Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 to 2004

Digest of Education Statistics: 2004

NCES 2006-005
October 2005

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Table 364.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 to 2004
[In millions of dollars]

________________________________________________________________________________________________________________________________________________________________________________
          |      Total |                    On-budget support\1\                  |          Off-budget support and nonfederal funds generated by federal legislation |
          |  on-budget |__________________________________________________________|___________________________________________________________________________________|Estimated
          |   support, |          |           |         |            |            |         |    Off- |                           Nonfederal funds                    | federal
Fiscal    | off-budget |          |           |         |            |            |         |  budget |_______________________________________________________________|     tax
year      |support, and|    Total |Elementary |   Post- |      Other |   Research |   Total | support |          |Perkins |   Income |Leveraging |Supplemental| Work- |expendi-
          | nonfederal |          |       and |secondary|education\3\|         at |         |_________|  Federal |Loans\6\|Contingent|Educational|Educational | Study |   tures
          |      funds |          | secondary |         |            |educational |         | Federal |   Family |        | Loans\7\ |Assistance |Opportunity |Aid\10\|     for
          |  generated |          |           |         |            |institutions|         |  Direct |Education |        |          |  Partner- |  Grants\9\ |       |  educa-
          | by federal |          |           |         |            |            |         | Student |     Loan |        |          |  ships\8\ |            |       | tion\2\
          |legislation |          |           |         |            |            |         |Loans\4\ |Program\5\|        |          |           |            |       |
__________|____________|__________|___________|_________|____________|____________|_________|_________|__________|________|__________|___________|____________|_______|_________
1         |          2 |        3 |         4 |       5 |          6 |          7 |       8 |       9 |       10 |     11 |       12 |        13 |         14 |    15 |      16
__________|____________|__________|___________|_________|____________|____________|_________|_________|__________|________|__________|___________|____________|_______|_________
          |                                                                                           Current dollars                                                 |
          |___________________________________________________________________________________________________________________________________________________________|_________
1965 .....|    $5,354.7|  $5,331.0|   $1,942.6| $1,197.5|      $374.7|    $1,816.3|    $23.7|       † |        † |   $16.1|        † |         † |          † |   $7.6|     ---
1970 .....|    13,359.1|  12,526.5|    5,830.4|  3,447.7|       964.7|     2,283.6|    832.6|       † |    $770.0|    21.0|        † |         † |          † |   41.6|     ---
1975 .....|    24,691.5|  23,288.1|   10,617.2|  7,644.0|     1,608.5|     3,418.4|  1,403.4|       † |   1,233.0|    35.7|        † |      $20.0|          † |  114.7| $8,605.0
1980 .....|    39,349.5|  34,493.5|   16,027.7| 11,115.9|     1,548.7|     5,801.2|  4,856.0|       † |   4,598.0|    31.8|        † |       76.8|          † |  149.4| 13,320.0
          |            |          |           |         |            |            |         |         |          |        |          |           |            |       |
1985 .....|    47,753.4|  39,027.9|   16,901.3| 11,174.4|     2,107.6|     8,844.6|  8,725.5|       † |   8,467.0|    21.4|        † |       76.0|          † |  161.1| 19,105.0
1986 .....|    48,357.3|  39,962.9|   17,049.9| 11,283.6|     2,620.0|     9,009.4|  8,394.4|       † |   8,142.0|    20.2|        † |       72.7|          † |  159.5| 20,425.0
1987 .....|    50,724.6|  41,194.7|   17,535.7| 10,300.0|     2,820.4|    10,538.6|  9,529.8|       † |   9,272.0|    20.9|      $0.6|       76.0|          † |  160.4| 20,830.0
