	$1,197,511	$374,652	$1,816,276		-$6,249	†	†	$16,111	†	†	†		-$22,360		---
1970	13,318,909	12,511,079	5,830,442	3,432,277	964,719	2,283,641		807,830	†	$770,000	20,976	†	†	-$30,986		47,840		---
1975	24,412,487	23,288,120	10,617,195	7,644,037	1,608,478	3,418,410		1,124,367	†	1,233,000	35,667	†	$20,000	-39,300		-125,000		$8,605,000
1980	39,273,874	34,465,612	16,027,686	11,087,992	1,548,730	5,801,204		4,808,262	†	4,598,000	31,778	†	76,800	-8,477		110,161		13,320,000
1985	47,642,802	39,027,876	16,901,334	11,174,379	2,107,588	8,844,575		8,614,926	†	8,467,000	21,387	†	76,000	-12,961		63,500		19,105,000
1990	67,188,203	56,033,753	21,984,361	18,060,326	3,383,031	12,606,035		11,154,450	†	10,826,000	15,014	$500	59,181	127,719		126,036		19,040,000
1991	75,249,116	62,499,477	25,418,031	19,607,407	3,698,617	13,775,422		12,749,639	†	12,372,000	17,349	500	63,530	131,115		165,145		18,995,000
1992	80,151,676	66,153,112	27,926,887	20,057,407	3,991,955	14,176,863		13,998,564	†	13,568,000	17,333	542	72,000	175,656		165,033		19,950,000
1993	87,266,261	70,314,009	30,834,326	20,417,407	4,107,193	14,955,083		16,952,252	†	16,524,000	29,255	†	72,429	172,023		154,545		21,010,000
1994	97,404,473	72,934,561	32,304,356	20,857,407	4,483,704	15,289,094		24,469,912	$818,540	23,214,000	52,667	†	72,429	172,000		140,276		22,630,000
1995	102,727,958	79,149,520	33,623,809	25,128,137	4,719,655	15,677,919		23,578,438	4,615,671	18,519,000	52,667	†	63,400	181,000		146,700		24,600,000
1996	103,633,432	78,107,362	34,391,501	22,555,508	4,828,038	16,332,315		25,526,070	8,414,470	16,711,000	31,100	†	31,400	179,000		159,100		26,340,000
1997	111,760,841	82,431,845	35,478,905	24,659,425	5,021,163	17,272,352		29,328,996	9,758,696	19,163,000	52,700	†	50,000	228,200		76,400		28,125,000
1998	116,853,639	86,369,233	37,486,166	25,259,570	5,148,492	18,475,005		30,484,406	10,087,664	20,002,500	45,000	†	25,000	240,950		83,292		29,540,000
1999	123,427,861	93,153,597	39,937,911	27,941,199	5,318,020	19,956,467		30,274,264	9,805,764	20,107,000	33,300	†	25,000	255,900		47,300		37,360,000
2000	127,911,420	94,257,817	43,790,783	22,997,852	5,809,048	21,660,134		33,653,603	10,577,535	22,711,000	33,300	†	50,000	276,743		5,025		39,475,000
2001	138,337,565	102,876,476	48,530,061	22,968,278	5,880,007	25,498,130		35,461,089	10,324,341	24,694,000	25,000	†	80,000	316,655		21,093		41,460,000
2002	157,459,682	117,211,479	52,754,118	30,964,176	6,297,697	27,195,488		40,248,203	11,117,896	28,606,000	25,000	†	104,000	308,811		86,496		---
2003	178,450,390	132,374,489	59,274,219	37,499,694	6,532,502	29,068,074		46,075,901	11,742,063	33,791,000	33,000	†	103,000	304,671		102,167		---
2004	191,990,526	139,762,703	62,653,231	39,774,974	6,576,821	30,757,677		52,227,823	12,448,155	39,266,000	33,000	†	102,000	295,143		83,525		---
2005	212,926,929	156,606,678	69,029,389	46,860,566	7,297,025	33,419,698		56,320,251	12,569,446	43,284,000	0	†	101,000	305,644		60,161		---
200611	234,749,825	174,795,661	70,948,229	66,057,738	7,074,484	30,715,210		59,954,164	12,175,674	47,307,000	0	†	100,000	309,608		61,882		---
2007	218,194,867	153,897,988	70,735,875	45,665,287	7,214,906	30,281,920		64,296,879	12,507,162	51,320,000	0	†	100,000	287,126		82,591		---
