Table 401.10.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2015

[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	13,365,315	12,526,499	5,830,442	3,447,697	964,719	2,283,641		838,816	†	$770,000	20,976	†	†	†		47,840		—
1975	24,451,787	23,288,120	10,617,195	7,644,037	1,608,478	3,418,410		1,163,667	†	1,233,000	35,667	†	$20,000	†		-125,000		$8,605,000
1980	39,310,241	34,493,502	16,027,686	11,115,882	1,548,730	5,801,204		4,816,739	†	4,598,000	31,778	†	76,800	†		110,161		13,320,000
1985	47,655,763	39,027,876	16,901,334	11,174,379	2,107,588	8,844,575		8,627,887	†	8,467,000	21,387	†	76,000	†		63,500		19,105,000
1986	48,260,015	39,962,901	17,049,940	11,283,589	2,620,021	9,009,351		8,297,114	†	8,142,000	20,203	†	72,700	†		62,211		20,425,000
1987	50,606,736	41,194,718	17,535,707	10,299,998	2,820,407	10,538,606		9,412,018	†	9,272,000	20,889	$556	76,000	†		42,573		20,830,000
1988	53,965,521	43,454,424	18,564,859	10,657,530	2,981,571	11,250,464		10,511,097	†	10,380,000	20,637	479	72,800	†		37,181		17,025,000
1989	59,418,905	48,269,575	19,809,528	13,269,888	3,180,334	12,009,825		11,149,330	†	10,938,000	20,390	549	71,900	$65,140		53,351		17,755,000
1990	62,778,792	51,624,342	21,984,361	13,650,915	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	70,349,116	57,599,477	25,418,031	14,707,407	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	74,481,656	60,483,092	27,926,887	14,387,387	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	84,692,869	67,740,617	30,834,326	17,844,015	4,107,193	14,955,083		16,952,252	†	16,524,000	29,255	†	72,429	172,023		154,545		21,010,000
1994	92,718,577	68,254,205	32,304,356	16,177,051	4,483,704	15,289,094		24,464,372	$813,000	23,214,000	52,667	†	72,429	172,000		140,276		22,630,000
1995	95,763,287	71,639,520	33,623,809	17,618,137	4,719,655	15,677,919		24,123,767	5,161,000	18,519,000	52,667	†	63,400	181,000		146,700		24,600,000
1996	96,795,962	71,327,362	34,391,501	15,775,508	4,828,038	16,332,315		25,468,600	8,357,000	16,711,000	31,100	†	31,400	179,000		159,100		26,340,000
1997	103,140,145	73,731,845	35,478,905	15,959,425	5,021,163	17,272,352		29,408,300	9,838,000	19,163,000	52,700	†	50,000	228,200		76,400		28,125,000
1998	107,706,075	76,909,233	37,486,166	15,799,570	5,148,492	18,475,005		30,796,842	10,400,100	20,002,500	45,000	†	25,000	240,950		83,292		29,540,000
1999	113,285,097	82,863,597	39,937,911	17,651,199	5,318,020	19,956,467		30,421,500	9,953,000	20,107,000	33,300	†	25,000	255,900		47,300		37,360,000
2000	119,367,271	85,944,203	43,790,783	15,008,715	5,484,571	21,660,134		33,423,068	10,347,000	22,711,000	33,300	†	50,000	276,743		5,025		39,475,000
2001	130,618,224	94,846,476	48,530,061	14,938,278	5,880,007	25,498,130		35,771,748	10,635,000	24,694,000	25,000	†	80,000	316,655		21,093		41,460,000
2002	150,030,786	109,211,479	52,754,118	22,964,176	6,297,697	27,195,488		40,819,307	11,689,000	28,606,000	25,000	†	104,000	308,811		86,496		—
2003	170,677,327	124,374,489	59,274,219	29,499,694	6,532,502	29,068,074		46,302,838	11,969,000	33,791,000	33,000	†	103,000	304,671		102,167		—
2004	185,040,371	132,420,703	62,653,231	32,432,974	6,576,821	30,757,677		52,619,668	12,840,000	39,266,000	33,000	†	102,000	295,143		83,525		—
2005	204,558,951	147,878,146	68,957,711	38,587,287	6,913,451	33,419,698		56,680,805	12,930,000	43,284,000	0	†	101,000	305,644		60,161		—
200611	226,951,151	166,495,661	70,948,229	57,757,738	7,074,484	30,715,210		60,455,490	12,677,000	47,307,000	0	†	100,000	309,608		61,882		—
