Table 401.10.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2013

[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	Postsecondary	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 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	210,536.0	145,698.0	70,735.9	37,465.3	7,214.9	30,281.9		64,838.0	13,022.0	51,320.0	0.0	†	100.0	205.0	191.0	—
2008	220,336.9	144,338.9	71,272.6	36,386.3	7,882.2	28,797.8		75,998.0	18,213.0	57,296.0	0.0	†	98.0	201.0	190.0	—
200911	368,349.6	271,297.6	172,660.8	53,085.4	8,853.7	36,697.7		97,052.0	29,738.0	66,778.0	0.0	†	98.0	201.0	237.0	—
2010	288,009.7	183,199.7	86,681.8	50,197.8	9,326.7	36,993.3		104,810.0	84,703.0	19,618.0	0.0	†	98.0	201.0	190.0	—
2011	292,962.0	183,655.7	76,118.9	64,400.2	11,133.7	32,002.9	12	109,306.3	108,926.3	0.0	0.0	†	0.0	195.0	185.0	—
2012	296,199.5	190,468.5	78,087.1	70,054.2	9,395.3	32,931.8	12	105,731.0	105,351.0	0.0	0.0	†	0.0	195.0	185.0	—
201312	—	—	80,444.4	62,448.9	9,659.5	—		106,932.7	106,434.0	0.0	0.0	†	0.0	188.2	310.5	—
	Constant fiscal year 2013 dollars13
1965	$36,902.7	$36,739.3	$13,387.5	$8,252.8	$2,582.0	$12,517.1		$163.4	†	†	$111.0	†	†	†	$52.4	—
1970	75,224.9	70,536.7	32,831.2	19,414.0	5,432.3	12,859.2		4,688.2	†	$4,335.9	118.1	†	†	†	234.2	—
1975	97,904.4	92,339.9	42,098.3	30,309.4	6,377.8	13,554.4		5,564.5	†	4,889.0	141.4	†	$79.3	†	454.8	$34,119.8
1980	106,439.9	93,304.5	43,354.7	30,068.3	4,189.3	15,692.2		13,135.4	†	12,437.5	86.0	†	207.7	†	404.1	36,030.4
1985	95,632.1	78,158.2	33,847.0	22,378.1	4,220.7	17,712.4		17,473.9	†	16,956.2	42.8	†	152.2	†	322.6	38,260.1
1986	94,313.1	77,941.2	33,253.1	22,006.8	5,109.9	17,571.3		16,371.9	†	15,879.7	39.4	†	141.8	†	311.1	39,835.6
1987	96,224.4	78,146.3	33,265.2	19,539.1	5,350.3	19,991.7		18,078.1	†	17,589.0	39.6	$1.05	144.2	†	304.3	39,514.5
1988	99,255.9	79,756.0	34,073.9	19,560.8	5,472.4	20,649.0		19,499.8	†	19,051.4	37.9	0.9	133.6	†	276.0	31,247.6
1989	105,242.2	85,324.4	35,016.6	23,456.7	5,621.8	21,229.3		19,917.8	†	19,334.7	36.0	1.0	127.1	$38.9	380.0	31,384.9
1990	107,766.3	88,572.3	37,718.8	23,421.0	5,804.3	21,628.3		19,194.0	†	18,574.3	25.8	0.9	101.5	83.7	407.8	32,667.1
1991	115,387.8	94,440.2	41,675.4	24,114.3	6,064.3	22,586.2		20,947.7	†	20,285.1	28.4	0.8	104.2	143.8	385.3	31,144.2
1992	117,728.2	95,602.3	44,142.5	22,741.4	6,309.9	22,408.6		22,125.9	†	21,446.2	27.4	0.9	113.8	153.7	384.0	31,533.9
1993	130,096.1	103,996.2	47,337.2	27,394.3	6,305.4	22,959.2		26,099.9	†	25,367.8	44.9	†	111.2	283.4	292.5	32,254.8
1994	139,846.4	102,877.3	48,691.3	24,383.1	6,758.1	23,044.7		36,969.1	$1,225.4	34,989.7	79.4	†	109.2	278.3	287.2	34,109.4
1995	140,314.0	104,915.5	49,241.8	25,801.6	6,911.9	22,960.2		35,398.6	7,558.2	27,120.9	77.1	†	92.8	270.4	279.0	36,026.5
1996	138,804.3	102,243.5	49,298.2	22,613.3	6,920.7	23,411.4		36,560.8	11,979.3	23,954.2	44.6	†	45.0	264.6	273.1	37,756.8
1997	145,096.2	103,604.8	49,853.4	22,425.5	7,055.5	24,270.4		41,491.5	13,823.9	26,927.0	74.1	†	70.3	259.4	336.8	39,520.0
