Table 401.10.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2018

[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	119,891,420	86,237,817	43,790,783	14,977,852	5,809,048	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	271,409,855	170,511,487	75,187,097	49,118,856	9,212,228	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	292,801,980	187,761,942	76,134,050	70,123,155	9,328,554	32,176,184		105,040,038	104,612,005	0	0	†	0	243,871		184,162		---
2013	280,738,125	178,670,129	75,668,114	63,479,680	9,217,187	30,305,148		102,067,996	101,729,011	0	0	†	0	192,116		146,869		---
2014	287,673,082	188,118,010	77,092,120	69,386,948	9,435,306	32,203,636		99,555,072	99,186,791	0	0	†	0	249,553		118,728		---
2015	291,617,323	195,672,348	78,955,999	74,860,617	9,464,840	32,390,891		95,944,975	95,578,878	0	0	†	0	259,745		106,352		---
2016	282,570,702	187,781,492	82,087,275	62,537,278	9,600,541	33,556,398		94,789,211	94,439,471	0	0	†	0	253,915		95,825		---
201711	320,817,622	227,166,751	81,833,214	101,022,573	9,643,170	34,667,794		93,650,871	93,301,131	0	0	†	0	253,915	13	95,825	13	---
2018	296,030,039	199,765,457	85,042,615	69,744,180	9,558,800	35,419,862	13	96,264,582	95,864,248	0	0	†	0	290,929	13	109,406	13	---
	Constant fiscal year 2018 dollars14
1965	$39,624,139	$39,670,641	$14,455,645	$8,911,252	$2,787,965	$13,515,779		-$46,502	†	†	$119,890	†	†	†		-$166,391		---
1970	81,122,229	76,201,933	35,511,801	20,905,163	5,875,868	13,909,101		4,920,296	†	$4,689,882	127,760	†	†	-$188,728		291,382		---
1975	104,989,145	100,153,655	45,660,658	32,874,197	6,917,473	14,701,327		4,835,490	†	5,302,680	153,391	†	$86,013	-169,015		-537,579		$37,006,946
1980	115,059,434	100,972,820	46,955,808	32,484,141	4,537,266	16,995,605		14,086,614	†	13,470,616	93,099	†	224,999	-24,835		322,735		39,023,185
1985	102,386,350	83,872,518	36,321,665	24,014,202	4,529,294	19,007,357		18,513,832	†	18,195,933	45,962	†	163,327	-27,854		136,464		41,057,434
1990	116,020,146	95,395,796	40,648,634	25,183,705	6,255,155	23,308,301		20,624,350	†	20,017,053	27,761	$924	109,424	236,150		233,038		35,204,571
1991	124,505,224	101,940,666	44,985,322	26,029,453	6,545,884	24,380,008		22,564,557	†	21,896,204	30,705	885	112,437	232,050		292,277		33,617,718
1992	126,664,252	102,858,154	47,492,744	24,467,335	6,788,759	24,109,316		23,806,099	†	23,073,877	29,477	922	122,444	298,722		280,657		33,927,170
1993	139,893,782	111,892,432	50,931,448	29,474,344	6,784,169	24,702,471		28,001,350	†	27,293,973	48,323	†	119,637	284,144		255,274		34,703,847
1994	150,507,107	110,788,253	52,435,497	26,258,122	7,277,819	24,816,815		39,718,855	$1,328,631	37,680,294	85,488	†	117,565	279,185		227,692		36,732,362
1995	150,095,642	112,928,065	53,002,472	27,772,131	7,439,769	24,713,692		37,167,577	7,275,856	29,192,195	83,021	†	99,940	285,317		231,249		38,777,903
1996	149,530,036	110,120,858	53,096,336	24,355,485	7,453,909	25,215,128		39,409,178	12,990,929	25,799,772	48,015	†	48,478	276,354		245,631		40,665,788
1997	155,838,311	111,489,933	53,647,657	24,132,249	7,592,501	26,117,526		44,348,378	14,756,125	28,976,375	79,688	†	75,605	345,061		115,524		42,527,816