1988 .....|    54,078.7|  43,454.4|   18,564.9| 10,657.5|     2,981.6|    11,250.5| 10,624.3|       † |  10,380.0|    20.6|       0.5|       72.8|          † |  150.4| 17,025.0
1989 .....|    59,537.4|  48,269.6|   19,809.5| 13,269.9|     3,180.3|    12,009.8| 11,267.8|       † |  10,938.0|    20.4|       0.5|       71.9|       $22.0|  215.0| 17,755.0
          |            |          |           |         |            |            |         |         |          |        |          |           |            |       |
1990 .....|    62,811.5|  51,624.3|   21,984.4| 13,650.9|     3,383.0|    12,606.0| 11,187.2|       † |  10,826.0|    15.0|       0.5|       59.2|        48.8|  237.7| 19,040.0
1991 .....|    70,375.6|  57,599.5|   25,418.0| 14,707.4|     3,698.6|    13,775.4| 12,776.1|       † |  12,372.0|    17.3|       0.5|       63.5|        87.7|  235.0| 18,995.0
1992 .....|    74,481.1|  60,483.1|   27,926.9| 14,387.4|     3,992.0|    14,176.9| 13,998.0|       † |  13,568.0|    17.3|       0.5|       72.0|        97.2|  242.9| 19,950.0
1993 .....|    84,741.5|  67,740.6|   30,834.3| 17,844.0|     4,107.2|    14,955.1| 17,000.8|       † |  16,524.0|    29.3|        † |       72.4|       184.6|  190.5| 21,010.0
1994 .....|    92,781.5|  68,254.2|   32,304.4| 16,177.1|     4,483.7|    15,289.1| 24,527.3|    813.0|  23,214.0|    52.7|        † |       72.4|       184.6|  190.5| 22,630.0
          |            |          |           |         |            |            |         |         |          |        |          |           |            |       |
1995 .....|    95,810.8|  71,639.5|   33,623.8| 17,618.1|     4,719.7|    15,677.9| 24,171.2|  5,161.0|  18,519.0|    52.7|        † |       63.4|       184.6|  190.5| 24,600.0
1996 .....|    96,833.0|  71,327.4|   34,391.5| 15,775.5|     4,828.0|    16,332.3| 25,505.6|  8,357.0|  16,711.0|    31.1|        † |       31.4|       184.6|  190.5| 26,340.0
1997 .....|   103,259.8|  73,731.8|   35,478.9| 15,959.4|     5,021.2|    17,272.4| 29,528.0|  9,838.0|  19,163.0|    52.7|        † |       50.0|       184.6|  239.7| 28,125.0
1998 .....|   107,810.5|  76,909.2|   37,486.2| 15,799.6|     5,148.5|    18,475.0| 30,901.3| 10,400.1|  20,002.5|    45.0|        † |       25.0|       194.3|  234.4| 29,540.0
1999 .....|   113,417.2|  82,863.6|   39,937.9| 17,651.2|     5,318.0|    19,956.5| 30,553.6|  9,953.0|  20,107.0|    33.3|        † |       25.0|       195.9|  239.4| 37,360.0
          |            |          |           |         |            |            |         |         |          |        |          |           |            |       |
2000 .....|   119,541.6|  85,944.2|   43,790.8| 15,008.7|     5,484.6|    21,660.1| 33,597.4| 10,347.0|  22,711.0|    33.3|        † |       50.0|       199.7|  256.4| 39,475.0
2001 .....|   130,668.5|  94,846.5|   48,530.1| 14,938.3|     5,880.0|    25,498.1| 35,822.0| 10,635.0|  24,694.0|    25.0|        † |       80.0|       184.0|  204.0| 41,460.0
2002 .....|   150,034.5| 109,211.5|   52,754.1| 22,964.2|     6,297.7|    27,195.5| 40,823.0| 11,689.0|  28,606.0|    25.0|        † |      104.0|       192.0|  207.0|     ---
2003 .....|   171,553.6| 125,256.6|   59,274.1| 29,498.3|     6,532.5|    29,951.7| 46,297.0| 11,969.0|  33,791.0|    33.0|        † |      103.0|       202.0|  199.0|     ---
2004\11\ .|   184,701.9| 131,967.4|   66,245.2| 28,717.7|     6,841.8|    30,162.7| 52,734.0| 13,219.0|  38,978.0|    33.0|        † |      103.0|       204.0|  197.0|     ---
          |============|==========|===========|=========|============|============|=========|=========|==========|========|==========|===========|============|=======|=========
          |                                                                          Constant fiscal year 2004 dollars\12\                                            |
          |___________________________________________________________________________________________________________________________________________________________|_________
1965 .....|   $30,050.9| $29,917.8|  $10,901.8| $6,720.5|    $2,102.6|   $10,193.0|   $133.1|       † |        † |   $90.4|        † |         † |          † |  $42.7|     ---
1970 .....|    61,170.2|  57,357.9|   26,697.2| 15,786.7|     4,417.4|    10,456.6|  3,812.3|       † |  $3,525.8|    96.0|        † |         † |          † |  190.5|     ---
1975 .....|    78,948.5|  74,461.4|   33,947.4| 24,441.0|     5,142.9|    10,930.0|  4,487.1|       † |   3,942.4|   114.0|        † |      $63.9|          † |  366.7|$27,513.6
