Table 373.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2009

[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 expendi- tures for education2
		Total	Elemen- tary 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	$5,354.7	$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	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	203,036.0	146,207.0	68,957.7	38,587.3	6,908.5	31,753.5		56,829.0	12,930.0	43,284.0	0.0	†	101.0	246.0	268.0	—
2006	226,978.7	166,495.7	70,948.2	57,757.7	7,074.5	30,715.2		60,483.0	12,677.0	47,307.0	0.0	†	100.0	205.0	194.0	—
2007	211,915.7	147,077.7	70,604.2	37,465.3	7,214.9	31,793.3	11	64,838.0	13,022.0	51,320.0	0.0	†	100.0	205.0	191.0	—
2008	223,273.5	147,275.5	71,626.7	36,460.9	7,882.2	31,305.7	11	75,998.0	18,213.0	57,296.0	0.0	†	98.0	201.0	190.0	—
200911	—	—	82,896.1	37,221.1	8,581.7	—		86,352.0	21,836.0	63,980.0	0.0	†	98.0	201.0	237.0	—
	Constant fiscal year 2009 dollars12
1965	$35,508.4	$35,351.2	$12,881.7	$7,941.0	$2,484.4	$12,044.1		$157.2	†	†	$106.8	†	†	†	$50.4	—
1970	72,279.2	67,774.6	31,545.6	18,653.7	5,219.6	12,355.6		4,504.6	†	$4,166.1	113.5	†	†	†	225.1	—
1975	93,286.2	87,984.2	40,112.5	28,879.7	6,076.9	12,915.0		5,302.0	†	4,658.4	134.8	†	$75.6	†	433.3	$32,510.3
1980	100,036.4	87,691.3	40,746.5	28,259.4	3,937.3	14,748.1		12,345.1	†	11,689.3	80.8	†	195.2	†	379.8	33,862.8
1985	90,034.9	73,583.7	31,866.0	21,068.3	3,973.7	16,675.7		16,451.2	†	15,963.8	40.3	†	143.3	†	303.7	36,020.9
1986	88,995.0	73,546.2	31,378.1	20,765.9	4,821.8	16,580.5		15,448.7	†	14,984.2	37.2	†	133.8	†	293.5	37,589.4
1987	90,790.1	73,733.0	31,386.5	18,435.6	5,048.1	18,862.7		17,057.1	†	16,595.6	37.4	$1.0	136.0	†	287.1	37,282.9
1988	93,952.5	75,494.6	32,253.3	18,515.6	5,180.0	19,545.8		18,457.9	†	18,033.5	35.9	0.8	126.5	†	261.3	29,578.0
1989	99,749.2	80,871.0	33,188.9	22,232.4	5,328.3	20,121.3		18,878.2	†	18,325.6	34.2	0.9	120.5	$36.9	360.2	29,746.8
1990	101,883.5	83,737.3	35,659.7	22,142.5	5,487.4	20,447.6		18,146.2	†	17,560.3	24.4	0.8	96.0	79.2	385.6	30,883.8
1991	109,379.0	89,522.2	39,505.2	22,858.5	5,748.5	21,410.0		19,856.8	†	19,228.8	27.0	0.8	98.7	136.3	365.2	29,522.4
1992	111,923.1	90,888.1	41,965.8	21,620.0	5,998.7	21,303.6		21,034.9	†	20,388.7	26.0	0.8	108.2	146.1	365.0	29,978.9
1993	124,174.2	99,262.3	45,182.4	26,147.4	6,018.4	21,914.1		24,911.8	†	24,213.1	42.9	†	106.1	270.5	279.2	30,786.6
1994	133,252.2	98,026.3	46,395.3	23,233.4	6,439.5	21,958.1		35,225.9	$1,167.6	33,339.8	75.6	†	104.0	265.2	273.7	32,501.1
1995	134,313.6	100,428.9	47,136.0	24,698.2	6,616.3	21,978.3		33,884.8	7,235.0	25,961.1	73.8	†	88.9	258.8	267.1	34,485.9
1996	132,719.7	97,761.6	47,137.2	21,622.0	6,617.3	22,385.1		34,958.1	11,454.1	22,904.2	42.6	†	43.0	253.0	261.1	36,101.7
1997	138,849.1	99,144.1	47,707.0	21,460.0	6,751.7	23,225.4		39,705.0	13,228.7	25,767.7	70.9	†	67.2	248.2	322.3	37,818.5
1998	143,534.1	102,393.5	49,907.4	21,034.8	6,854.5	24,596.8		41,140.6	13,846.2	26,630.4	59.9	†	33.3	258.7	312.1	39,328.2
1999	148,752.4	108,679.8	52,380.6	23,150.4	6,974.9	26,173.9		40,072.6	13,053.9	26,371.4	43.7	†	32.8	256.9	314.0	48,999.5
2000	152,833.9	109,879.7	55,986.5	19,188.6	7,012.0	27,692.5		42,954.3	13,228.6	29,036.0	42.6	†	63.9	255.3	327.8	50,468.8
2001	163,239.8	118,488.6	60,627.0	18,661.9	7,345.7	31,854.0		44,751.2	13,286.0	30,849.4	31.2	†	99.9	229.9	254.9	51,794.6
2002	183,999.1	133,934.7	64,696.5	28,162.8	7,723.4	33,352.0		50,064.5	14,335.1	35,081.8	30.7	†	127.5	235.5	253.9	—
2003	203,871.3	148,568.4	70,804.5	35,238.1	7,803.2	34,722.5		55,302.9	14,297.3	40,364.2	39.4	†	123.0	241.3	237.7	—
2004	214,952.3	153,713.3	72,727.6	37,648.0	7,634.3	35,703.4		61,238.9	14,904.6	45,579.8	38.3	†	118.4	283.2	314.6	—
2005	227,364.0	163,725.7	77,220.3	43,210.9	7,736.3	35,558.2		63,638.3	14,479.3	48,470.3	0.0	†	113.1	275.5	300.1	—
2006	245,738.2	180,256.3	76,812.0	62,531.3	7,659.2	33,253.8		65,481.8	13,724.7	51,216.9	0.0	†	108.3	221.9	210.0	—
2007	224,264.7	155,648.4	74,718.6	39,648.5	7,635.3	33,646.0	11	68,616.3	13,780.8	54,310.6	0.0	†	105.8	216.9	202.1	—
2008	226,839.8	149,627.9	72,770.8	37,043.2	8,008.1	31,805.8	11	77,211.9	18,503.9	58,211.2	0.0	†	99.6	204.2	193.0	—
200911	—	—	82,896.1	37,221.1	8,581.7	—		86,352.0	21,836.0	63,980.0	0.0	†	98.0	201.0	237.0	—

—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 referred 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. Includes 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 2010.

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. Changes in postsecondary expenditures between 2005 and 2009 resulted primarily from changes in accounting procedures.

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 2010. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2008. (This table was prepared October 2009.)