Table 401.10.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2020

[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		---
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		---
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		---
1990	67,188,203	56,033,753	21,984,361	18,060,326	3,383,031	12,606,035		11,154,450	†	10,826,000	15,014	$500	59,181	127,719		126,036		---
1991	75,249,116	62,499,477	25,418,031	19,607,407	3,698,617	13,775,422		12,749,639	†	12,372,000	17,349	500	63,530	131,115		165,145		---
1992	80,151,676	66,153,112	27,926,887	20,057,407	3,991,955	14,176,863		13,998,564	†	13,568,000	17,333	542	72,000	175,656		165,033		---
1993	87,266,261	70,314,009	30,834,326	20,417,407	4,107,193	14,955,083		16,952,252	†	16,524,000	29,255	†	72,429	172,023		154,545		---
1994	97,404,473	72,934,561	32,304,356	20,857,407	4,483,704	15,289,094		24,469,912	$818,540	23,214,000	52,667	†	72,429	172,000		140,276		$4,490,000
1995	102,727,958	79,149,520	33,623,809	25,128,137	4,719,655	15,677,919		23,578,438	4,615,671	18,519,000	52,667	†	63,400	181,000		146,700		4,615,000
1996	103,633,432	78,107,362	34,391,501	22,555,508	4,828,038	16,332,315		25,526,070	8,414,470	16,711,000	31,100	†	31,400	179,000		159,100		4,805,000
1997	111,760,841	82,431,845	35,478,905	24,659,425	5,021,163	17,272,352		29,328,996	9,758,696	19,163,000	52,700	†	50,000	228,200		76,400		5,455,000
1998	116,853,639	86,369,233	37,486,166	25,259,570	5,148,492	18,475,005		30,484,406	10,087,664	20,002,500	45,000	†	25,000	240,950		83,292		9,695,000
1999	123,427,861	93,153,597	39,937,911	27,941,199	5,318,020	19,956,467		30,274,264	9,805,764	20,107,000	33,300	†	25,000	255,900		47,300		32,155,000
2000	127,911,420	94,257,817	43,790,783	22,997,852	5,809,048	21,660,134		33,653,603	10,577,535	22,711,000	33,300	†	50,000	276,743		5,025		12,890,000
2001	138,337,565	102,876,476	48,530,061	22,968,278	5,880,007	25,498,130		35,461,089	10,324,341	24,694,000	25,000	†	80,000	316,655		21,093		14,230,000
2002	157,459,682	117,211,479	52,754,118	30,964,176	6,297,697	27,195,488		40,248,203	11,117,896	28,606,000	25,000	†	104,000	308,811		86,496		16,530,000
2003	178,450,390	132,374,489	59,274,219	37,499,694	6,532,502	29,068,074		46,075,901	11,742,063	33,791,000	33,000	†	103,000	304,671		102,167		17,620,000
2004	191,990,526	139,762,703	62,653,231	39,774,974	6,576,821	30,757,677		52,227,823	12,448,155	39,266,000	33,000	†	102,000	295,143		83,525		18,120,000
2005	212,926,929	156,606,678	69,029,389	46,860,566	7,297,025	33,419,698		56,320,251	12,569,446	43,284,000	0	†	101,000	305,644		60,161		19,930,000
200611	234,749,825	174,795,661	70,948,229	66,057,738	7,074,484	30,715,210		59,954,164	12,175,674	47,307,000	0	†	100,000	309,608		61,882		22,860,000
2007	218,194,867	153,897,988	70,735,875	45,665,287	7,214,906	30,281,920		64,296,879	12,507,162	51,320,000	0	†	100,000	287,126		82,591		20,770,000
2008	228,598,213	152,938,889	71,272,580	44,986,271	7,882,220	28,797,817		75,659,324	17,850,773	57,296,000	0	†	98,000	281,812		132,739		23,220,000
200912	376,406,421	280,097,568	172,660,784	61,885,401	8,853,694	36,697,689		96,308,853	28,857,577	66,778,000	0	†	98,000	309,058		266,218		27,520,000
2010	280,458,555	179,560,187	75,155,797	58,198,856	9,212,228	36,993,306		100,898,368	80,709,552	19,618,000	0	†	98,000	255,108		217,708		35,980,000
2011	305,352,452	195,006,154	74,538,319	77,645,852	10,804,871	32,017,112		110,346,298	109,917,342	0	0	†	0	231,480		197,476		35,740,000