2008	228,598,213	152,938,889	71,272,580	44,986,271	7,882,220	28,797,817		75,659,324	17,850,773	57,296,000	0	†	98,000	281,812		132,739		---
200912	376,406,421	280,097,568	172,660,784	61,885,401	8,853,694	36,697,689		96,308,853	28,857,577	66,778,000	0	†	98,000	309,058		266,218		---
2010	280,458,555	179,560,187	75,155,797	58,198,856	9,212,228	36,993,306		100,898,368	80,709,552	19,618,000	0	†	98,000	255,108		217,708		---
2011	305,352,452	195,006,154	74,538,319	77,645,852	10,804,871	32,017,112		110,346,298	109,917,342	0	0	†	0	231,480		197,476		---
2012	302,574,280	197,534,242	76,106,350	79,923,155	9,328,554	32,176,184		105,040,038	104,612,005	0	0	†	0	243,871		184,162		---
2013	290,712,525	188,644,529	75,642,514	73,479,680	9,217,187	30,305,148		102,067,996	101,729,011	0	0	†	0	192,116		146,869		---
2014	299,166,582	199,611,510	77,055,620	80,916,948	9,435,306	32,203,636		99,555,072	99,186,791	0	0	†	0	249,553		118,728		---
2015	303,379,413	207,426,048	78,909,699	86,660,617	9,464,840	32,390,891		95,953,365	95,578,878	0	0	†	0	259,745		114,742		---
2016	294,818,076	200,023,892	82,029,675	74,837,278	9,600,541	33,556,398		94,794,185	94,435,754	0	0	†	0	253,991		104,440		---
201711	334,728,235	241,137,480	82,803,943	114,022,573	9,643,170	34,667,794		93,590,755	93,288,102	0	0	†	0	274,607		28,046		---
2018	309,167,308	217,316,354	86,166,625	83,544,180	9,565,623	38,039,926		91,850,953	91,504,259	0	0	†	0	314,667	13	32,027	13	---
2019	336,598,961	245,591,373	87,085,005	107,465,117	9,872,654	41,168,597	13	91,007,588	90,660,894	0	0	0	0	314,667	13	32,027	13	---
	Constant fiscal year 2019 dollars14
1965	$40,196,342	$40,243,515	$14,664,395	$9,039,938	$2,828,225	$13,710,957		-$47,173	†	†	$121,621	†	†	†		-$168,794		---
1970	82,293,696	77,302,348	36,024,619	21,207,049	5,960,720	14,109,959		4,991,348	†	$4,757,608	129,605	†	†	-$191,454		295,590		---
1975	106,505,269	101,599,951	46,320,033	33,348,926	7,017,367	14,913,625		4,905,318	†	5,379,255	155,606	†	$87,255	-171,456		-545,342		$37,541,355
1980	116,720,980	102,430,944	47,633,885	32,953,237	4,602,787	17,241,034		14,290,035	†	13,665,142	94,443	†	228,248	-25,193		327,396		39,586,710
1985	103,864,887	85,083,701	36,846,178	24,360,986	4,594,700	19,281,838		18,781,186	†	18,458,696	46,625	†	165,686	-28,256		138,435		41,650,335
1990	126,023,586	105,101,405	41,235,631	33,875,398	6,345,485	23,644,891		20,922,182	†	20,306,115	28,161	$938	111,005	239,560		236,403		35,712,952
1991	135,100,521	112,210,114	45,634,944	35,202,685	6,640,411	24,732,074		22,890,407	†	22,212,402	31,148	898	114,060	235,401		296,498		34,103,183
1992	138,275,119	114,125,242	48,178,576	34,602,400	6,886,794	24,457,473		24,149,877	†	23,407,081	29,902	935	124,212	303,036		284,710		34,417,105
1993	146,226,009	117,820,299	51,666,937	34,212,030	6,882,138	25,059,193		28,405,711	†	27,688,119	49,021	†	121,364	288,247		258,960		35,204,997
1994	160,387,270	120,094,845	53,192,706	34,344,034	7,382,916	25,175,189		40,292,425	$1,347,818	38,224,426	86,722	†	119,262	283,217		230,980		37,262,805
1995	164,272,387	126,568,081	53,767,869	40,182,430	7,547,205	25,070,577		37,704,306	7,380,925	29,613,753	84,220	†	101,383	289,437		234,588		39,337,886
1996	162,308,026	122,329,749	53,863,088	35,325,859	7,561,549	25,579,253		39,978,277	13,178,528	26,172,340	48,708	†	49,178	280,345		249,178		41,253,033