1980 .....|    84,661.2|  74,213.5|   34,483.9| 23,916.1|     3,332.1|    12,481.4| 10,447.7|       † |   9,892.7|    68.4|        † |      165.2|          † |  321.4| 28,658.3
          |            |          |           |         |            |            |         |         |          |        |          |           |            |       |
1985 .....|    76,196.9|  62,274.2|   26,968.4| 17,830.2|     3,362.9|    14,112.7| 13,922.7|       † |  13,510.2|    34.1|        † |      121.3|          † |  257.1| 30,484.6
1986 .....|    75,316.8|  62,242.5|   26,555.4| 17,574.3|     4,080.7|    14,032.1| 13,074.3|       † |  12,681.2|    31.5|        † |      113.2|          † |  248.4| 31,812.1
1987 .....|    76,836.0|  62,400.5|   26,562.6| 15,602.1|     4,272.3|    15,963.6| 14,435.5|       † |  14,044.9|    31.6|      $0.8|      115.1|          † |  243.0| 31,552.7
1988 .....|    79,512.4|  63,891.4|   27,296.1| 15,669.9|     4,383.8|    16,541.7| 15,621.0|       † |  15,261.8|    30.3|       0.7|      107.0|          † |  221.1| 25,032.0
1989 .....|    84,418.1|  68,441.5|   28,087.9| 18,815.4|     4,509.4|    17,028.7| 15,976.7|       † |  15,509.0|    28.9|       0.8|      101.9|       $31.2|  304.8| 25,174.8
          |            |          |           |         |            |            |         |         |          |        |          |           |            |       |
1990 .....|    86,224.4|  70,867.2|   30,179.0| 18,739.3|     4,644.0|    17,304.9| 15,357.2|       † |  14,861.4|    20.6|       0.7|       81.2|        67.0|  326.3| 26,137.1
1991 .....|    92,567.9|  75,763.0|   33,433.4| 19,345.3|     4,864.9|    18,119.4| 16,804.9|       † |  16,273.4|    22.8|       0.7|       83.6|       115.4|  309.1| 24,984.9
1992 .....|    94,721.0|  76,919.0|   35,515.9| 18,297.1|     5,076.7|    18,029.3| 17,801.9|       † |  17,255.0|    22.0|       0.7|       91.6|       123.7|  308.9| 25,371.3
1993 .....|   105,089.1|  84,006.1|   38,238.1| 22,128.6|     5,093.4|    18,546.0| 21,083.0|       † |  20,491.7|    36.3|        † |       89.8|       229.0|  236.3| 26,054.8
1994 .....|   112,771.9|  82,960.1|   39,264.6| 19,662.5|     5,449.8|    18,583.2| 29,811.8|   $988.2|  28,215.6|    64.0|        † |       88.0|       224.4|  231.6| 27,505.8
          |            |          |           |         |            |            |         |         |          |        |          |           |            |       |
1995 .....|   113,670.2|  84,993.4|   39,891.4| 20,902.2|     5,599.4|    18,600.3| 28,676.8|  6,123.0|  21,971.0|    62.5|        † |       75.2|       219.0|  226.1| 29,185.5
1996 .....|   112,321.3|  82,736.1|   39,892.4| 18,298.8|     5,600.3|    18,944.6| 29,585.2|  9,693.7|  19,383.9|    36.1|        † |       36.4|       214.1|  221.0| 30,553.0
1997 .....|   117,508.6|  83,906.0|   40,374.6| 18,161.7|     5,714.0|    19,655.7| 33,602.5| 11,195.5|  21,807.3|    60.0|        † |       56.9|       210.1|  272.8| 32,005.9
1998 .....|   121,473.5|  86,656.0|   42,236.8| 17,801.9|     5,801.0|    20,816.4| 34,817.5| 11,718.1|  22,537.4|    50.7|        † |       28.2|       218.9|  264.1| 33,283.6
1999 .....|   125,889.8|  91,976.2|   44,329.9| 19,592.3|     5,902.8|    22,151.1| 33,913.6| 11,047.5|  22,318.2|    37.0|        † |       27.7|       217.4|  265.7| 41,468.5
          |            |          |           |         |            |            |         |         |          |        |          |           |            |       |
2000 .....|   129,344.0|  92,991.6|   47,381.6| 16,239.4|     5,934.3|    23,436.3| 36,352.4| 11,195.5|  24,573.3|    36.0|        † |       54.1|       216.1|  277.4| 42,712.0
2001 .....|   138,150.6| 100,277.4|   51,308.9| 15,793.6|     6,216.7|    26,958.2| 37,873.2| 11,244.0|  26,108.0|    26.4|        † |       84.6|       194.5|  215.7| 43,834.0
2002 .....|   155,973.6| 113,534.6|   54,842.4| 23,873.2|     6,547.0|    28,272.0| 42,439.0| 12,151.7|  29,738.4|    26.0|        † |      108.1|       199.6|  215.2|     ---
2003 .....|   174,718.5| 127,567.4|   60,367.7| 30,042.5|     6,653.0|    30,504.3| 47,151.1| 12,189.8|  34,414.4|    33.6|        † |      104.9|       205.7|  202.7|     ---
2004\11\ .|   184,701.4| 131,967.4|   66,245.2| 28,717.7|     6,841.8|    30,162.7| 52,734.0| 13,219.0|  38,978.0|    33.0|        † |      103.0|       204.0|  197.0|     ---
__________|____________|__________|___________|_________|____________|____________|_________|_________|__________|________|__________|___________|____________|_______|_________