2012	302,574,280	197,534,242	76,106,350	79,923,155	9,328,554	32,176,184		105,040,038	104,612,005	0	0	†	0	243,871		184,162		35,400,000
2013	290,712,525	188,644,529	75,642,514	73,479,680	9,217,187	30,305,148		102,067,996	101,729,011	0	0	†	0	192,116		146,869		35,590,000
2014	299,166,582	199,611,510	77,055,620	80,916,948	9,435,306	32,203,636		99,555,072	99,186,791	0	0	†	0	249,553		118,728		38,640,000
2015	303,379,413	207,426,048	78,909,699	86,660,617	9,464,840	32,390,891		95,953,365	95,578,878	0	0	†	0	259,745		114,742		36,690,000
2016	294,818,076	200,023,892	82,029,675	74,837,278	9,600,541	33,556,398		94,794,185	94,435,754	0	0	†	0	253,991		104,440		36,560,000
201711	334,521,981	241,137,480	82,803,943	114,022,573	9,643,170	34,667,794		93,384,501	93,081,848	0	0	†	0	274,607		28,046		43,830,000
2018	309,130,891	217,316,354	86,166,625	83,544,180	9,565,623	38,039,926		91,814,536	91,486,953	0	0	†	0	295,319		32,264		37,280,000
2019	337,441,727	245,601,538	87,090,705	107,465,117	9,872,654	41,173,062		91,840,189	91,512,153	0	0	0	0	295,495	13	32,541	13	31,610,000
2020	431,251,031	342,466,141	89,917,596	199,708,789	9,824,631	43,015,125	13	88,784,890	88,446,619	0	0	0	0	304,289	13	33,981	13	32,470,000
	Constant fiscal year 2020 dollars14
1965	$40,921,618	$40,969,642	$14,928,990	$9,203,048	$2,879,256	$13,958,348		-$48,024	†	†	$123,815	†	†	†		-$171,840		---
1970	83,778,549	78,697,140	36,674,623	21,589,695	6,068,272	14,364,550		5,081,409	†	$4,843,451	131,943	†	†	-$194,908		300,923		---
1975	108,426,979	103,433,153	47,155,801	33,950,652	7,143,984	15,182,717		4,993,826	†	5,476,315	158,413	†	$88,829	-174,549		-555,182		---
1980	118,827,016	104,279,141	48,493,360	33,547,824	4,685,837	17,552,120		14,547,875	†	13,911,707	96,148	†	232,366	-25,648		333,303		---
1985	105,738,956	86,618,895	37,511,006	24,800,539	4,677,604	19,629,747		19,120,061	†	18,791,753	47,467	†	168,675	-28,766		140,933		---
1990	128,297,473	106,997,785	41,979,660	34,486,623	6,459,978	24,071,524		21,299,688	†	20,672,505	28,670	$955	113,008	243,882		240,669		---
1991	137,538,186	114,234,760	46,458,351	35,837,859	6,760,227	25,178,323		23,303,426	†	22,613,188	31,710	914	116,118	239,648		301,847		---
1992	140,770,064	116,184,443	49,047,878	35,226,743	7,011,054	24,898,767		24,585,621	†	23,829,423	30,442	952	126,453	308,504		289,847		---
1993	148,864,415	119,946,170	52,599,181	34,829,329	7,006,315	25,511,345		28,918,245	†	28,187,705	49,905	†	123,554	293,448		263,633		---
1994	163,281,193	122,261,757	54,152,480	34,963,715	7,516,128	25,629,434		41,019,435	$1,372,137	38,914,122	88,287	†	121,414	288,327		235,148		$7,526,683
1995	167,236,409	128,851,792	54,738,021	40,907,456	7,683,382	25,522,934		38,384,617	7,514,101	30,148,084	85,739	†	103,212	294,660		238,821		7,513,009
1996	165,236,605	124,536,987	54,834,958	35,963,255	7,697,985	26,040,789		40,699,619	13,416,312	26,644,577	49,587	†	50,065	285,404		253,674		7,661,252
1997	174,527,221	128,726,670	55,404,332	38,508,487	7,841,115	26,972,736		45,800,551	15,239,309	29,925,197	82,297	†	78,081	356,360		119,307		8,518,601
1998	180,970,022	133,759,138	58,054,437	39,119,235	7,973,416	28,612,049		47,210,884	15,622,661	30,977,665	69,691	†	38,717	373,157		128,993		15,014,546
1999	188,833,359	142,516,499	61,101,358	42,747,484	8,136,085	30,531,573		46,316,859	15,001,923	30,761,874	50,946	†	38,248	391,504		72,365		49,194,214
2000	190,855,738	140,641,431	65,339,921	34,314,935	8,667,640	32,318,935		50,214,307	15,782,667	33,886,925	49,687	†	74,605	412,926		7,498		19,233,079
