Table 401.10.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2017

[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 educa-tion2
		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	271,429,847	170,531,479	75,187,097	49,118,856	9,232,220	36,993,306		100,898,368	80,709,552	19,618,000	0	†	98,000	255,108		217,708		—
2011	292,352,452	182,006,154	74,538,319	64,645,852	10,804,871	32,017,112		110,346,298	109,917,342	0	0	†	0	231,480		197,476		—
2012	292,824,438	187,784,400	76,134,050	70,123,155	9,351,012	32,176,184		105,040,038	104,612,005	0	0	†	0	243,871		184,162		—
2013	280,760,796	178,692,800	75,668,114	63,479,680	9,239,858	30,305,148		102,067,996	101,729,011	0	0	†	0	192,116		146,869		—
2014	287,701,192	188,146,120	77,092,120	69,386,948	9,463,416	32,203,636		99,555,072	99,186,791	0	0	†	0	249,553		118,728		—
2015	291,648,769	195,703,794	78,955,999	74,860,617	9,496,286	32,390,891		95,944,975	95,578,878	0	0	†	0	259,745		106,352		—
2016	283,513,969	188,713,480	82,087,275	62,537,278	9,634,141	34,454,786	13	94,800,489	94,434,392	0	0	†	0	259,745	13	106,352	13	—
201711	322,572,912	228,394,161	81,833,214	101,021,573	9,680,658	35,858,716	13	94,178,751	93,812,654	0	0	†	0	259,745	13	106,352	13	—
	Constant fiscal year 2017 dollars14
1965	$38,816,283	$38,861,837	$14,160,924	$8,729,570	$2,731,124	$13,240,219		-$45,554	†	†	$117,445	†	†	†		-$162,999		—
1970	79,401,458	74,585,532	34,758,522	20,461,721	5,751,229	13,614,060		4,815,926	†	$4,590,400	125,050	†	†	-$184,725		285,201		—
1975	102,550,562	97,827,386	44,600,098	32,110,628	6,756,801	14,359,859		4,723,176	†	5,179,515	149,828	†	$84,015	-165,089		-525,093		$36,147,386
1980	112,533,416	98,756,060	45,924,939	31,770,984	4,437,654	16,622,483		13,777,356	†	13,174,882	91,055	†	220,059	-24,290		315,650		38,166,469
1985	100,402,860	82,247,689	35,618,020	23,548,984	4,441,549	18,639,135		18,155,171	†	17,843,430	45,071	†	160,163	-27,314		133,820		40,262,045
1990	113,896,489	93,649,651	39,904,593	24,722,737	6,140,660	22,881,661		20,246,838	†	19,650,657	27,252	$908	107,422	231,827		228,772		34,560,180
1991	122,038,361	99,920,882	44,094,013	25,513,723	6,416,188	23,896,959		22,117,478	†	21,462,368	30,096	867	110,209	227,452		286,486		32,951,639
1992	124,532,097	101,126,729	46,693,293	24,055,473	6,674,483	23,703,480		23,405,367	†	22,685,472	28,980	906	120,383	293,694		275,932		33,356,070
1993	137,522,658	109,995,916	50,068,188	28,974,770	6,669,181	24,283,777		27,526,742	†	26,831,355	47,504	†	117,609	279,328		250,947		34,115,635
1994	147,849,258	108,831,811	51,509,523	25,794,422	7,149,298	24,378,568		39,017,448	$1,305,169	37,014,886	83,978	†	115,489	274,255		223,671		36,083,694
1995	147,544,827	111,008,898	52,101,717	27,300,155	7,313,333	24,293,693		36,535,929	7,152,206	28,696,085	81,610	†	98,241	280,468		227,319		38,118,889
1996	147,000,631	108,258,086	52,198,174	23,943,495	7,327,821	24,788,596		38,742,545	12,771,178	25,363,350	47,202	†	47,658	271,680		241,476		39,977,898
1997	153,277,953	109,658,200	52,766,248	23,735,766	7,467,760	25,688,426		43,619,753	14,513,688	28,500,305	78,378	†	74,363	339,392		113,626		41,829,102
1998	158,328,348	113,385,783	55,265,124	23,292,998	7,590,321	27,237,340		44,942,565	14,872,046	29,489,296	66,343	†	36,857	355,228		122,796		43,550,246