2007	210,509,705	145,697,988	70,735,875	37,465,287	7,214,906	30,281,920		64,811,717	13,022,000	51,320,000	0	†	100,000	287,126		82,591		—
2008	220,360,440	144,338,889	71,272,580	36,386,271	7,882,220	28,797,817		76,021,551	18,213,000	57,296,000	0	†	98,000	281,812		132,739		—
200912	368,486,844	271,297,568	172,660,784	53,085,401	8,853,694	36,697,689		97,189,276	29,738,000	66,778,000	0	†	98,000	309,058		266,218		—
2010	288,081,805	183,189,989	86,681,783	50,188,459	9,326,441	36,993,306		104,891,816	84,703,000	19,618,000	0	†	98,000	255,108		217,708		—
2011	293,297,670	183,942,414	76,406,315	64,422,753	11,096,234	32,017,112		109,355,256	108,926,300	0	0	†	0	231,480		197,476		—
2012	295,441,149	190,400,108	78,529,067	70,304,347	9,390,511	32,176,184		105,041,041	104,613,008	0	0	†	0	243,871		184,162		—
2013	284,367,652	182,297,588	78,965,899	63,353,225	9,638,631	30,339,833		102,070,064	101,731,079	0	0	†	0	192,116		146,869		—
2014	291,094,418	190,498,209	79,411,320	69,439,861	9,443,392	32,203,636		100,596,209	100,156,082	0	0	†	0	244,918	13	195,209	13	—
2015	297,974,582	196,456,123	77,565,989	76,955,169	9,467,086	32,467,878	13	101,518,459	101,088,453	0	0	†	0	243,383	13	186,622	13	—
	Constant fiscal year 2015 dollars14
1965	$37,612,810	$37,656,951	$13,721,874	$8,458,915	$2,646,447	$12,829,715		-$44,141	†	†	$113,804	†	†	†		-$157,945		—
1970	77,207,744	72,362,135	33,680,858	19,916,396	5,572,916	13,191,965		4,845,609	†	$4,448,078	121,173	†	†	†		276,359		—
1975	99,494,104	94,759,153	43,201,272	31,103,519	6,544,883	13,909,480		4,734,951	†	5,017,066	145,129	†	$81,380	†		-508,624		$35,013,668
1980	109,090,145	95,723,177	44,478,552	30,847,768	4,297,892	16,098,965		13,366,969	†	12,759,944	88,187	†	213,128	†		305,709		36,964,432
1985	97,298,291	79,682,821	34,507,283	22,814,617	4,303,041	18,057,880		17,615,470	†	17,286,989	43,666	†	155,168	†		129,647		39,006,486
1986	96,484,849	79,896,669	34,087,451	22,558,952	5,238,132	18,012,134		16,588,179	†	16,278,065	40,391	†	145,347	†		124,377		40,835,110
1987	98,362,136	80,068,401	34,083,399	20,019,663	5,481,904	20,483,435		18,293,734	†	18,021,588	40,601	$1,081	147,718	†		82,747		40,486,375
1988	101,457,029	81,695,807	34,902,571	20,036,522	5,605,456	21,151,258		19,761,222	†	19,514,756	38,798	900	136,866	†		69,902		32,007,584
1989	107,579,697	87,393,504	35,865,741	24,025,528	5,758,089	21,744,146		20,186,194	†	19,803,575	36,917	994	130,177	$117,938		96,594		32,145,956
1990	110,401,306	90,785,353	38,661,180	24,006,178	5,949,319	22,168,676		19,615,953	†	19,038,349	26,403	879	104,074	224,604		221,644		33,483,296
1991	118,236,526	96,808,068	42,720,362	24,718,899	6,216,306	23,152,502		21,428,457	†	20,793,755	29,159	840	106,776	220,366		277,561		31,925,103
1992	120,653,244	97,976,893	45,238,918	23,306,207	6,466,590	22,965,178		22,676,351	†	21,978,878	28,078	878	116,633	284,546		267,338		32,317,115
1993	133,239,749	106,570,281	48,508,900	28,072,400	6,461,481	23,527,500		26,669,469	†	25,995,738	46,024	†	113,946	270,628		243,132		33,053,162
1994	143,256,731	105,457,553	49,912,505	24,994,683	6,927,638	23,622,727		37,799,178	$1,256,142	35,867,265	81,374	†	111,908	265,752		216,736		34,964,944
1995	143,769,435	107,552,420	50,479,429	26,450,111	7,085,619	23,537,262		36,217,014	7,748,210	27,802,577	79,069	†	95,182	271,735		220,241		36,931,983
