Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2022

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Table 401.10.Federal support and estimated federal tax expenditures for education, by category: Selected fiscal years, 1965 through 2022
[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
2020¹³	459,779,435	374,619,271	103,159,196	213,450,048	12,782,654	45,227,373		85,160,164	84,991,610	0	0	0	0	586,270		-417,716		27,600,000
2021¹³	653,434,504	568,858,061	273,844,435	236,774,003	11,606,178	46,633,444		84,576,443	84,460,076	0	0	0	0	595,973	¹⁴	-479,606	¹⁴	29,930,000
2022¹³	809,635,664	726,068,614	96,177,352	577,519,074	10,790,533	41,581,655	¹⁴	83,567,049	83,507,645	0	0	0	0	481,509	¹⁴	-422,104	¹⁴	36,520,000
	Constant fiscal year 2022 dollars¹⁵
1965	$44,644,159	$44,696,553	$16,287,045	$10,040,228	$3,141,175	$15,228,106		-$52,393	†	†	$135,079	†	†	†		-$187,472		---
1970	91,388,321	85,845,358	40,005,852	23,550,730	6,619,465	15,669,310		5,542,964	†	$5,283,391	143,928	†	†	-$212,612		328,256		---
1975	118,302,951	112,854,266	51,450,944	37,043,015	7,794,687	16,565,620		5,448,684	†	5,975,120	172,842	†	$96,920	-190,448		-605,750		---
1980	129,652,506	113,779,276	52,911,247	36,604,129	5,112,730	19,151,170		15,873,230	†	15,179,104	104,907	†	253,535	-27,985		363,668		---
1985	115,392,865	94,527,153	40,935,740	27,064,815	5,104,667	21,421,932		20,865,712	†	20,507,429	51,800	†	184,075	-31,392		153,800		---
1990	140,015,456	116,770,372	45,813,850	37,636,441	7,049,997	26,270,084		23,245,084	†	22,560,617	31,288	$1,042	123,329	266,157		262,650		---
1991	150,093,601	124,662,881	50,699,384	39,109,381	7,377,346	27,476,771		25,430,720	†	24,677,473	34,605	997	126,718	261,525		329,402		---
1992	153,662,751	126,825,410	53,540,019	38,453,049	7,653,175	27,179,167		26,837,341	†	26,011,885	33,230	1,039	138,035	336,759		316,393		---
1993	162,492,592	130,926,952	57,414,509	38,017,870	7,647,726	27,846,847		31,565,640	†	30,768,221	54,474	†	134,865	320,312		287,768		---
1994	178,225,435	133,451,713	59,108,763	38,163,755	8,204,039	27,975,157		44,773,722	$1,497,721	42,475,721	96,367	†	132,527	314,716		256,669		$8,215,559
1995	182,536,353	140,640,046	59,745,833	44,649,953	8,386,311	27,857,948		41,896,308	8,201,543	32,906,239	93,584	†	112,655	321,617		260,670		8,200,351
1996	180,349,281	135,927,242	59,850,208	39,252,484	8,402,049	28,422,500		44,422,039	14,643,379	29,081,511	54,122	†	54,644	311,507		276,876		8,361,957
1997	190,511,691	140,516,393	60,478,663	42,035,374	8,559,261	29,443,094		49,995,298	16,635,036	32,665,963	89,834	†	85,232	388,998		130,234		9,298,796
1998	197,542,521	146,008,256	63,370,827	42,701,615	8,703,589	31,232,224		51,534,265	17,053,321	33,814,473	76,073	†	42,263	407,329		140,806		16,389,517
1999	206,179,100	155,607,694	66,713,970	46,674,156	8,883,445	33,336,123		50,571,406	16,379,961	33,587,580	55,626	†	41,761	427,466		79,012		53,713,067
2000	208,324,068	153,513,829	71,320,246	37,455,656	9,460,958	35,276,969		54,810,239	17,227,197	36,988,471	54,234	†	81,433	450,720		8,184		20,993,413
2001	219,464,766	163,207,743	76,990,212	36,437,881	9,328,300	40,451,349		56,257,023	16,378,986	39,175,642	39,661	†	126,916	502,355		33,463		22,575,095
2002	245,975,493	183,101,801	82,409,796	48,370,658	9,837,941	42,483,406		62,873,692	17,367,810	44,686,836	39,054	†	162,464	482,409		135,120		25,822,324
2003	270,884,329	200,941,979	89,977,147	56,923,829	9,916,215	44,124,788		69,942,350	17,824,231	51,294,101	50,093	†	156,352	462,485		155,088		26,746,828
2004	283,903,844	206,672,535	92,647,765	58,816,798	9,725,401	45,482,571		77,231,309	18,407,569	58,064,159	48,798	†	150,831	436,439		123,512		26,794,748
2005	304,419,358	223,898,896	98,690,581	66,996,051	10,432,478	47,779,785		80,520,462	17,970,403	61,882,673	0	†	144,399	436,976		86,012		28,493,708
2006¹¹	324,221,213	241,416,415	97,989,086	91,234,658	9,770,818	42,421,853		82,804,798	16,816,250	65,337,356	0	†	138,114	427,610		85,467		31,572,747
2007	293,185,880	206,790,919	95,046,964	61,359,910	9,694,584	40,689,460		86,394,961	16,805,727	68,958,081	0	†	134,369	385,808		110,977		27,908,405