2001	201,146,617	149,585,220	70,564,041	33,396,507	8,549,692	37,074,981		51,561,397	15,011,875	35,905,754	36,351	†	116,322	460,425		30,670		20,690,811
2002	225,475,999	167,842,174	75,541,798	44,339,468	9,018,052	38,942,857		57,633,825	15,920,384	40,962,654	35,799	†	148,924	442,205		123,859		23,670,302
2003	248,467,384	184,313,091	82,531,117	52,213,116	9,095,602	40,473,256		64,154,293	16,349,192	47,049,274	45,948	†	143,413	424,212		142,253		24,533,403
2004	260,535,366	189,661,062	85,021,813	53,975,515	8,924,891	41,738,844		70,874,304	16,892,419	53,284,826	44,782	†	138,416	400,516		113,345		24,589,239
2005	279,357,743	205,466,205	90,565,784	61,480,537	9,573,615	43,846,269		73,891,538	16,490,973	56,788,122	0	†	132,511	401,001		78,931		26,147,936
200611	297,692,685	221,663,167	89,971,393	83,769,628	8,971,347	38,950,799		76,029,518	15,440,306	59,991,303	0	†	126,813	392,622		78,474		28,989,392
2007	269,248,485	189,907,310	87,286,779	56,350,131	8,903,062	37,367,337		79,341,176	15,433,610	63,327,944	0	†	123,398	354,308		101,916		25,629,801
2008	272,647,199	182,408,949	85,006,218	53,654,754	9,401,059	34,346,918		90,238,250	21,290,469	68,336,466	0	†	116,884	336,115		158,317		27,694,302
200912	448,984,521	334,105,544	205,952,968	73,818,048	10,560,849	43,773,680		114,878,976	34,421,850	79,654,030	0	†	116,896	368,650		317,550		32,826,364
2010	328,670,144	210,427,072	88,075,283	68,203,397	10,795,835	43,352,556		118,243,072	94,583,744	22,990,388	0	†	114,846	298,962		255,133		42,165,060
2011	349,668,264	223,307,404	85,356,068	88,914,598	12,372,982	36,663,757		126,360,860	125,869,650	0	0	†	0	265,075		226,136		40,926,947
2012	339,730,402	221,791,447	85,452,209	89,737,718	10,474,100	36,127,420		117,938,954	117,458,359	0	0	†	0	273,818		206,777		39,747,120
2013	321,841,868	208,844,486	83,742,274	81,347,845	10,204,158	33,550,208		112,997,383	112,622,099	0	0	†	0	212,688		162,596		39,400,958
2014	326,057,307	217,553,682	83,981,800	88,190,205	10,283,403	35,098,275		108,503,625	108,102,241	0	0	†	0	271,984		129,400		42,113,174
2015	329,019,999	224,956,985	85,578,876	93,984,875	10,264,776	35,128,457		104,063,014	103,656,877	0	0	†	0	281,698		124,440		39,790,913
2016	317,618,246	215,493,020	88,373,555	80,624,924	10,343,012	36,151,529		102,125,226	101,739,075	0	0	†	0	273,634		112,517		39,387,419
201711	354,441,144	255,496,048	87,734,516	120,812,065	10,217,374	36,732,093		98,945,096	98,624,421	0	0	†	0	290,959		29,716		46,439,864
2018	320,195,723	225,094,836	89,250,817	86,534,507	9,908,009	39,401,503		95,100,887	94,761,578	0	0	†	0	305,889		33,419		38,614,376
2019	343,343,517	249,897,061	88,613,904	109,344,661	10,045,325	41,893,171		93,446,456	93,112,683	0	0	†	0	300,663	13	33,110	13	32,162,853
2020	431,251,031	342,466,141	89,917,596	199,708,789	9,824,631	43,015,125	13	88,784,890	88,446,619	0	0	†	0	304,289	13	33,981	13	32,470,000

---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 prior to fiscal year (FY) 1990 because data before FY 1990 are not available. This program has existed since Medicare began but was not available as a separate budget item until FY 1990.

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 2022.

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 2022. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2022. U.S. Department of the Treasury, Tax Expenditures, fiscal years 1996 through 2020. (This table was prepared June 2021.)