1997	171,433,979	126,445,176	54,422,370	37,825,980	7,702,143	26,494,683		44,988,803	14,969,215	29,394,816	80,838	†	76,697	350,044		117,193		43,141,951
1998	177,762,591	131,388,451	57,025,507	38,425,903	7,832,099	28,104,942		46,374,140	15,345,772	30,428,631	68,456	†	38,031	366,543		126,707		44,937,470
1999	185,486,561	139,990,601	60,018,425	41,989,847	7,991,885	29,990,445		45,495,960	14,736,036	30,216,665	50,043	†	37,570	384,565		71,082		56,144,358
2000	187,473,097	138,148,766	64,181,866	33,706,752	8,514,019	31,746,129		49,324,331	15,502,942	33,286,328	48,806	†	73,282	405,608		7,365		57,856,449
2001	197,581,585	146,934,040	69,313,396	32,804,602	8,398,161	36,417,881		50,647,546	14,745,811	35,269,377	35,706	†	114,261	452,265		30,126		59,215,532
2002	221,479,764	164,867,415	74,202,929	43,553,615	8,858,220	38,252,651		56,612,349	15,638,219	40,236,650	35,165	†	146,284	434,368		121,664		---
2003	244,063,660	181,046,409	81,068,373	51,287,714	8,934,395	39,755,926		63,017,251	16,059,427	46,215,394	45,134	†	140,871	416,694		139,732		---
2004	255,917,755	186,299,595	83,514,924	53,018,877	8,766,710	40,999,084		69,618,160	16,593,026	52,340,430	43,988	†	135,963	393,417		111,336		---
2005	274,406,532	201,824,615	88,960,637	60,390,884	9,403,936	43,069,157		72,581,918	16,198,694	55,781,635	0	†	130,162	393,894		77,532		---
200611	292,416,515	217,734,509	88,376,781	82,284,933	8,812,343	38,260,453		74,682,005	15,166,649	58,928,044	0	†	124,565	385,664		77,083		---
2007	264,476,447	186,541,478	85,739,748	55,351,407	8,745,269	36,705,055		77,934,969	15,160,072	62,205,548	0	†	121,211	348,029		100,109		---
2008	267,814,923	179,176,015	83,499,606	52,703,801	9,234,439	33,738,169		88,638,908	20,913,127	67,125,301	0	†	114,812	330,158		155,511		---
200912	441,026,922	328,184,009	202,302,750	72,509,730	10,373,673	42,997,855		112,842,913	33,811,773	78,242,278	0	†	114,824	362,116		311,922		---
2010	322,844,943	206,697,558	86,514,277	66,994,591	10,604,495	42,584,195		116,147,385	92,907,384	22,582,916	0	†	112,811	293,663		250,611		---
2011	343,470,902	219,349,605	83,843,255	87,338,715	12,153,689	36,013,945		124,121,297	123,638,793	0	0	†	0	260,377		222,128		---
2012	333,709,173	217,860,516	83,937,693	88,147,247	10,288,462	35,487,114		115,848,658	115,376,580	0	0	†	0	268,965		203,112		---
2013	316,137,688	205,143,020	82,258,064	79,906,073	10,023,304	32,955,579		110,994,668	110,626,036	0	0	†	0	208,918		159,714		---
2014	320,278,415	213,697,859	82,493,344	86,627,162	10,101,144	34,476,209		106,580,556	106,186,286	0	0	†	0	267,164		127,106		---
2015	323,126,175	220,927,270	84,045,879	92,301,299	10,080,900	34,499,192		102,198,905	101,800,043	0	0	†	0	276,652		122,210		---
2016	311,929,064	211,633,106	86,790,606	79,180,769	10,157,748	35,503,982		100,295,958	99,916,724	0	0	†	0	268,732		110,502		---
201711	348,373,852	250,967,752	86,179,549	118,670,847	10,036,286	36,081,070		97,406,100	97,091,109	0	0	†	0	285,802		29,189		---
2018	314,586,792	221,125,756	87,677,065	85,008,650	9,733,302	38,706,739		93,461,036	93,108,264	0	0	†	0	320,183	13	32,588	13	---
2019	336,598,961	245,591,373	87,085,005	107,465,117	9,872,654	41,168,597	13	91,007,588	90,660,894	0	0	†	0	314,667	13	32,027	13	---