1998	150,147.6	107,111.4	52,206.9	22,004.0	7,170.3	25,730.1		43,036.2	14,484.2	27,857.5	62.7	†	34.8	270.6	326.4	41,140.3
1999	155,963.2	113,948.1	54,919.8	24,272.7	7,313.0	27,442.7		42,015.1	13,686.7	27,649.7	45.8	†	34.4	269.4	329.2	51,374.8
2000	160,379.7	115,304.7	58,750.7	20,136.0	7,358.2	29,059.7		45,075.0	13,881.8	30,469.6	44.7	†	67.1	267.9	344.0	52,960.6
2001	170,740.1	123,932.7	63,412.6	19,519.3	7,683.2	33,317.6		46,807.4	13,896.4	32,266.8	32.7	†	104.5	240.4	266.6	54,174.4
2002	192,790.6	140,334.1	67,787.7	29,508.4	8,092.4	34,945.5		52,456.5	15,020.1	36,758.0	32.1	†	133.6	246.7	266.0	—
2003	213,379.3	155,497.2	74,106.6	36,881.5	8,167.2	36,341.9		57,882.1	14,964.1	42,246.7	41.3	†	128.8	252.5	248.8	—
2004	225,445.4	161,217.0	76,277.8	39,485.9	8,007.0	37,446.3		64,228.4	15,632.2	47,804.8	40.2	†	124.2	297.1	329.9	—
2005	238,858.0	172,002.6	81,124.0	45,395.3	8,127.4	37,355.8		66,855.4	15,211.3	50,920.7	0.0	†	118.8	289.4	315.3	—
2006	258,099.4	189,323.7	80,675.9	65,676.8	8,044.5	34,926.5		68,775.8	14,415.1	53,793.2	0.0	†	113.7	233.1	220.6	—
2007	233,220.5	161,396.4	78,357.4	41,502.0	7,992.3	33,544.7		71,824.1	14,425.1	56,849.6	0.0	†	110.8	227.1	211.6	—
2008	235,835.5	154,491.8	76,285.9	38,945.7	8,436.7	30,823.5		81,343.8	19,494.1	61,326.2	0.0	†	104.9	215.1	203.4	—
200911	393,471.0	289,800.1	184,436.2	56,705.8	9,457.5	39,200.5		103,670.9	31,766.1	71,332.3	0.0	†	104.7	214.7	253.2	—
2010	304,064.0	193,411.6	91,513.6	52,996.0	9,846.6	39,055.4		110,652.3	89,424.5	20,711.6	0.0	†	103.5	212.2	200.6	—
2011	303,326.5	190,153.2	78,811.8	66,678.6	11,527.6	33,135.1	12	113,173.4	112,779.9	0.0	0.0	†	0.0	201.9	191.5	—
2012	301,018.2	193,567.1	79,357.5	71,193.9	9,548.1	33,467.6	12	107,451.1	107,064.9	0.0	0.0	†	0.0	198.2	188.0	—
201312	—	—	80,444.4	62,448.9	9,659.5	—		106,932.7	106,434.0	0.0	0.0	†	0.0	188.2	310.5	—

—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. Benefits excluded because data before fiscal year (FY) 1990 are not available. This program existed since Medicare began, but it was not available as a separate budget item until FY 1990. Excluded amounts range from $4,440,000,000 in FY 1990 to an estimated $10,000,000,000 in FY 2013.

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. After 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 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 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 Department of Education to obligate during FY 2009 and FY 2010.

12 Estimated.

13 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 2014.

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. The increase in postsecondary expenditures in 2006 resulted primarily from an accounting adjustment.

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 2014. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2012. (This table was prepared May 2014.)