Digest of Education Statistics: 2006
Digest of Education Statistics: 2006

NCES 2007-017
July 2007


Table 362. Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2006 

[In millions 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 expenditures for education2 
Total Elementary and secondary Post-secondary Other education3  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 Partnerships8  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 $5,354.7 $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 96,842.8 71,337.2 34,401.3 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 170,671.5 124,374.5 59,274.2 29,499.7 6,532.5 29,068.1   46,297.0 11,969.0 33,791.0 33.0 103.0 202.0 199.0
2004 185,176.7 132,420.7 62,653.2 32,433.0 6,576.8 30,757.7   52,756.0 12,840.0 39,266.0 33.0 102.0 244.0 271.0
                                 
2005 202,818.2 145,989.2 68,957.7 38,587.3 6,908.5 31,535.7 11  56,829.0 12,930.0 43,284.0 0.0 101.0 246.0 268.0
200611  227,320.5 166,134.5 70,748.6 57,381.5 7,186.7 30,817.8   61,186.0 13,874.0 46,703.0 0.0 100.0 244.0 265.0
  Constant fiscal year 2006 dollars12 
1965 $32,533.9 $32,389.8 $11,802.6 $7,275.7 $2,276.3 $11,035.2   $144.1 $97.9 $46.2
1970 66,224.4 62,097.1 28,903.0 17,091.1 4,782.4 11,320.6   4,127.3 $3,817.1 104.0 206.2
1975 85,471.7 80,613.8 36,752.3 26,460.5 5,567.9 11,833.1   4,857.9 4,268.1 123.5 $69.2 397.0 $29,786.9
1980 91,656.4 80,345.4 37,333.1 25,892.1 3,607.4 13,512.7   11,311.0 10,710.1 74.0 178.9 348.0 31,026.1
                                 
1985 82,492.7 67,419.6 29,196.6 19,303.4 3,640.8 15,278.8   15,073.1 14,626.5 36.9 131.3 278.3 33,003.4
1986 81,539.9 67,385.3 28,749.5 19,026.3 4,417.9 15,191.5   14,154.6 13,729.0 34.1 122.6 268.9 34,440.5
1987 83,184.6 67,556.3 28,757.3 16,891.2 4,625.3 17,282.5   15,628.3 15,205.4 34.3 $0.9 124.6 263.0 34,159.7
1988 86,082.1 69,170.4 29,551.4 16,964.6 4,746.0 17,908.4   16,911.7 16,522.8 32.8 0.8 115.9 239.4 27,100.3
1989 91,393.2 74,096.4 30,408.7 20,370.0 4,882.0 18,435.7   17,296.7 16,790.4 31.3 0.8 110.4 $33.8 330.0 27,254.9
                                 
1990 93,348.7 76,722.6 32,672.5 20,287.6 5,027.8 18,734.7   16,626.1 16,089.3 22.3 0.7 88.0 72.5 353.3 28,296.7
1991 100,216.3 82,022.9 36,195.8 20,943.7 5,266.9 19,616.5   18,193.4 17,618.0 24.7 0.7 90.5 124.9 334.6 27,049.3
1992 102,547.3 83,274.4 38,450.3 19,808.9 5,496.2 19,519.0   19,272.8 18,680.7 23.9 0.7 99.1 133.9 334.5 27,467.6
1993 113,772.1 90,947.1 41,397.5 23,957.0 5,514.2 20,078.4   22,825.0 22,184.8 39.3 97.2 247.9 255.8 28,207.6
1994 122,089.7 89,814.6 42,508.8 21,287.1 5,900.0 20,118.7   32,275.0 $1,069.8 30,546.9 69.3 95.3 242.9 250.7 29,778.5
                                 
1995 123,062.2 92,015.9 43,187.4 22,629.3 6,062.1 20,137.2   31,046.3 6,628.9 23,786.4 67.6 81.4 237.1 244.7 31,597.0
1996 121,614.1 89,584.5 43,200.8 19,810.7 6,063.0 20,509.9   32,029.7 10,494.6 20,985.5 39.1 39.4 231.8 239.2 33,077.5
1997 127,217.7 90,838.8 43,710.5 19,662.3 6,186.1 21,279.8   36,378.9 12,120.6 23,609.1 64.9 61.6 227.4 295.3 34,650.4
1998 131,510.2 93,816.0 45,726.6 19,272.7 6,280.3 22,536.3   37,694.2 12,686.3 24,399.6 54.9 30.5 237.0 285.9 36,033.7
1999 136,291.4 99,575.7 47,992.7 21,211.1 6,390.6 23,981.3   36,715.7 11,960.3 24,162.2 40.0 30.0 235.4 287.7 44,894.9
                                 
                               
2000 140,031.0 100,675.0 51,296.5 17,581.2 6,424.6 25,372.7   39,356.0 12,120.5 26,603.7 39.0 58.6 233.9 300.3 46,241.0
2001 149,579.8 108,573.4 55,553.7 17,100.3 6,731.0 29,188.4   41,006.4 12,174.2 28,267.9 28.6 91.6 210.6 233.5 47,460.4
2002 168,585.5 122,714.9 59,276.9 25,803.6 7,076.4 30,558.1   45,870.6 13,134.3 32,143.0 28.1 116.9 215.7 232.6
2003 186,967.7 136,250.1 64,933.9 32,316.4 7,156.2 31,843.6   50,717.6 13,111.8 37,017.5 36.2 112.8 221.3 218.0
2004 197,555.5 141,272.9 66,841.5 34,601.1 7,016.5 32,813.8   56,282.7 13,698.3 41,890.9 35.2 108.8 260.3 289.1
                                 
2005 209,396.5 150,724.3 71,194.3 39,838.8 7,132.6 32,558.5 11  58,672.2 13,349.4 44,687.9 0.0 104.3 254.0 276.7
200611  227,320.5 166,134.5 70,748.6 57,381.5 7,186.7 30,817.8   61,186.0 13,874.0 46,703.0 0.0 100.0 244.0 265.0
—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 William D. Ford Direct Program (commonly referrred to as the 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 one-third of federal capital contributions). Excludes repayments of outstanding loans.
7 Student loans created from institutional matching funds (one-ninth of the federal contribution). 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 Estimated.
12 Data adjusted by the federal funds composite deflator reported in the U.S. Office of Management and Budget, Budget of the U.S. Government, Historical Tables, Fiscal Year 2007.
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 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 2007. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2006. (This table was prepared November 2006.)