Within each state, policies and decisions about the financing of higher education are made in the context of multiple factors, including current and projected economic conditions, state tax structures, competing budgetary priorities across the state, cultural and ideological shifts in the state population, and political and higher education characteristics of the state. Within these contexts, state policymakers must make decisions about necessary taxation levels and spending priorities for different public services and investments.
The per-student data included in the SHEF report provide useful information about revenues relative to the need to fund higher education and are important for examining the impact of funding differences on public institutions and students across states and over time. However, examining state support on a full-time equivalent (FTE) enrollment basis does not account for the varying ability of states to fund higher education and says nothing about a state’s relative effort. 1 Tandberg, D.A., & Laderman, S.A. (2018). Evaluating state funding effort for higher education. MHEC Policy Brief. https://www.mhec.org/sites/default/files/resources/mhec_affordability_series6.pdf VIEW ALL FOOTNOTES
In an effort to provide this additional context about a state’s effort and ability to fund higher education, this report uses publicly available data to estimate state tax capacity and tax effort. It combines external data with SHEF data on state funding for public and private higher education to construct three indicators of state effort to fund higher education: funding for higher education as a percentage of total state and local tax revenues and lottery profits, funding per capita, and funding per $1,000 of personal income. The information presented here is intended to provide contextual and comparative information for policymakers and researchers as they evaluate public policy decisions for higher education. Unlike the main SHEF report and previous iterations of the State Effort report, data presented here do not include any federal stimulus funding.
The information presented in this report utilizes the most recent publicly available data, which lags the latest SHEF report data by one to two years. In the case of state and local tax revenue, fiscal year 2021 is the most recent data available from the Census Bureau Annual Surveys of State and Local Government Finances and the U.S. Department of the Treasury. The most recent data for population and personal income are for fiscal year 2022. Population data are from the U.S. Census Bureau Population and Housing Unit Estimates. Personal income data are collected from the U.S. Department of Commerce, Bureau of Economic Analysis.
The data presented in this report are adjusted for inflation using the Consumer Price Index (CPI). For each metric discussed in this report, CPI is indexed to the most recently available year of data (2021 or 2022).
In this section, we explore the total capacity of states to fund higher education. States with a higher economic output and a higher tax rate have more funding available for discretionary budgetary items like higher education. Trends in tax capacity and revenue are explored over time and across states.
State revenues are determined by two factors: the total resources available in a state that can potentially be taxed (i.e., tax capacity) and the rate at which state revenue policies tax these resources in support of public services.
National Trends
Trend 1 shows the U.S. Treasury Department’s total taxable resources i Total taxable resources (TTR) Total taxable resources (TTR) are the unduplicated sum of the gross state product and state personal income, minus components presumed not taxable by the state plus various components of income derived from out-of-state sources. VIEW ALL DATA DEFINITIONS per capita which is used to estimate tax capacity and represent the total income flows produced in a state and received by residents of the state that could potentially be taxed. 2 U.S. Department of the Treasury. (2002). Treasury methodology for estimating total taxable resources (TTR). VIEW ALL FOOTNOTES While there is no perfect measure of tax capacity, TTR is a broader and more complete measure of income flows than personal income or gross state product, the two other capacity measures that are often used to calculate effective tax rates.
Trend 2 shows actual tax revenue i Actual tax revenue (ATR) Actual tax revenue (ATR) data are the total general revenues derived from taxation by state and local governments. VIEW ALL DATA DEFINITIONS per capita, which are collected from the U.S. Census Bureau and represent the total amount collected from all state and local taxes.
Trend 3 shows the effective tax rate i Effective tax rate Effective tax rate is actual tax revenue per capita divided by total taxable resources per capita, expressed as a percentage. VIEW ALL DATA DEFINITIONS represents the percentage of total state revenues collected through state and local government taxes and is calculated by dividing actual tax revenues by total taxable resources. Effective tax rates can be a useful way to analyze a state’s ability to collect additional revenue through taxes. States with lower effective rates may have additional capacity to increase state and local revenue. Political, demographic, and economic factors all affect taxation decisions, and many states may choose to prioritize a lower effective tax rate over increased public services. A steadily declining effective tax rate may indicate that a state’s tax system is not keeping up with changes in the broader economy or income growth. While effective tax rates do not consider the types or levels of taxation, the erosion of a particular tax base can influence the effective tax rate.
State Trends
Figure 1 shows how the effective tax rates vary across states, as each state has a unique tax base and structure.
Table 1 shows the total taxable resources, actual state and local tax revenues, and the effective tax rate for each state. Total taxable resources, an indicator of a state’s tax base, vary extensively by state. States with greater TTR per capita have larger tax bases from which they can draw revenue to fund public services. In general, states with higher TTR per capita tend to collect a larger amount in actual tax revenue per capita.