---Not available.

†Not applicable.

1 On-budget support includes federal funds for education programs tied to appropriations. Excludes federal support for medical education benefits under Medicare in the U.S. Department of Health and Human Services prior to fiscal year (FY) 1990 because data before FY 1990 are not available. This program has existed since Medicare began but was not available as a separate budget item until FY 1990.

2 Losses of tax revenue attributable to provisions of the federal income tax laws that allow a special exclusion, exemption, or deduction from gross income or provide a special credit, preferential rate of tax, or a deferral of tax liability affecting individual or corporate income tax liabilities.

3 Other education includes libraries, museums, cultural activities, and miscellaneous research.

4 The William D. Ford Federal Direct Loan Program (commonly referred to as the Direct Loan Program) provides students with the same benefits they were eligible to receive under the Federal Family Education Loan (FFEL) Program, but provides loans to students through federal capital rather than through private lenders.

5 The Federal Family Education Loan (FFEL) Program, formerly known as the Guaranteed Student Loan Program, provided student loans guaranteed by the federal government and disbursed to borrowers. Since June 30, 2010, no new FFEL loans have been originated; all new loans are originated through the Direct Loan Program.

6 Student loans created from institutional matching funds (since 1993, one-third of federal capital contributions). Excludes repayments of outstanding loans.

7 Student loans created from institutional matching funds (one-ninth of federal contributions). This was a demonstration project that involved only 10 institutions and had unsubsidized interest rates. Program repealed in fiscal year 1992.

8 Formerly the State Student Incentive Grant Program. Starting in fiscal year 2000, amounts under $30.0 million have required dollar-for-dollar state matching contributions, while amounts over $30.0 million have required two-to-one state matching contributions.

9 Institutions award grants to undergraduate students, and the federal share of such grants may not exceed 75 percent of the total grant.

10 Employer contributions to student earnings are generally one-third of federal allocation.

11 The increases in postsecondary expenditures in 2006 and 2017 resulted primarily from accounting adjustments.

12 All education funds from the American Recovery and Reinvestment Act of 2009 (ARRA) are included in the FY 2009 row of this table. Most of these funds had a 2-year availability, meaning that they were available for the U.S. Department of Education to obligate during FY 2009 and FY 2010.

13 Estimated.

14 Data adjusted by the federal budget composite deflator, as reported in the U.S. Office of Management and Budget's Budget of the U.S. Government, Historical Tables, Fiscal Year 2021.

NOTE: To the extent possible, federal education funds data do not represent obligations, but instead represent appropriations or (especially for earlier years) outlays. Negative amounts occur when program receipts exceed outlays. Some data have been revised from previously published figures. Detail may not sum to totals because of rounding.

SOURCE: U.S. Department of Education, Budget Service, unpublished tabulations. U.S. Department of Education, National Center for Education Statistics, unpublished tabulations. U.S. Office of Management and Budget, Budget of the U.S. Government, Appendix, fiscal years 1967 through 2020. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2020. (This table was prepared June 2020.)