Table 401.10.

Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2021

[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 expenditures 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	337,492,446	245,609,161	87,090,705	107,465,117	9,880,277	41,173,062		91,883,285	91,512,153	0	0	0	0	354,639		16,493		32,520,000
2020	430,072,511	344,698,012	89,929,196	199,708,789	9,832,654	45,227,373		85,374,499	84,991,610	0	0	0	0	365,357	13	17,533	13	27,600,000
2021	406,683,081	321,837,177	92,065,135	174,904,757	10,306,178	44,561,105	13	84,845,904	84,456,530	0	0	0	0	371,693	13	17,681	13	28,100,000
	Constant fiscal year 2021 dollars14
1965	$42,138,601	$42,188,054	$15,372,969	$9,476,741	$2,964,883	$14,373,461		-$49,453	†	†	$127,498	†	†	†		-$176,950		---
1970	86,259,347	81,027,470	37,760,609	22,228,996	6,247,962	14,789,904		5,231,877	†	$4,986,872	135,850	†	†	-$200,680		309,834		---
1975	111,663,450	106,520,562	48,563,369	34,964,055	7,357,227	15,635,910		5,142,888	†	5,639,779	163,142	†	$91,481	-179,759		-571,754		---
1980	122,376,036	107,393,657	49,941,716	34,549,800	4,825,789	18,076,351		14,982,378	†	14,327,209	99,019	†	239,306	-26,414		343,258		---
1985	108,916,687	89,222,018	38,638,309	25,545,860	4,818,178	20,219,671		19,694,669	†	19,356,493	48,893	†	173,744	-29,630		145,168		---
1990	132,157,388	110,216,884	43,242,646	35,524,176	6,654,331	24,795,732		21,940,503	†	21,294,451	29,532	$983	116,407	251,220		247,909		---
1991	141,669,918	117,666,442	47,853,989	36,914,450	6,963,308	25,934,695		24,003,475	†	23,292,503	32,663	941	119,607	246,847		310,915		---
1992	145,038,757	119,707,605	50,535,200	36,294,954	7,223,657	25,653,794		25,331,152	†	24,552,024	31,365	981	130,288	317,859		298,636		---
1993	153,373,042	123,578,956	54,192,243	35,884,198	7,218,514	26,284,002		29,794,086	†	29,041,420	51,417	†	127,296	302,336		271,617		---
1994	168,222,913	125,962,021	55,791,409	36,021,895	7,743,605	26,405,111		42,260,892	$1,413,665	40,091,862	90,959	†	125,089	297,054		242,264		$7,754,478
1995	172,291,890	132,746,923	56,392,726	42,144,070	7,915,647	26,294,480		39,544,967	7,741,249	31,059,446	88,331	†	106,332	303,567		246,040		7,740,123
1996	170,227,562	128,298,615	56,491,243	37,049,522	7,930,502	26,827,348		41,928,947	13,821,551	27,449,374	51,085	†	51,577	294,024		261,337		7,892,660
1997	179,819,629	132,630,210	57,084,427	39,676,228	8,078,891	27,790,664		47,189,419	15,701,430	30,832,656	84,793	†	80,448	367,167		122,925		8,776,921
1998	186,455,869	137,813,854	59,814,275	40,305,078	8,215,119	29,479,382		48,642,014	16,096,239	31,916,708	71,804	†	39,891	384,468		132,904		15,469,691
1999	194,607,738	146,874,544	62,969,790	44,054,669	8,384,880	31,465,205		47,733,193	15,460,670	31,702,549	52,504	†	39,417	403,476		74,578		50,698,536
2000	196,632,324	144,898,193	67,317,550	35,353,537	8,929,981	33,297,125		51,734,132	16,260,357	34,912,572	51,191	†	76,863	425,424		7,725		19,815,202
2001	207,147,774	154,048,056	72,669,301	34,392,883	8,804,769	38,181,103		53,099,718	15,459,750	36,976,993	37,435	†	119,793	474,162		31,585		21,308,116