Tax Capacity, Tax Revenues, and Effective Tax Rates by State, FY 2021
Actual Tax Revenues (ATR) | Total Taxable Resources (TTR) | Effective Tax Rate (ATR/TTR) | ||||
---|---|---|---|---|---|---|
Dollars per Capita | Index to U.S. Average | Dollars per Capita | Index to U.S. Average | Tax Rate | Index to U.S. Average | |
Alabama | $4,252 | 0.67 | $59,600 | 0.72 | 7.1% | 0.94 |
Alaska | $4,196 | 0.66 | $85,407 | 1.03 | 4.9% | 0.65 |
Arizona | $4,691 | 0.74 | $70,436 | 0.85 | 6.7% | 0.88 |
Arkansas | $4,879 | 0.77 | $62,136 | 0.75 | 7.9% | 1.03 |
California | $9,133 | 1.45 | $99,392 | 1.19 | 9.2% | 1.21 |
Colorado | $6,433 | 1.02 | $92,391 | 1.11 | 7.0% | 0.92 |
Connecticut | $9,545 | 1.51 | $111,053 | 1.34 | 8.6% | 1.13 |
Delaware | $6,804 | 1.08 | $97,998 | 1.18 | 6.9% | 0.91 |
Florida | $4,429 | 0.70 | $81,176 | 0.98 | 5.5% | 0.72 |
Georgia | $4,601 | 0.73 | $74,270 | 0.89 | 6.2% | 0.82 |
Hawaii | $7,735 | 1.22 | $72,010 | 0.87 | 10.7% | 1.41 |
Idaho | $4,719 | 0.75 | $67,267 | 0.81 | 7.0% | 0.92 |
Illinois | $7,291 | 1.15 | $87,112 | 1.05 | 8.4% | 1.10 |
Indiana | $5,380 | 0.85 | $71,585 | 0.86 | 7.5% | 0.99 |
Iowa | $5,940 | 0.94 | $78,912 | 0.95 | 7.5% | 0.99 |
Kansas | $5,944 | 0.94 | $78,485 | 0.94 | 7.6% | 1.00 |
Kentucky | $4,673 | 0.74 | $60,734 | 0.73 | 7.7% | 1.01 |
Louisiana | $4,809 | 0.76 | $63,284 | 0.76 | 7.6% | 1.00 |
Maine | $6,854 | 1.08 | $68,522 | 0.82 | 10.0% | 1.32 |
Maryland | $7,243 | 1.15 | $89,930 | 1.08 | 8.1% | 1.06 |
Massachusetts | $8,098 | 1.28 | $111,465 | 1.34 | 7.3% | 0.96 |
Michigan | $4,964 | 0.79 | $66,699 | 0.80 | 7.4% | 0.98 |
Minnesota | $7,458 | 1.18 | $83,459 | 1.00 | 8.9% | 1.18 |
Mississippi | $4,428 | 0.70 | $50,703 | 0.61 | 8.7% | 1.15 |
Missouri | $4,649 | 0.74 | $70,535 | 0.85 | 6.6% | 0.87 |
Montana | $5,192 | 0.82 | $70,456 | 0.85 | 7.4% | 0.97 |
Nebraska | $6,354 | 1.01 | $87,201 | 1.05 | 7.3% | 0.96 |
Nevada | $5,156 | 0.82 | $82,032 | 0.99 | 6.3% | 0.83 |
New Hampshire | $5,443 | 0.86 | $94,509 | 1.14 | 5.8% | 0.76 |
New Jersey | $8,301 | 1.31 | $96,663 | 1.16 | 8.6% | 1.13 |
New Mexico | $5,171 | 0.82 | $59,996 | 0.72 | 8.6% | 1.13 |
New York | $10,204 | 1.62 | $110,904 | 1.33 | 9.2% | 1.21 |
North Carolina | $4,942 | 0.78 | $71,974 | 0.87 | 6.9% | 0.90 |
North Dakota | $6,997 | 1.11 | $91,975 | 1.11 | 7.6% | 1.00 |
Ohio | $5,327 | 0.84 | $72,638 | 0.87 | 7.3% | 0.97 |
Oklahoma | $4,495 | 0.71 | $62,998 | 0.76 | 7.1% | 0.94 |
Oregon | $6,503 | 1.03 | $74,864 | 0.90 | 8.7% | 1.14 |
Pennsylvania | $6,263 | 0.99 | $78,027 | 0.94 | 8.0% | 1.06 |
Rhode Island | $6,491 | 1.03 | $78,709 | 0.95 | 8.2% | 1.09 |
South Carolina | $4,466 | 0.71 | $63,794 | 0.77 | 7.0% | 0.92 |
South Dakota | $4,698 | 0.74 | $83,685 | 1.01 | 5.6% | 0.74 |
Tennessee | $4,285 | 0.68 | $72,277 | 0.87 | 5.9% | 0.78 |
Texas | $4,915 | 0.78 | $80,956 | 0.97 | 6.1% | 0.80 |
Utah | $5,747 | 0.91 | $81,882 | 0.98 | 7.0% | 0.92 |
Vermont | $7,575 | 1.20 | $72,169 | 0.87 | 10.5% | 1.38 |
Virginia | $6,202 | 0.98 | $85,769 | 1.03 | 7.2% | 0.95 |
Washington | $6,677 | 1.06 | $105,417 | 1.27 | 6.3% | 0.83 |
West Virginia | $4,681 | 0.74 | $57,380 | 0.69 | 8.2% | 1.07 |
Wisconsin | $5,689 | 0.90 | $74,041 | 0.89 | 7.7% | 1.01 |
Wyoming | $5,220 | 0.83 | $100,577 | 1.21 | 5.2% | 0.68 |
D.C. | $13,132 | 2.08 | $149,216 | 1.79 | 8.8% | 1.16 |
U.S. | $6,317 | 1.00 | $83,175 | 1.00 | 7.6% | 1.00 |
- Effective tax rates are calculated from actual tax revenues divided by total taxable resources.
- Actual tax (ATR) data are the per-capita general revenues derived from taxation by state and local governments.
- Total taxable resources (TTR) equals the taxable gross state product (GDP) per capita.
- The U.S. calculation does not include the District of Columbia.
