Skip Navigation
Digest of Education Statistics: 2017
Digest of Education Statistics: 2017

NCES 2018-070
January 2018


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.)