2002	232,170,643	172,825,603	77,784,722	45,655,958	9,285,808	40,099,115		59,345,040	16,393,079	42,178,883	36,862	†	153,346	455,335		127,536		24,373,101
2003	255,681,524	189,664,539	84,927,372	53,729,100	9,359,689	41,648,379		66,016,985	16,823,884	48,415,329	47,282	†	147,577	436,529		146,384		25,245,719
2004	267,970,347	195,073,480	87,448,107	55,515,831	9,179,583	42,929,959		72,896,867	17,374,484	54,805,432	46,060	†	142,366	411,945		116,580		25,290,950
2005	287,334,471	211,333,048	93,151,782	63,236,041	9,846,978	45,098,247		76,001,423	16,961,853	58,409,640	0	†	136,295	412,452		81,184		26,894,560
200611	306,024,989	227,867,434	92,489,658	86,114,307	9,222,452	40,041,017		78,157,555	15,872,474	61,670,436	0	†	130,362	403,612		80,671		29,800,794
2007	276,731,449	195,185,220	89,712,656	57,916,216	9,150,497	38,405,851		81,546,229	15,862,541	65,087,956	0	†	126,828	364,155		104,748		26,342,105
2008	280,176,488	187,446,263	87,353,707	55,136,456	9,660,674	35,295,426		92,730,225	21,878,416	70,223,611	0	†	120,112	345,397		162,689		28,459,094
200912	462,020,587	343,806,151	211,932,721	75,961,322	10,867,479	45,044,630		118,214,436	35,421,273	81,966,749	0	†	120,290	379,354		326,770		33,779,462
2010	338,177,639	216,514,131	90,623,051	70,176,328	11,108,128	44,606,623		121,663,509	97,319,783	23,655,434	0	†	118,169	307,610		262,513		43,384,776
2011	359,673,996	229,697,329	87,798,525	91,458,882	12,727,034	37,712,887		129,976,667	129,471,401	0	0	†	0	272,660		232,607		42,098,069
2012	349,594,323	228,231,063	87,933,276	92,343,213	10,778,211	37,176,363		121,363,260	120,868,710	0	0	†	0	281,769		212,781		40,901,160
2013	331,186,404	214,908,193	86,173,694	83,709,744	10,500,432	34,524,323		116,278,212	115,892,032	0	0	†	0	218,863		167,317		40,544,948
2014	335,459,112	223,826,804	86,403,400	90,733,154	10,579,923	36,110,327		111,632,308	111,219,350	0	0	†	0	279,827		133,131		43,327,500
2015	338,376,845	231,354,431	88,012,614	96,657,667	10,556,691	36,127,459		107,022,413	106,604,726	0	0	†	0	289,709		127,978		40,922,508
2016	326,777,442	221,707,218	90,921,994	82,949,914	10,641,275	37,194,035		105,070,224	104,672,937	0	0	†	0	281,525		115,762		40,523,239
201711	364,628,959	262,839,853	90,256,297	124,284,605	10,511,055	37,787,895		101,789,106	101,459,214	0	0	†	0	299,322		30,570		47,774,700
2018	329,431,683	231,587,637	91,825,233	89,030,572	10,193,803	40,538,029		97,844,046	97,494,951	0	0	†	0	314,713		34,383		39,728,198
2019	353,429,504	257,207,310	91,203,300	112,539,832	10,346,843	43,117,335		96,222,195	95,833,537	0	0	0	0	371,386		17,272		34,055,658
2020	441,419,365	353,792,381	92,301,850	204,977,823	10,092,074	46,420,633		87,626,985	87,233,993	0	0	0	0	374,997	13	17,995	13	28,328,187
2021	406,683,081	321,837,177	92,065,135	174,904,757	10,306,178	44,561,105	13	84,845,904	84,456,530	0	0	0	0	371,693	13	17,681	13	28,100,000

---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 2023.

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 2023. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2023. U.S. Department of the Treasury, Tax Expenditures, fiscal years 1996 through 2022. (This table was prepared June 2022.)