- State Higher Education Executive Officers Association
Allocation to Higher Education, FY 2021
The percentage of revenue allocated to higher education i Allocation to higher education Higher education support as a proportion of actual tax revenues and lottery profits. VIEW ALL DATA DEFINITIONS compares available state and local funds from tax revenue and lottery profits i Lottery profits Total lottery revenues from all lotto games and gaming operations, where applicable, that are transferred to beneficiaries. VIEW ALL DATA DEFINITIONS relative to the amount of these funds appropriated to higher education. Higher education support is defined as state and local tax and non-tax support for public and independent higher education, including special purpose appropriations for research, agriculture, and medical education. 3 Higher education support refers to the sum of state tax appropriations, non-tax support, local appropriations, non-appropriated support, state-funded endowment earnings, and other state funds, net of any funds not available for use. Federal stimulus funding is not included. VIEW ALL FOOTNOTES The percentage of revenue metric provides a direct assessment of a state’s willingness to allocate tax revenues to higher education.
National Trends
Map 1 shows the percentages of actual tax revenues and lottery profits states allocated to higher education.
Trend 4 shows the national-level percentages of actual tax revenues and lottery profits allocated to higher education over time.
State Trends
Figure 2 shows the percentage of tax and lottery revenue allocated to higher education by state.
Table 2 shows the percentage of tax and lottery revenues allocated to higher education by state over time.
Percentage of Tax and Lottery Revenues Allocated to Higher Education by State, FY 1980-2021
1980 | 2001 | 2011 | 2016 | 2020 | 2021 | Index to U.S. Average | Change Since 2020 | Change Since 2016 | Change Since 2011 | Change Since 2001 | Change Since 1980 | |
---|---|---|---|---|---|---|---|---|---|---|---|---|
Alabama | 12.6% | 11.1% | 10.3% | 9.3% | 9.1% | 8.3% | 1.61 | -0.8 | -1.0 | -2.0 | -2.8 | -4.3 |
Alaska | 5.2% | 7.7% | 4.8% | 14.0% | 9.8% | 9.9% | 1.91 | 0.1 | -4.2 | 5.1 | 2.2 | 4.7 |
Arizona | 10.7% | 8.9% | 8.5% | 6.6% | 6.5% | 5.7% | 1.11 | -0.8 | -0.9 | -2.8 | -3.2 | -5.0 |
Arkansas | 10.5% | 9.9% | 10.3% | 8.6% | 8.0% | 7.1% | 1.37 | -1.0 | -1.5 | -3.2 | -2.8 | -3.4 |
California | 10.5% | 8.0% | 7.0% | 6.5% | 6.8% | 5.6% | 1.08 | -1.2 | -0.9 | -1.4 | -2.4 | -4.9 |
Colorado | 7.8% | 5.4% | 3.4% | 3.6% | 3.7% | 1.9% | 0.37 | -1.8 | -1.7 | -1.5 | -3.4 | -5.9 |
Connecticut | 5.3% | 5.5% | 5.7% | 4.9% | 4.1% | 3.9% | 0.76 | -0.2 | -1.0 | -1.8 | -1.6 | -1.4 |
Delaware | 8.0% | 6.7% | 4.9% | 4.8% | 4.3% | 3.8% | 0.73 | -0.5 | -1.1 | -1.1 | -2.9 | -4.3 |
Florida | 8.5% | 7.3% | 5.7% | 5.9% | 6.2% | 5.8% | 1.13 | -0.4 | -0.1 | 0.1 | -1.4 | -2.7 |
Georgia | 10.3% | 9.1% | 9.1% | 7.9% | 8.5% | 7.2% | 1.39 | -1.4 | -0.7 | -2.0 | -1.9 | -3.2 |
Hawaii | 10.9% | 7.8% | 7.6% | 6.5% | 7.1% | 7.1% | 1.38 | 0.1 | 0.6 | -0.5 | -0.7 | -3.7 |
Idaho | 12.7% | 9.3% | 7.7% | 7.5% | 7.4% | 6.5% | 1.25 | -0.9 | -1.0 | -1.2 | -2.8 | -6.2 |
Illinois | 7.4% | 7.8% | 7.3% | 5.8% | 6.5% | 6.2% | 1.19 | -0.4 | 0.4 | -1.2 | -1.6 | -1.3 |
Indiana | 9.5% | 7.8% | 6.7% | 6.7% | 5.7% | 4.8% | 0.93 | -0.9 | -1.9 | -1.9 | -3.0 | -4.7 |
Iowa | 9.1% | 10.9% | 6.4% | 5.7% | 5.1% | 4.6% | 0.90 | -0.5 | -1.1 | -1.8 | -6.3 | -4.5 |
Kansas | 12.5% | 10.4% | 8.0% | 7.4% | 7.4% | 6.5% | 1.26 | -0.9 | -0.9 | -1.4 | -3.9 | -6.0 |
Kentucky | 11.0% | 9.5% | 8.4% | 7.1% | 6.1% | 5.6% | 1.08 | -0.5 | -1.5 | -2.9 | -3.9 | -5.5 |