---Not available.
†Not applicable.
\1\On-budget support includes federal funds for education programs tied to appropriations.
\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 Federal Direct Student Loan (FDSL) program, renamed the William D. Ford Direct Loan program, provides students with the same benefits they are currently 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\Formerly the Guaranteed Student Loan program. New student loans guaranteed by the federal government and disbursed to borrowers.
\6\Student loans created from institutional matching funds (since 1993 1/3 of federal capital contributions). Excludes repayments of outstanding loans.
\7\Student loans created from institutional matching funds (1/9 of the federal contribution). This was a demonstration project that involved only 10 institutions and had unsubsidized interest rates. Program repealed in FY 1992.
\8\Formerly the State Student Incentive Grant program. Provides dollar-for-dollar required state matching contributions. Starting in fiscal year 2000, under $30.0 million was dollar-for-dollar required state matching contributions, and over $30.0 million, the state matching is two-to-one.
\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 is generally 1/3 of federal allocation.
\11\Estimated.
\12\Data adjusted by the federal funds composite deflator prepared by the U.S. Office of Management and Budget, Budget of the U.S. Government, Historical Tables, Fiscal Year 2005.

NOTE: To the extent possible, federal education funds data represent outlays rather than obligations. 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 data; National Center for Education Statistics, compiled from data appearing in U.S. Office of Management and Budget, Budget of the U.S. Government, Appendix, fiscal years 1967 to 2005; National Science Foundation, Federal Funds for Research and Development, fiscal years 1965 through 2004; and unpublished data obtained from various federal agencies. (This table was prepared July 2004.)

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