1996	142,339,370	104,887,555	50,573,025	23,198,033	7,099,675	24,016,822		37,451,815	12,289,047	24,573,682	45,733	†	46,174	263,221		233,958		38,733,217
1997	148,639,962	106,258,321	51,130,266	22,999,854	7,236,227	24,891,973		42,381,641	14,177,990	27,616,672	75,948	†	72,057	328,869		110,104		40,532,219
1998	153,825,757	109,841,725	53,537,722	22,564,937	7,353,073	26,385,992		43,984,033	14,853,417	28,567,560	64,269	†	35,705	344,125		118,958		42,189,012
1999	159,775,972	116,869,846	56,327,961	24,895,044	7,500,473	28,146,367		42,906,127	14,037,594	28,358,677	46,966	†	35,260	360,918		66,711		52,692,106
2000	164,277,878	118,279,752	60,266,578	20,655,577	7,548,080	29,809,518		45,998,125	14,239,944	31,255,761	45,829	†	68,812	380,864		6,916		54,327,029
2001	175,083,323	127,134,145	65,050,680	20,023,572	7,881,681	34,178,212		47,949,178	14,255,370	33,100,340	33,511	†	107,234	424,451		28,273		55,573,827
2002	197,817,034	143,996,385	69,556,812	30,278,487	8,303,574	35,857,512		53,820,649	15,412,059	37,717,286	32,963	†	137,125	407,170		114,046		—
2003	218,858,010	159,484,295	76,006,801	37,827,194	8,376,569	37,273,731		59,373,715	15,347,742	43,329,897	42,316	†	132,076	390,677		131,008		—
2004	231,221,423	165,469,314	78,289,776	40,527,364	8,218,217	38,433,958		65,752,108	16,044,515	49,065,727	41,236	†	127,456	368,803		104,371		—
2005	247,056,225	178,599,941	83,283,726	46,603,824	8,349,725	40,362,665		68,456,284	15,616,217	52,276,283	0	†	121,983	369,142		72,659		—
200611	264,969,575	194,386,697	82,833,341	67,433,204	8,259,588	35,860,563		70,582,878	14,800,627	55,231,778	0	†	116,752	361,473		72,248		—
2007	239,453,698	165,730,706	80,461,691	42,616,570	8,206,918	34,445,527		73,722,992	14,812,457	58,376,234	0	†	113,749	326,604		93,947		—
2008	242,195,574	158,641,179	78,334,857	39,991,724	8,663,256	31,651,343		83,554,395	20,017,695	62,973,361	0	†	107,711	309,736		145,892		—
200912	404,230,067	297,613,432	189,408,880	58,234,685	9,712,502	40,257,365		106,616,636	32,622,586	73,255,466	0	†	107,506	339,037		292,041		—
2010	312,309,260	198,596,124	93,971,653	54,409,269	10,110,788	40,104,414		113,713,136	91,826,456	21,267,858	0	†	106,242	276,562		236,017		—
2011	311,831,308	195,565,835	81,234,471	68,493,662	11,797,411	34,040,291		116,265,474	115,809,412	0	0	†	0	246,107		209,955		—
2012	308,313,300	198,695,699	81,950,520	73,367,455	9,799,648	33,578,077		109,617,601	109,170,919	0	0	†	0	254,496		192,186		—
2013	292,664,710	187,616,525	81,269,904	65,201,696	9,919,859	31,225,065		105,048,185	104,699,309	0	0	†	0	197,721		151,154		—
2014	294,993,604	193,049,917	80,475,028	70,370,002	9,569,885	32,635,001		101,943,687	101,497,665	0	0	†	0	248,199	13	197,823	13	—
2015	297,974,582	196,456,123	77,565,989	76,955,169	9,467,086	32,467,878	13	101,518,459	101,088,453	0	0	†	0	243,383	13	186,622	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. Benefits excluded because data before fiscal year (FY) 1990 are not available. This program existed since Medicare began, but was not available as a separate budget item until FY 1990. Excluded amounts range from an estimated $4,440,000,000 in FY 1990 to an estimated $11,800,000,000 in FY 2015.

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

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 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 2016.

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 2016. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2015. (This table was prepared May 2016.)