Louisiana | 9.4% | 8.4% | 7.7% | 6.4% | 5.8% | 5.0% | 0.98 | -0.8 | -1.4 | -2.7 | -3.4 | -4.4 |
Maine | 5.7% | 5.2% | 4.4% | 4.1% | 3.7% | 3.4% | 0.66 | -0.3 | -0.7 | -1.0 | -1.8 | -2.3 |
Maryland | 7.6% | 7.7% | 6.5% | 6.0% | 6.1% | 5.8% | 1.12 | -0.3 | -0.2 | -0.7 | -1.9 | -1.8 |
Massachusetts | 4.6% | 4.2% | 3.1% | 3.3% | 3.3% | 3.1% | 0.61 | -0.2 | -0.2 | 0.0 | -1.1 | -1.4 |
Michigan | 8.3% | 8.2% | 6.5% | 5.7% | 5.3% | 5.3% | 1.03 | 0.0 | -0.4 | -1.2 | -2.9 | -3.0 |
Minnesota | 10.1% | 7.0% | 5.1% | 4.5% | 4.6% | 4.0% | 0.77 | -0.6 | -0.6 | -1.2 | -3.0 | -6.1 |
Mississippi | 14.0% | 13.1% | 10.6% | 10.2% | 8.7% | 7.4% | 1.43 | -1.3 | -2.8 | -3.2 | -5.7 | -6.6 |
Missouri | 8.6% | 7.5% | 5.5% | 5.2% | 5.0% | 4.2% | 0.81 | -0.8 | -1.0 | -1.3 | -3.3 | -4.4 |
Montana | 7.8% | 6.4% | 5.2% | 6.7% | 5.5% | 4.9% | 0.94 | -0.7 | -1.8 | -0.3 | -1.5 | -3.0 |
Nebraska | 11.7% | 9.8% | 9.9% | 9.3% | 8.6% | 8.0% | 1.56 | -0.6 | -1.2 | -1.8 | -1.7 | -3.7 |
Nevada | 7.5% | 5.9% | 6.0% | 5.0% | 5.2% | 4.1% | 0.79 | -1.1 | -0.9 | -1.9 | -1.8 | -3.4 |
New Hampshire | 4.3% | 2.4% | 2.6% | 1.9% | 2.1% | 2.0% | 0.38 | -0.1 | 0.0 | -0.6 | -0.4 | -2.4 |
New Jersey | 6.0% | 5.1% | 4.4% | 4.1% | 3.6% | 3.0% | 0.58 | -0.6 | -1.1 | -1.4 | -2.1 | -3.1 |
New Mexico | 12.7% | 10.2% | 13.7% | 13.8% | 10.9% | 10.5% | 2.03 | -0.4 | -3.4 | -3.3 | 0.2 | -2.3 |
New York | 5.7% | 3.8% | 3.8% | 3.5% | 3.5% | 3.2% | 0.63 | -0.3 | -0.3 | -0.6 | -0.5 | -2.4 |
North Carolina | 11.6% | 11.5% | 11.3% | 10.1% | 10.3% | 8.9% | 1.71 | -1.5 | -1.2 | -2.5 | -2.7 | -2.8 |
North Dakota | 13.8% | 10.6% | 6.6% | 8.1% | 6.4% | 6.9% | 1.35 | 0.5 | -1.1 | 0.3 | -3.6 | -6.9 |
Ohio | 7.6% | 6.4% | 4.7% | 4.6% | 4.3% | 4.0% | 0.78 | -0.2 | -0.5 | -0.7 | -2.4 | -3.6 |
Oklahoma | 11.1% | 9.6% | 9.3% | 7.4% | 6.0% | 5.3% | 1.02 | -0.7 | -2.1 | -4.0 | -4.3 | -5.8 |
Oregon | 10.3% | 7.6% | 5.6% | 5.0% | 5.0% | 4.3% | 0.83 | -0.7 | -0.7 | -1.3 | -3.3 | -6.0 |
Pennsylvania | 5.7% | 5.6% | 3.5% | 2.7% | 2.7% | 2.4% | 0.46 | -0.3 | -0.3 | -1.1 | -3.2 | -3.3 |
Rhode Island | 7.6% | 4.3% | 2.9% | 2.9% | 2.9% | 2.7% | 0.52 | -0.2 | -0.2 | -0.2 | -1.5 | -4.9 |
South Carolina | 14.4% | 9.5% | 6.3% | 6.3% | 6.3% | 5.6% | 1.09 | -0.7 | -0.7 | -0.7 | -3.9 | -8.8 |
South Dakota | 9.4% | 7.0% | 6.6% | 6.1% | 6.5% | 6.1% | 1.18 | -0.3 | 0.0 | -0.5 | -0.9 | -3.3 |
Tennessee | 10.6% | 8.0% | 8.6% | 7.5% | 8.4% | 7.7% | 1.49 | -0.7 | 0.2 | -0.9 | -0.3 | -2.8 |
Texas | 11.8% | 9.2% | 8.3% | 7.2% | 7.5% | 7.1% | 1.38 | -0.3 | -0.1 | -1.2 | -2.0 | -4.7 |
Utah | 11.3% | 9.2% | 7.7% | 8.0% | 8.4% | 6.5% | 1.25 | -1.9 | -1.6 | -1.2 | -2.7 | -4.9 |
Vermont | 5.4% | 2.9% | 3.0% | 2.4% | 2.3% | 2.5% | 0.49 | 0.2 | 0.1 | -0.4 | -0.4 | -2.9 |
Virginia | 9.5% | 7.3% | 5.3% | 4.8% | 4.8% | 4.6% | 0.89 | -0.2 | -0.2 | -0.7 | -2.7 | -4.9 |
Washington | 11.2% | 7.0% | 5.6% | 4.8% | 4.7% | 4.8% | 0.93 | 0.1 | 0.0 | -0.8 | -2.2 | -6.4 |
West Virginia | 9.4% | 8.8% | 6.6% | 6.3% | 6.5% | 5.9% | 1.14 | -0.6 | -0.4 | -0.7 | -2.9 | -3.5 |
Wisconsin | 10.2% | 8.8% | 7.6% | 6.1% | 5.8% | 5.7% | 1.10 | -0.2 | -0.4 | -1.9 | -3.2 | -4.5 |
Wyoming | 9.2% | 9.3% | 10.2% | 14.4% | 13.7% | 14.2% | 2.74 | 0.5 | -0.2 | 4.0 | 4.9 | 4.9 |
D.C. | N/A | N/A | 1.4% | 1.1% | 1.3% | 1.3% | 0.25 | 0.0 | 0.2 | -0.1 | N/A | N/A |
U.S. | 8.7% | 7.3% | 6.3% | 5.8% | 5.7% | 5.2% | 1.00 | -0.6 | -0.6 | -1.2 | -2.2 | -3.5 |
- Allocation to higher education is higher education support as a proportion of actual tax revenues and lottery profits. Actual tax revenue (ATR) data are the per-capita general revenues derived from taxation by state and local governments. Lottery profits are the revenues from all lotto games and gaming operations, where applicable, that are transferred to beneficiaries.