1998	161,046,020	115,332,025	56,213,737	23,692,817	7,720,608	27,704,863		45,713,995	15,127,322	29,995,473	67,481	†	37,490	361,325		124,904		44,297,777
1999	167,602,510	122,754,194	59,164,051	26,148,499	7,878,119	29,563,525		44,848,316	14,526,265	29,786,525	49,331	†	37,035	379,090		70,070		55,345,131
2000	173,217,212	124,595,023	63,268,225	21,639,762	8,392,820	31,294,216		48,622,190	15,282,254	32,812,491	48,111	†	72,239	399,834		7,260		57,032,850
2001	183,463,331	133,536,763	68,326,706	21,031,981	8,278,611	35,899,465		49,926,568	14,535,902	34,767,310	35,198	†	112,634	445,827		29,697		58,372,587
2002	207,234,493	151,428,032	73,146,636	31,841,158	8,732,121	37,708,117		55,806,461	15,415,605	39,663,873	34,664	†	144,202	428,184		119,932		---
2003	229,803,651	167,683,463	79,914,349	39,771,909	8,807,213	39,189,993		62,120,188	15,830,817	45,557,509	44,491	†	138,866	410,762		137,743		---
2004	242,627,359	174,000,228	82,326,073	42,616,787	8,641,914	40,415,454		68,627,132	16,356,821	51,595,353	43,362	†	134,028	387,817		109,751		---
2005	259,956,062	188,407,362	87,694,265	48,986,968	9,270,069	42,456,059		71,548,700	15,968,102	54,987,573	0	†	128,309	388,287		76,428		---
200611	278,062,175	204,443,283	87,118,720	70,921,858	8,686,897	37,715,808		73,618,892	14,950,749	58,089,192	0	†	122,792	380,174		75,986		---
2007	250,913,748	174,088,199	84,519,226	44,765,645	8,620,778	36,182,551		76,825,549	14,944,265	61,320,040	0	†	119,486	343,074		98,684		---
2008	254,070,594	166,693,478	82,310,972	42,021,621	9,102,985	33,257,900		87,377,116	20,615,424	66,169,759	0	†	113,178	325,458		153,297		---
200912	424,584,830	313,348,258	199,422,930	61,313,553	10,226,002	42,385,772		111,236,572	33,330,456	77,128,484	0	†	113,190	356,961		307,481		---
2010	307,981,207	193,487,202	85,318,246	55,737,418	10,453,538	41,978,001		114,494,004	91,584,829	22,261,444	0	†	111,205	289,483		247,043		---
2011	324,166,839	201,812,433	82,649,730	71,680,745	11,980,679	35,501,279		122,354,406	121,878,770	0	0	†	0	256,670		218,966		---
2012	318,334,313	204,134,784	82,772,939	76,237,894	10,142,003	34,981,948		114,199,529	113,734,172	0	0	†	0	265,137		200,221		---
2013	300,945,069	191,530,432	81,114,547	68,048,815	9,880,621	32,486,450		109,414,637	109,051,253	0	0	†	0	205,944		157,440		---
2014	303,589,764	198,526,403	81,357,555	73,226,063	9,957,353	33,985,433		105,063,361	104,674,703	0	0	†	0	263,361		125,297		---
2015	306,088,389	205,382,290	82,874,071	78,575,461	9,934,519	33,998,239		100,706,099	100,321,835	0	0	†	0	272,634		111,630		---
2016	294,545,415	195,739,250	85,565,949	65,187,467	10,007,391	34,978,443		98,806,165	98,441,604	0	0	†	0	264,676		99,885		---
201711	328,832,769	232,842,172	83,877,694	103,546,471	9,884,090	35,533,917		95,990,598	95,632,120	0	0	†	0	260,259	13	98,219	13	---
2018	296,030,039	199,765,457	85,042,615	69,744,180	9,558,800	35,419,862	13	96,264,582	95,864,248	0	0	†	0	290,929	13	109,406	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 $13,800,000,000 in FY 2018.

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 2020.

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 2019. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2018. (This table was prepared June 2019.)