1999	164,695,091	120,624,763	58,137,725	25,694,898	7,741,456	29,050,683		44,070,328	14,274,277	29,269,814	48,475	†	36,393	372,514		68,855		54,385,053
2000	170,280,181	122,476,863	62,202,692	21,275,315	8,231,682	30,767,174		47,803,318	15,024,878	32,259,878	47,301	†	71,023	393,100		7,138		56,072,331
2001	180,277,642	131,218,007	67,140,269	20,666,778	8,134,860	35,276,100		49,059,634	14,283,498	34,163,604	34,587	†	110,678	438,085		29,182		57,358,995
2002	203,393,804	148,621,608	71,791,005	31,251,044	8,570,288	37,009,270		54,772,196	15,129,907	38,928,781	34,022	†	141,530	420,249		117,709		—
2003	225,586,728	164,606,452	78,447,911	39,042,090	8,645,599	38,470,852		60,980,276	15,540,320	44,721,523	43,675	†	136,318	403,224		135,215		—
2004	238,141,485	170,783,183	80,803,968	41,828,856	8,482,136	39,668,223		67,358,302	16,054,404	50,641,420	42,560	†	131,550	380,646		107,722		—
2005	255,102,023	184,889,319	86,056,790	48,072,257	9,096,974	41,663,297		70,212,704	15,669,937	53,960,815	0	†	125,914	381,037		75,001		—
200611	272,872,642	200,627,715	85,492,805	69,598,228	8,524,772	37,011,910		72,244,927	14,671,720	57,005,061	0	†	120,500	373,078		74,568		—
2007	246,536,544	171,051,221	83,044,783	43,984,705	8,470,388	35,551,345		75,485,323	14,683,562	60,250,308	0	†	117,401	337,089		96,963		—
2008	249,559,095	163,733,523	80,849,387	41,275,448	8,941,344	32,667,343		85,825,572	20,249,359	64,994,791	0	†	111,168	319,679		150,575		—
200912	416,167,229	307,135,976	195,469,274	60,097,982	10,023,267	41,545,454		109,031,253	32,669,663	75,599,374	0	†	110,946	349,885		301,385		—
2010	302,535,916	190,074,517	83,803,596	54,747,914	10,290,240	41,232,767		112,461,398	89,958,928	21,866,238	0	†	109,231	284,344		242,658		—
2011	318,395,585	198,219,497	81,178,288	70,404,588	11,767,383	34,869,238		120,176,088	119,708,920	0	0	†	0	252,101		215,067		—
2012	312,653,538	200,500,537	81,289,595	74,871,662	9,984,231	34,355,049		112,153,001	111,695,983	0	0	†	0	260,385		196,633		—
2013	295,949,066	188,359,515	79,761,519	66,913,730	9,739,705	31,944,561		107,589,551	107,232,228	0	0	†	0	202,509		154,814		—
2014	298,648,926	195,305,540	80,025,664	72,027,291	9,823,522	33,429,063		103,343,386	102,961,091	0	0	†	0	259,049		123,246		—
2015	300,815,936	201,855,197	81,437,761	77,213,652	9,794,776	33,409,008		98,960,738	98,583,134	0	0	†	0	267,909		109,695		—
2016	290,047,139	193,062,110	83,978,857	63,978,359	9,856,146	35,248,747	13	96,985,030	96,610,497	0	0	†	0	265,730	13	108,803	13	—
201711	322,572,912	228,394,161	81,833,214	101,021,573	9,680,658	35,858,716	13	94,178,751	93,812,654	0	0	†	0	259,745	13	106,352	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 has 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 $13,000,000,000 in FY 2017.

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. Since 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 increases in postsecondary expenditures in 2006 and 2017 resulted primarily from accounting adjustments.

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 U.S. 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 2018.

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 2018. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2016. (This table was prepared May 2018.)