- Total state and local support is the sum of tax appropriations, non-tax support, local appropriations, non-appropriated support, state-funded endowment earnings, and other state funds, net of any funds not available for use. Federal stimulus funding is not included.
- Year change columns show percentage point increases or decreases, not percent change.
- The years 1980 and 2001 are included in this table because they are the starting points of the historical SHEF dataset and modern SHEF data collection, respectively.
- The U.S. calculation does not include the District of Columbia. Data for the District of Columbia are not available prior to 2011.
- State Higher Education Executive Officers Association
Higher Education Support per Capita, FY 2022
Higher education support per capita i Support per capita Higher education support per capita normalizes state funding for a state’s population. It assesses effort because states with larger populations generally should have a broader tax base and, therefore, may be able to direct greater resources toward higher education. VIEW ALL DATA DEFINITIONS standardizes funding for a state’s population. i Population The number of individuals (both civilian and military) who reside in a state. VIEW ALL DATA DEFINITIONS 4 Higher education support refers to the sum of state tax appropriations, non-tax support, local appropriations, non-appropriated support, state-funded endowment earnings, and other state funds, net of any funds not available for use. Federal stimulus funding is not included. VIEW ALL FOOTNOTES It assesses effort because states with larger populations generally should have a broader tax base and, therefore, may be able to direct greater resources toward higher education. Support per capita is also an alternative measure to support per FTE, which measures funding on a student enrollment basis. Finance data are often reported in per capita terms, and policymakers are likely familiar with similar measures to make comparisons across states.
Higher education support per capita does not take into account tax structures or a state’s ability to collect tax revenue for public services. Additionally, geographically large states with small populations may need to allocate more resources on a per capita basis to provide the same level of services that a smaller, denser state is able to provide. To calculate state support per capita, higher education support is divided by the total population. Higher education support includes state and local tax and non-tax support for public and independent higher education, including special purpose appropriations for research, agriculture, and medical education.
National Trends
Map 2 shows higher education support per capita across the states.
Trend 5 shows the national-level higher education support per capita over time.
State Trends
Figure 3 shows higher education support per capita by state.
Table 3 shows higher education support per capita by state over time.
Higher Education Support per Capita by State, FY 1980-2022 (Constant Dollars)
1980 | 2001 | 2012 | 2017 | 2021 | 2022 | Index to U.S. Average | % Change Since 2021 | % Change Since 2017 | % Change Since 2012 | % Change Since 2001 | % Change Since 1980 | |
---|---|---|---|---|---|---|---|---|---|---|---|---|
Alabama | $296 | $400 | $393 | $381 | $382 | $394 | 1.10 | 3.1% | 3.3% | 0.3% | -1.6% | 33.0% |
Alaska | $770 | $501 | $640 | $563 | $448 | $407 | 1.14 | -9.2% | -27.7% | -36.3% | -18.8% | -47.1% |
Arizona | $398 | $382 | $309 | $295 | $292 | $293 | 0.82 | 0.4% | -0.6% | -5.0% | -23.3% | -26.3% |
Arkansas | $247 | $379 | $450 | $399 | $377 | $370 | 1.04 | -1.8% | -7.2% | -17.8% | -2.5% | 49.8% |
California | $451 | $509 | $382 | $487 | $556 | $579 | 1.62 | 4.2% | 19.0% | 51.6% | 13.8% | 28.4% |
Colorado | $282 | $286 | $173 | $203 | $134 | $230 | 0.65 | 71.3% | 13.8% | 33.0% | -19.3% | -18.3% |
Connecticut | $207 | $411 | $407 | $414 | $411 | $431 | 1.21 | 4.9% | 4.3% | 5.9% | 4.8% | 108.3% |
Delaware | $308 | $383 | $296 | $292 | $285 | $264 | 0.74 | -7.4% | -9.5% | -10.7% | -31.0% | -14.2% |
Florida | $238 | $318 | $240 | $263 | $286 | $269 | 0.75 | -5.8% | 2.4% | 12.2% | -15.4% | 13.0% |
Georgia | $289 | $456 | $333 | $371 | $368 | $375 | 1.05 | 1.8% | 1.0% | 12.7% | -17.8% | 29.9% |
Hawaii | $504 | $456 | $477 | $552 | $597 | $530 | 1.49 | -11.3% | -4.1% | 11.0% | 16.2% | 5.1% |
