Trend 1

Total Taxable Resources per Capita, U.S., FY 1980-2021 (Constant Dollars)


Share
Notes:
  1. The U.S. calculation does not include the District of Columbia.
  2. Total taxable resources equals the taxable gross state product (GDP).
  3. Constant 2021 dollars adjusted by the Consumer Price Index (CPI).
Source(s):
  • State Higher Education Executive Officers Association
  • Total taxable resources are from the U.S. Treasury Department.
  • Population data are from the U.S. Census Bureau Population and Housing Unit.
Trend 2

Actual Tax Revenue per Capita, U.S., FY 1980-2021 (Constant Dollars)


Share
Notes:
  1. The U.S. calculation does not include the District of Columbia.
  2. Actual tax revenue data are state and local tax revenues.
  3. Constant 2021 dollars adjusted by the Consumer Price Index (CPI).
Source(s):
  • State Higher Education Executive Officers Association
  • Total taxable resources are from the U.S. Treasury Department.
  • Population data are from the U.S. Census Bureau Population and Housing Unit.
Trend 3

Effective Tax Rate, U.S., FY 1980-2021


Share
Notes:
  1. The U.S. calculation does not include the District of Columbia.
  2. Effective tax rates are calculated from actual tax revenues divided by total taxable resources. Actual tax revenue data are state and local tax revenues. Total taxable resources equals the taxable gross state product (GDP).
Source(s):
  • State Higher Education Executive Officers Association
  • Actual tax revenues are from the U.S. Census Bureau Annual Survey of State and Local Government Finances.
  • Total taxable resources are from the U.S. Treasury Department.

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.

Figure 1

Effective Tax Rates by State, FY 2021


Share
Notes:
  1. The U.S. calculation does not include the District of Columbia.
  2. Effective tax rates are calculated from actual tax revenues divided by total taxable resources. Actual tax revenue data are state and local tax revenues. Total taxable resources equals the taxable gross state product (GDP).
Source(s):
  • State Higher Education Executive Officers Association
  • Actual tax revenues are from the U.S. Census Bureau Annual Survey of State and Local Government Finances.
  • Total taxable resources are from the U.S. Treasury Department.
Table 1

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
Notes:
  1. Effective tax rates are calculated from actual tax revenues divided by total taxable resources.
  2. Actual tax (ATR) data are the per-capita general revenues derived from taxation by state and local governments.
  3. Total taxable resources (TTR) equals the taxable gross state product (GDP) per capita.
  4. The U.S. calculation does not include the District of Columbia.
Source(s):
  • State Higher Education Executive Officers Association

Map 1

Allocation to Higher Education, FY 2021

The percentage of revenue allocated to higher education i 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 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 3Higher 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.

 

Trend 4

Percentage of Revenue Allocated to Higher Education, U.S., FY 1980-2021


Share
Notes:
  1. The U.S. calculation does not include the District of Columbia.
Source(s):
  • State Higher Education Executive Officers Association
  • Actual tax revenues are from the U.S. Census Bureau Annual Survey of State and Local Government Finances.
  • Total taxable resources are from the U.S. Treasury Department.

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.

Figure 2

Percentage of Tax and Lottery Revenues Allocated to Higher Education by State, FY 2021


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Notes:
  1. Allocation to higher education is higher education support as a proportion of actual tax revenues and lottery profits.
  2. 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.
  3. Actual tax revenue (ATR) data are the total general revenues derived from taxation by state and local governments.
  4. Lottery profits are the revenues from all lotto games and gaming operations, where applicable, that are transferred to beneficiaries.
  5. The U.S. calculation does not include the District of Columbia.
Source(s):
  • State Higher Education Executive Officers Association
  • Actual tax revenues are from the U.S. Census Bureau Annual Survey of State and Local Government Finances.
  • Lottery profits are from the North American Association of State and Provincial Lotteries.
Table 2

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
Notes:
  1. 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.
  2. 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.
  3. Year change columns show percentage point increases or decreases, not percent change.
  4. 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.
  5. The U.S. calculation does not include the District of Columbia. Data for the District of Columbia are not available prior to 2011.
Source(s):
  • State Higher Education Executive Officers Association

Map 2

Higher Education Support per Capita, FY 2022

Higher education support per capita i 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 i Population The number of individuals (both civilian and military) who reside in a state. VIEW ALL DATA DEFINITIONS 4 4Higher 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.

Trend 5

Support per Capita, U.S., FY 1980-2022 (Constant Dollars)


Share
Notes:
  1. The U.S. calculation does not include the District of Columbia.
  2. Constant 2022 dollars adjusted by the Consumer Price Index (CPI).
Source(s):
  • State Higher Education Executive Officers Association
  • Population data are from the U.S. Census Bureau Population and Housing Unit.

State Trends

Figure 3 shows higher education support per capita by state.

Table 3 shows higher education support per capita by state over time.

Figure 3

Higher Education Support per Capita by State, FY 2022


Share
Notes:
  1. 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.
  2. The U.S. calculation does not include the District of Columbia.
  3. Constant dollars adjusted by the Consumer Price Index (CPI).
Source(s):
  • State Higher Education Executive Officers Association
  • Population data are from the U.S. Census Bureau Population and Housing Unit Estimates.
Table 3

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%
Notes:
  1. 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.
  2. Constant 2022 dollars adjusted by the Consumer Price Index (CPI).
  3. 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.
  4. The U.S. calculation does not include the District of Columbia. Data for the District of Columbia are not available prior to 2011.
Source(s):
  • State Higher Education Executive Officers Association

Map 3

Higher Education Support per $1,000 of Personal Income, FY 2022

Higher education support per $1,000 of personal income i 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 5Higher 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 6Trostel, 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.

Trend 6

Support per $1,000 Personal Income, U.S., FY 1980-2022 (Constant Dollars)


Share
Notes:
  1. The U.S. calculation does not include the District of Columbia.
Source(s):
  • State Higher Education Executive Officers Association
  • Personal income data are from the U.S. Department of Commerce, Bureau of Economic Analysis, Regional Income Division.

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.

Figure 4

Higher Education Support per $1,000 of Personal Income by State, FY 2022


Share
Notes:
  1. 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.
  2. The U.S. calculation does not include the District of Columbia.
Source(s):
  • State Higher Education Executive Officers Association
  • Personal income data are from the U.S. Department of Commerce, Bureau of Economic Analysis, Regional Income Division.
Table 4

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%
Notes:
  1. 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.
  2. 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.
  3. The U.S. calculation does not include the District of Columbia. Data for the District of Columbia are not available prior to 2011.
Source(s):
  • State Higher Education Executive Officers Association