Table 401.10.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2016

[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	13,318,909	12,511,079	5,830,442	3,432,277	964,719	2,283,641		807,830	†	$770,000	20,976	†	†	-$30,986		47,840		—
1975	24,412,487	23,288,120	10,617,195	7,644,037	1,608,478	3,418,410		1,124,367	†	1,233,000	35,667	†	$20,000	-39,300		-125,000		$8,605,000
1980	39,273,874	34,465,612	16,027,686	11,087,992	1,548,730	5,801,204		4,808,262	†	4,598,000	31,778	†	76,800	-8,477		110,161		13,320,000
1985	47,642,802	39,027,876	16,901,334	11,174,379	2,107,588	8,844,575		8,614,926	†	8,467,000	21,387	†	76,000	-12,961		63,500		19,105,000
1990	62,748,203	51,593,753	21,984,361	13,620,326	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	92,724,117	68,254,205	32,304,356	16,177,051	4,483,704	15,289,094		24,469,912	$818,540	23,214,000	52,667	†	72,429	172,000		140,276		22,630,000
1995	95,217,958	71,639,520	33,623,809	17,618,137	4,719,655	15,677,919		23,578,438	4,615,671	18,519,000	52,667	†	63,400	181,000		146,700		24,600,000
1996	96,853,432	71,327,362	34,391,501	15,775,508	4,828,038	16,332,315		25,526,070	8,414,470	16,711,000	31,100	†	31,400	179,000		159,100		26,340,000
1997	103,060,841	73,731,845	35,478,905	15,959,425	5,021,163	17,272,352		29,328,996	9,758,696	19,163,000	52,700	†	50,000	228,200		76,400		28,125,000
1998	107,393,639	76,909,233	37,486,166	15,799,570	5,148,492	18,475,005		30,484,406	10,087,664	20,002,500	45,000	†	25,000	240,950		83,292		29,540,000
1999	113,137,861	82,863,597	39,937,911	17,651,199	5,318,020	19,956,467		30,274,264	9,805,764	20,107,000	33,300	†	25,000	255,900		47,300		37,360,000
2000	119,877,488	86,223,885	43,790,783	14,977,852	5,795,116	21,660,134		33,653,603	10,577,535	22,711,000	33,300	†	50,000	276,743		5,025		39,475,000
2001	130,307,565	94,846,476	48,530,061	14,938,278	5,880,007	25,498,130		35,461,089	10,324,341	24,694,000	25,000	†	80,000	316,655		21,093		41,460,000
2002	149,459,682	109,211,479	52,754,118	22,964,176	6,297,697	27,195,488		40,248,203	11,117,896	28,606,000	25,000	†	104,000	308,811		86,496		—
2003	170,450,390	124,374,489	59,274,219	29,499,694	6,532,502	29,068,074		46,075,901	11,742,063	33,791,000	33,000	†	103,000	304,671		102,167		—
2004	184,648,526	132,420,703	62,653,231	32,432,974	6,576,821	30,757,677		52,227,823	12,448,155	39,266,000	33,000	†	102,000	295,143		83,525		—
2005	204,626,929	148,306,678	69,029,389	38,560,566	7,297,025	33,419,698		56,320,251	12,569,446	43,284,000	0	†	101,000	305,644		60,161		—
200611	226,449,825	166,495,661	70,948,229	57,757,738	7,074,484	30,715,210		59,954,164	12,175,674	47,307,000	0	†	100,000	309,608		61,882		—
2007	209,994,867	145,697,988	70,735,875	37,465,287	7,214,906	30,281,920		64,296,879	12,507,162	51,320,000	0	†	100,000	287,126		82,591		—
2008	219,998,213	144,338,889	71,272,580	36,386,271	7,882,220	28,797,817		75,659,324	17,850,773	57,296,000	0	†	98,000	281,812		132,739		—
200912	367,606,421	271,297,568	172,660,784	53,085,401	8,853,694	36,697,689		96,308,853	28,857,577	66,778,000	0	†	98,000	309,058		266,218		—
2010	271,538,873	170,640,505	75,187,097	49,227,882	9,232,220	36,993,306		100,898,368	80,709,552	19,618,000	0	†	98,000	255,108		217,708		—
2011	292,447,776	182,101,478	74,538,319	64,741,176	10,804,871	32,017,112		110,346,298	109,917,342	0	0	†	0	231,480		197,476		—
2012	293,051,015	188,010,977	76,283,637	70,200,145	9,351,012	32,176,184		105,040,038	104,612,005	0	0	†	0	243,871		184,162		—
2013	280,986,150	178,918,154	75,823,798	63,549,350	9,239,858	30,305,148		102,067,996	101,729,011	0	0	†	0	192,116		146,869		—
2014	287,909,179	188,354,107	77,243,750	69,443,305	9,463,416	32,203,636		99,555,072	99,186,791	0	0	†	0	249,553		118,728		—
2015	291,750,690	195,792,216	79,005,904	74,901,134	9,494,286	32,390,891		95,958,475	95,589,178	0	0	†	0	249,553	13	119,743	13	—
2016	284,749,780	188,918,425	82,096,684	63,331,075	9,035,880	34,454,786	13	95,831,355	95,462,059	0	0	†	0	249,553	13	119,743	13	—
	Constant fiscal year 2016 dollars14
1965	$38,634,562	$38,679,902	$14,094,628	$8,688,702	$2,718,338	$13,178,234		-$45,340	†	†	$116,896	†	†	†		-$162,236		—
1970	79,029,735	74,236,355	34,595,798	20,365,928	5,724,304	13,550,325		4,793,380	†	$4,568,910	124,464	†	†	-$183,860		283,866		—
1975	102,070,465	97,369,401	44,391,300	31,960,300	6,725,169	14,292,632		4,701,064	†	5,155,267	149,126	†	$83,622	-164,316		-522,635		$35,978,160