Idaho | $348 | $417 | $284 | $343 | $333 | $309 | 0.87 | -6.9% | -9.7% | 8.9% | -25.8% | -11.0% |
Illinois | $290 | $429 | $456 | $499 | $490 | $493 | 1.38 | 0.7% | -1.0% | 8.2% | 15.1% | 70.1% |
Indiana | $253 | $344 | $300 | $311 | $284 | $277 | 0.78 | -2.6% | -11.0% | -7.8% | -19.6% | 9.2% |
Iowa | $317 | $493 | $329 | $325 | $300 | $283 | 0.79 | -5.6% | -12.9% | -13.9% | -42.7% | -10.7% |
Kansas | $418 | $502 | $415 | $406 | $421 | $417 | 1.17 | -1.0% | 2.7% | 0.5% | -17.0% | -0.4% |
Kentucky | $294 | $404 | $361 | $314 | $287 | $288 | 0.81 | 0.3% | -8.3% | -20.3% | -28.8% | -2.3% |
Louisiana | $289 | $368 | $341 | $274 | $265 | $294 | 0.82 | 10.7% | 7.4% | -13.8% | -20.2% | 1.7% |
Maine | $175 | $290 | $255 | $268 | $254 | $242 | 0.68 | -4.7% | -9.7% | -5.1% | -16.4% | 38.6% |
Maryland | $315 | $455 | $414 | $464 | $468 | $459 | 1.29 | -1.9% | -1.1% | 10.9% | 0.9% | 45.8% |
Massachusetts | $207 | $291 | $229 | $267 | $281 | $271 | 0.76 | -3.5% | 1.4% | 18.5% | -6.6% | 31.3% |
Michigan | $328 | $422 | $259 | $286 | $293 | $310 | 0.87 | 5.7% | 8.3% | 19.6% | -26.5% | -5.6% |
Minnesota | $410 | $435 | $303 | $330 | $323 | $306 | 0.86 | -5.2% | -7.3% | 1.0% | -29.7% | -25.4% |
Mississippi | $328 | $475 | $425 | $426 | $359 | $356 | 1.00 | -0.9% | -16.5% | -16.4% | -25.2% | 8.5% |
Missouri | $235 | $322 | $225 | $225 | $214 | $214 | 0.60 | 0.1% | -4.9% | -4.9% | -33.4% | -8.7% |
Montana | $281 | $262 | $263 | $292 | $275 | $252 | 0.71 | -8.3% | -13.9% | -4.3% | -3.8% | -10.3% |
Nebraska | $406 | $485 | $534 | $569 | $556 | $528 | 1.48 | -4.9% | -7.2% | -1.1% | 8.8% | 30.2% |
Nevada | $273 | $281 | $250 | $267 | $228 | $235 | 0.66 | 3.1% | -11.9% | -5.9% | -16.4% | -14.0% |
New Hampshire | $118 | $142 | $79 | $112 | $118 | $110 | 0.31 | -6.9% | -2.4% | 38.9% | -22.6% | -6.7% |
New Jersey | $251 | $362 | $322 | $332 | $272 | $309 | 0.87 | 13.4% | -6.9% | -3.9% | -14.7% | 23.1% |
New Mexico | $406 | $474 | $594 | $592 | $588 | $622 | 1.74 | 5.7% | 4.9% | 4.7% | 31.3% | 53.1% |
New York | $305 | $315 | $360 | $399 | $365 | $349 | 0.98 | -4.4% | -12.5% | -3.0% | 10.7% | 14.6% |
North Carolina | $314 | $507 | $494 | $493 | $482 | $487 | 1.36 | 0.9% | -1.3% | -1.4% | -4.1% | 54.8% |
North Dakota | $420 | $472 | $632 | $657 | $527 | $503 | 1.41 | -4.6% | -23.4% | -20.5% | 6.5% | 19.9% |
Ohio | $223 | $325 | $239 | $252 | $238 | $224 | 0.63 | -5.6% | -11.0% | -6.0% | -30.9% | 0.7% |
Oklahoma | $334 | $409 | $360 | $294 | $258 | $248 | 0.69 | -4.1% | -15.7% | -31.3% | -39.4% | -25.9% |
Oregon | $367 | $354 | $249 | $284 | $311 | $311 | 0.87 | 0.0% | 9.2% | 24.7% | -12.2% | -15.5% |
Pennsylvania | $202 | $278 | $173 | $168 | $165 | $153 | 0.43 | -7.6% | -9.1% | -11.6% | -45.2% | -24.6% |
Rhode Island | $274 | $263 | $193 | $211 | $198 | $202 | 0.57 | 1.9% | -4.2% | 4.6% | -23.1% | -26.3% |
South Carolina | $369 | $365 | $249 | $278 | $279 | $275 | 0.77 | -1.2% | -1.0% | 10.7% | -24.6% | -25.4% |
South Dakota | $267 | $294 | $277 | $327 | $323 | $300 | 0.84 | -7.0% | -8.1% | 8.4% | 2.2% | 12.6% |
Tennessee | $250 | $299 | $279 | $322 | $364 | $330 | 0.92 | -9.4% | 2.3% | 18.4% | 10.2% | 31.9% |
Texas | $351 | $405 | $385 | $405 | $385 | $376 | 1.05 | -2.3% | -7.0% | -2.3% | -7.2% | 7.2% |
Utah | $351 | $403 | $326 | $380 | $402 | $400 | 1.12 | -0.4% | 5.3% | 22.6% | -0.7% | 14.1% |
Vermont | $177 | $179 | $181 | $171 | $209 | $171 | 0.48 | -18.1% | 0.4% | -5.3% | -4.2% | -3.1% |
Virginia | $293 | $377 | $257 | $291 | $313 | $308 | 0.86 | -1.6% | 5.6% | 19.8% | -18.5% | 5.1% |
Washington | $408 | $363 | $251 | $304 | $347 | $312 | 0.87 | -10.2% | 2.5% | 24.0% | -14.1% | -23.6% |
West Virginia | $268 | $370 | $370 | $312 | $319 | $297 | 0.83 | -6.8% | -4.8% | -19.6% | -19.6% | 10.8% |
Wisconsin | $388 | $470 | $381 | $349 | $352 | $336 | 0.94 | -4.5% | -3.7% | -11.8% | -28.5% | -13.5% |
Wyoming | $481 | $558 | $818 | $836 | $802 | $665 | 1.86 | -17.1% | -20.5% | -18.7% | 19.1% | 38.2% |
D.C. | N/A | N/A | $158 | $149 | $187 | $197 | 0.55 | 5.5% | 31.8% | 24.3% | N/A | N/A |
U.S. | $311 | $391 | $330 | $357 | $358 | $357 | 1.00 | -0.4% | -0.1% | 8.0% | -8.7% | 14.5% |
- Total state and local support is the sum of tax appropriations, non-tax support, local appropriations, non-appropriated support, state-funded endowment earnings, and other state funds, net of any funds not available for use. Federal stimulus funding is not included.