2008	296,835,761	198,591,804	92,547,752	58,414,866	10,235,097	37,394,089		98,243,957	23,179,305	74,399,102	0	†	127,253	365,934		172,362		30,151,270
2009¹²	489,492,298	364,248,839	224,534,225	80,477,977	11,513,658	47,722,980		125,243,458	37,527,420	86,840,486	0	†	127,443	401,910		346,199		35,787,987
2010	358,285,657	229,388,045	96,011,491	74,349,008	11,768,617	47,258,929		128,897,612	103,106,410	25,061,985	0	†	125,195	325,900		278,122		45,964,431
2011	381,060,186	243,355,116	93,019,019	96,897,021	13,483,782	39,955,293		137,705,070	137,169,761	0	0	†	0	288,872		246,437		44,601,217
2012	370,381,176	241,801,666	93,161,783	97,833,934	11,419,082	39,386,867		128,579,510	128,055,555	0	0	†	0	298,522		225,433		43,333,140
2013	350,878,724	227,686,618	91,297,576	88,687,119	11,124,786	36,577,137		123,192,106	122,782,964	0	0	†	0	231,877		177,265		42,955,747
2014	355,405,486	237,135,529	91,540,940	96,128,141	11,209,004	38,257,445		118,269,957	117,832,444	0	0	†	0	296,465		141,047		45,903,750
2015	358,496,707	245,110,749	93,245,838	102,404,925	11,184,391	38,275,595		113,385,958	112,943,435	0	0	†	0	306,935		135,588		43,355,757
2016	346,207,605	234,889,913	96,328,209	87,882,110	11,274,005	39,405,590		111,317,691	110,896,783	0	0	†	0	298,264		122,645		42,932,748
2017¹¹	386,309,771	278,468,291	95,622,930	131,674,558	11,136,042	40,034,761		107,841,479	107,491,972	0	0	†	0	317,119		32,388		50,615,380
2018	349,019,667	245,357,821	97,285,155	94,324,323	10,799,926	42,948,417		103,661,846	103,291,994	0	0	†	0	333,426		36,427		42,090,433
2019	374,376,532	272,451,449	96,608,729	119,209,833	10,960,079	45,672,809		101,925,083	101,513,390	0	0	0	0	393,397		18,295		36,074,066
2020¹³	500,547,853	407,836,579	112,306,271	232,376,560	13,916,085	49,237,662		92,711,274	92,527,774	0	0	0	0	638,254		-454,755		30,047,279
2021¹³	691,808,663	602,265,311	289,926,460	250,678,998	12,287,773	49,372,080		89,543,352	89,420,151	0	0	0	0	630,972	¹⁴	-507,771	¹⁴	31,687,695
2022¹³	809,635,664	726,068,614	96,177,352	577,519,074	10,790,533	41,581,655	¹⁴	83,567,049	83,507,645	0	0	0	0	481,509	¹⁴	-422,104	¹⁴	36,520,000
---Not available.
†Not applicable.
¹On-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.
²Losses 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.
³Other education includes libraries, museums, cultural activities, and miscellaneous research.
⁴The 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.
⁵The 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.
⁶Student loans created from institutional matching funds (since 1993, one-third of federal capital contributions). Excludes repayments of outstanding loans.
⁷Student 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.
⁸Formerly 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.
⁹Institutions award grants to undergraduate students, and the federal share of such grants may not exceed 75 percent of the total grant.
¹⁰Employer contributions to student earnings are generally one-third of federal allocation.
¹¹The increases in postsecondary expenditures in 2006 and 2017 resulted primarily from accounting adjustments.
¹²All 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.
¹³Includes funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) of 2021. Transfer of funds between the Supplemental Educational Opportunity Grants and Work-Study Aid was temporarily allowed in response to the impact the coronavirus pandemic had on on-campus work-study opportunities.
¹⁴Estimated.
¹⁵Data 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 2024.
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. Off-budget support refers to funds not included in budget totals and not subject to the normal budget process or budget enforcement procedures. Nonfederal funds are funds matched or provided by institutions as part of a financial aid program. 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 2024. National Science Foundation, Federal Funds for Research and Development, fiscal years 1967 through 2024. U.S. Department of the Treasury, Tax Expenditures, fiscal years 1996 through 2023. (This table was prepared March 2024.)

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