1980	112,006,584	98,293,727	45,709,938	31,622,246	4,416,879	16,544,664		13,712,857	†	13,113,203	90,629	†	219,029	-24,176		314,172		37,987,790
1985	99,932,817	81,862,641	35,451,272	23,438,738	4,420,756	18,551,875		18,070,176	†	17,759,895	44,860	†	159,413	-27,186		133,194		40,073,555
1990	113,363,276	93,211,225	39,717,778	24,606,996	6,111,912	22,774,539		20,152,051	†	19,558,661	27,125	$903	106,919	230,742		227,701		34,398,384
1991	121,467,030	99,453,096	43,887,584	25,394,279	6,386,150	23,785,084		22,013,934	†	21,361,890	29,955	863	109,693	226,387		285,145		32,797,374
1992	123,949,092	100,653,298	46,474,695	23,942,856	6,643,236	23,592,511		23,295,794	†	22,579,268	28,845	902	119,819	292,319		274,641		33,199,911
1993	136,878,836	109,480,963	49,833,790	28,839,122	6,637,959	24,170,091		27,397,874	†	26,705,742	47,281	†	117,058	278,020		249,772		33,955,921
1994	147,157,092	108,322,307	51,268,378	25,673,663	7,115,828	24,264,438		38,834,785	$1,299,058	36,841,599	83,585	†	114,948	272,971		222,624		35,914,766
1995	146,854,086	110,489,202	51,857,799	27,172,347	7,279,096	24,179,960		36,364,884	7,118,722	28,561,743	81,228	†	97,781	279,155		226,255		37,940,433
1996	146,312,438	107,751,269	51,953,805	23,831,402	7,293,516	24,672,547		38,561,169	12,711,389	25,244,610	46,981	†	47,435	270,408		240,346		39,790,739
1997	152,560,372	109,144,828	52,519,220	23,624,645	7,432,799	25,568,164		43,415,544	14,445,741	28,366,879	78,012	†	74,015	337,803		113,094		41,633,276
1998	157,587,124	112,854,960	55,006,396	23,183,950	7,554,787	27,109,826		44,732,164	14,802,422	29,351,240	66,032	†	36,684	353,565		122,221		43,346,363
1999	163,924,060	120,060,050	57,865,550	25,574,606	7,705,214	28,914,680		43,864,010	14,207,451	29,132,786	48,248	†	36,222	370,770		68,532		54,130,446
2000	169,483,004	121,903,480	61,911,486	21,175,714	8,193,145	30,623,135		47,579,524	14,954,538	32,108,852	47,080	†	70,690	391,260		7,104		55,809,824
2001	179,433,660	130,603,702	66,825,947	20,570,025	8,096,776	35,110,953		48,829,958	14,216,629	34,003,665	34,425	†	110,160	436,034		29,045		57,090,466
2002	202,441,603	147,925,826	71,454,911	31,104,740	8,530,166	36,836,009		54,515,777	15,059,075	38,746,533	33,862	†	140,867	418,281		117,158		—
2003	224,530,629	163,835,836	78,080,652	38,859,312	8,605,124	38,290,748		60,694,793	15,467,567	44,512,157	43,470	†	135,680	401,337		134,582		—
2004	237,026,610	169,983,650	80,425,679	41,633,032	8,442,426	39,482,514		67,042,960	15,979,244	50,404,339	42,361	†	130,934	378,864		107,218		—
2005	253,907,746	184,023,747	85,653,910	47,847,204	9,054,386	41,468,248		69,883,999	15,596,578	53,708,194	0	†	125,324	379,253		74,650		—
200611	271,595,171	199,688,463	85,092,565	69,272,399	8,484,863	36,838,636		71,906,708	14,603,033	56,738,188	0	†	119,936	371,332		74,219		—
2007	245,382,367	170,250,433	82,656,003	43,778,788	8,430,733	35,384,909		75,131,934	14,614,819	59,968,242	0	†	116,852	335,511		96,509		—
2008	248,390,768	162,966,994	80,470,885	41,082,215	8,899,485	32,514,409		85,423,774	20,154,560	64,690,514	0	†	110,648	318,182		149,870		—
200912	414,218,915	305,698,099	194,554,172	59,816,630	9,976,342	41,350,956		108,520,816	32,516,718	75,245,450	0	†	110,426	348,247		299,974		—
2010	301,240,526	189,305,623	83,411,264	54,612,560	10,242,065	41,039,733		111,934,903	89,537,780	21,763,870	0	†	108,720	283,012		241,521		—
2011	317,008,325	197,394,849	80,798,247	70,178,314	11,712,293	34,705,995		119,613,476	119,148,495	0	0	†	0	250,920		214,061		—
2012	311,430,617	199,802,668	81,068,001	74,602,964	9,937,489	34,194,213		111,627,949	111,173,071	0	0	†	0	259,166		195,712		—
2013	294,745,107	187,679,181	79,536,637	66,661,150	9,692,303	31,789,091		107,065,926	106,710,342	0	0	†	0	201,523		154,061		—
2014	297,574,814	194,677,497	79,836,963	71,774,643	9,781,120	33,284,771		102,897,317	102,516,672	0	0	†	0	257,931		122,714		—
2015	297,345,041	199,546,553	80,520,851	76,337,372	9,676,340	33,011,989		97,798,489	97,422,111	0	0	†	0	254,338	13	122,039	13	—
2016	284,749,780	188,918,425	82,096,684	63,331,075	9,035,880	34,454,786	13	95,831,355	95,462,059	0	0	†	0	249,553	13	119,743	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 are 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 $12,100,000,000 in FY 2016.

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 2017.

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 2017. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2016. (This table was prepared May 2017.)