- Constant 2022 dollars adjusted by the Consumer Price Index (CPI).
- The years 1980 and 2001 are included in this table because they are the starting points of the historical SHEF dataset and modern SHEF data collection, respectively.
- The U.S. calculation does not include the District of Columbia. Data for the District of Columbia are not available prior to 2011.
- State Higher Education Executive Officers Association
Higher Education Support per $1,000 of Personal Income, FY 2022
Higher education support per $1,000 of personal income i Support per $1,000 personal income Higher education support per $1,000 of personal income is equal to total state and local support as a proportion of personal income (in thousands). VIEW ALL DATA DEFINITIONS measures the amount a state pays for higher education relative to its capacity to pay. 5 Higher education support refers to the sum of state tax appropriations, non-tax support, local appropriations, non-appropriated support, state-funded endowment earnings, and other state funds, net of any funds not available for use. Federal stimulus funding is is not included. VIEW ALL FOOTNOTES It helps us understand the scale of support for higher education in relation to a state’s available tax base since most state revenue comes from income and sales or consumption taxes. 6 Trostel, P.A., & Ronca, J.M. (2009). A simple unifying measure of state support for postsecondary education. Research in Higher Education, 50(3), 215-247. VIEW ALL FOOTNOTES
National Trends
Map 3 shows higher education support per $1,000 of personal income across the states.
Trend 6 shows the national-level higher education support per $1,000 of personal income over time.
State Trends
Figure 4 shows higher education support per $1,000 of personal income by state.
Table 4 shows higher education support per $1,000 of personal income by state over time.
Higher Education Support per $1,000 of Personal Income by State, FY 1980-2022
1980 | 2001 | 2012 | 2017 | 2021 | 2022 | Index to U.S. Average | % Change Since 2021 | % Change Since 2017 | % Change Since 2012 | % Change Since 2001 | % Change Since 1980 | |
---|---|---|---|---|---|---|---|---|---|---|---|---|
Alabama | $12 | $10 | $9 | $8 | $7 | $8 | 1.44 | 9.5% | -2.0% | -9.6% | -20.1% | -30.0% |
Alaska | $16 | $10 | $10 | $9 | $6 | $6 | 1.12 | -1.8% | -26.5% | -35.3% | -34.6% | -60.2% |
Arizona | $13 | $9 | $7 | $6 | $5 | $5 | 0.95 | 6.9% | -14.4% | -23.9% | -40.7% | -59.1% |
Arkansas | $10 | $10 | $11 | $8 | $7 | $7 | 1.30 | 4.0% | -13.4% | -30.7% | -28.9% | -26.0% |
California | $12 | $10 | $7 | $7 | $7 | $8 | 1.36 | 4.7% | 2.8% | 14.0% | -19.9% | -35.9% |
Colorado | $8 | $5 | $3 | $3 | $2 | $3 | 0.58 | 73.8% | -3.1% | 3.5% | -37.3% | -60.1% |
Connecticut | $5 | $6 | $5 | $5 | $5 | $5 | 0.95 | 12.0% | 4.5% | 5.1% | -9.5% | -0.3% |
Delaware | $9 | $7 | $5 | $5 | $5 | $5 | 0.81 | 0.1% | -10.7% | -14.8% | -33.9% | -49.6% |
Florida | $8 | $7 | $5 | $5 | $5 | $4 | 0.77 | -4.4% | -11.6% | -7.8% | -35.0% | -42.5% |
Georgia | $10 | $10 | $7 | $7 | $6 | $7 | 1.21 | 7.1% | -7.9% | -5.6% | -30.3% | -34.8% |
Hawaii | $14 | $10 | $9 | $9 | $9 | $9 | 1.55 | -5.4% | -8.0% | -1.5% | -9.2% | -35.5% |
Idaho | $12 | $10 | $7 | $7 | $6 | $6 | 1.05 | -2.4% | -19.1% | -12.9% | -42.1% | -52.3% |
Illinois | $8 | $8 | $8 | $8 | $7 | $7 | 1.32 | 3.8% | -8.9% | -9.5% | -7.2% | -8.2% |
Indiana | $8 | $8 | $6 | $6 | $5 | $5 | 0.88 | 0.7% | -18.5% | -21.9% | -33.8% | -39.7% |
Iowa | $10 | $11 | $6 | $6 | $5 | $5 | 0.87 | -2.8% | -18.4% | -23.8% | -55.8% | -50.7% |
Kansas | $13 | $11 | $8 | $7 | $7 | $7 | 1.28 | 5.2% | -1.9% | -6.5% | -34.1% | -44.1% |
Kentucky | $11 | $10 | $8 | $7 | $5 | $6 | 1.02 | 7.8% | -15.2% | -31.1% | -43.0% | -48.5% |
Louisiana | $11 | $9 | $7 | $6 | $5 | $5 | 0.97 | 19.0% | -0.6% | -21.5% | -42.0% | -47.9% |
Maine | $6 | $6 | $5 | $5 | $4 | $4 | 0.75 | 2.6% | -17.4% | -18.1% | -34.9% | -34.8% |
Maryland | $9 | $8 | $6 | $7 | $6 | $7 | 1.20 | 4.2% | -1.8% | 6.6% | -14.7% | -21.2% |
Massachusetts | $6 | $5 | $3 | $4 | $3 | $3 | 0.58 | 0.6% | -7.6% | -0.5% | -30.7% | -47.0% |
Michigan | $10 | $9 | $5 | $5 | $5 | $6 | 0.98 | 14.6% | 1.1% | 0.8% | -35.3% | -42.8% |
Minnesota | $12 | $8 | $5 | $5 | $5 | $5 | 0.82 | -1.2% | -14.1% | -13.2% | -44.4% | -62.9% |
Mississippi | $14 | $13 | $10 | $10 | $7 | $8 | 1.39 | 7.2% | -23.0% | -25.4% | -42.0% | -44.2% |
Missouri | $8 | $7 | $5 | $4 | $4 | $4 | 0.69 | 6.8% | -10.9% | -17.1% | -45.3% | -49.4% |
Montana | $10 | $7 | $6 | $6 | $5 | $4 | 0.78 | -2.9% | -23.4% | -20.2% | -37.4% | -55.1% |
Nebraska | $13 | $10 | $9 | $10 | $9 | $8 | 1.50 | -3.4% | -14.0% | -9.3% | -18.1% | -34.6% |
Nevada | $7 | $5 | $5 | $5 | $4 | $4 | 0.70 | 5.5% | -23.5% | -23.7% | -27.8% | -44.9% |
New Hampshire | $4 | $2 | $1 | $2 | $2 | $2 | 0.27 | -2.6% | -9.7% | 20.9% | -38.2% | -58.8% |
New Jersey | $7 | $6 | $5 | $5 | $4 | $4 | 0.73 | 17.3% | -10.4% | -14.5% | -27.9% | -39.2% |
New Mexico | $15 | $13 | $13 | $13 | $11 | $12 | 2.20 | 11.6% | -4.3% | -7.8% | -2.0% | -15.3% |
New York | $9 | $5 | $6 | $6 | $5 | $5 | 0.83 | -0.8% | -18.1% | -17.3% | -14.3% | -47.0% |
North Carolina | $12 | $11 | $11 | $10 | $8 | $9 | 1.57 | 5.9% | -11.4% | -17.5% | -22.6% | -25.5% |
North Dakota | $14 | $11 | $10 | $11 | $8 | $8 | 1.35 | -1.2% | -29.2% | -27.2% | -32.5% | -47.3% |
Ohio | $7 | $7 | $5 | $5 | $4 | $4 | 0.71 | 0.5% | -16.0% | -18.0% | -42.8% | -42.2% |
Oklahoma | $11 | $10 | $7 | $6 | $5 | $5 | 0.81 | 0.9% | -22.8% | -36.9% | -56.2% | -58.9% |
Oregon | $11 | $8 | $5 | $5 | $5 | $5 | 0.91 | 4.0% | -3.6% | -2.9% | -33.4% | -53.6% |
Pennsylvania | $6 | $6 | $3 | $3 | $2 | $2 | 0.43 | -1.1% | -13.6% | -22.3% | -57.4% | -61.4% |
Rhode Island | $9 | $5 | $3 | $4 | $3 | $3 | 0.57 | 7.6% | -11.2% | -7.0% | -40.1% | -63.8% |
South Carolina | $15 | $9 | $6 | $6 | $5 | $5 | 0.95 | 6.4% | -9.0% | -7.1% | -40.3% | -63.3% |
South Dakota | $9 | $7 | $5 | $6 | $5 | $5 | 0.82 | -5.0% | -20.0% | -7.2% | -31.6% | -49.8% |
Tennessee | $9 | $7 | $6 | $6 | $6 | $6 | 1.05 | -6.3% | -7.0% | 0.7% | -13.3% | -36.7% |
Texas | $11 | $9 | $7 | $8 | $6 | $6 | 1.13 | 0.8% | -16.0% | -13.5% | -28.4% | -43.0% |
Utah | $13 | $10 | $8 | $8 | $7 | $7 | 1.28 | 3.6% | -7.4% | -5.5% | -29.7% | -44.1% |
Vermont | $6 | $4 | $3 | $3 | $3 | $3 | 0.51 | -9.8% | -2.0% | -13.1% | -24.6% | -54.8% |
Virginia | $9 | $7 | $4 | $5 | $5 | $5 | 0.83 | 2.3% | 0.0% | 9.0% | -34.3% | -46.6% |
Washington | $11 | $7 | $5 | $5 | $5 | $4 | 0.75 | -7.9% | -11.0% | -6.4% | -38.2% | -62.8% |
West Virginia | $10 | $10 | $9 | $7 | $6 | $6 | 1.11 | 2.2% | -12.5% | -27.0% | -39.0% | -40.4% |
Wisconsin | $12 | $10 | $7 | $6 | $6 | $6 | 1.01 | -0.1% | -10.4% | -23.2% | -42.1% | -52.9% |
Wyoming | $13 | $12 | $13 | $13 | $11 | $10 | 1.70 | -12.6% | -28.2% | -26.3% | -18.4% | -27.4% |
D.C. | N/A | N/A | $2 | $2 | $2 | $2 | 0.36 | 7.5% | 21.4% | 6.9% | N/A | N/A |
U.S. | $10 | $8 | $6 | $6 | $5 | $6 | 1.00 | 3.6% | -8.9% | -8.7% | -28.7% | -41.0% |
- Total state and local support is the sum of tax appropriations, non-tax support, local appropriations, non-appropriated support, state-funded endowment earnings, and other state funds, net of any funds not available for use. Federal stimulus funding is not included.
- The years 1980 and 2001 are included in this table because they are the starting points of the historical SHEF dataset and modern SHEF data collection, respectively.
- The U.S. calculation does not include the District of Columbia. Data for the District of Columbia are not available prior to 2011.
- State Higher Education Executive Officers Association