Since 2003, the State Higher Education Executive Officers Association (SHEEO) has produced the annual State Higher Education Finance (SHEF) report to broaden understanding and enable analysis of state-level and national funding and enrollment trends over time. The final section in each SHEF report has focused on the effort and capacity of states…

This document records testimony from a hearing before the Committee on Education and Labor that was held to examine ways to improve accountability and prevent fraud in for-profit college conversions. Member statements were provided by: (1) Honorable Robert C. Scott, Chairman, Committee on Education and Labor; and (2) Honorable Virginia Foxx,…

On April 3, 2019, the U.S. Department of Education completed the first part of its months-long effort to deregulate higher education in the name of "innovation." The process was as wonky, arcane, and convoluted as anything in the halls of the federal government. But the result set in motion would be a momentous change for taxpayers and…

The "Budget of the United States Government, Fiscal Year 2022" contains the Budget Message of the President, information on the President's priorities, and summary tables. The Budget includes two historic plans the President has already put forward--the American Jobs Plan and the American Families Plan--and outlines a package of…

After a fight over federal funding for fiscal year (FY) 2017, Congress has spent the past several months deciding how to fund the government for the upcoming fiscal year. Budget negotiations started in May 2017 when the Trump administration released a proposed budget for FY 2018 that included cuts to domestic spending. Under regular order, this…

The federal government and the states each invested more than $70 billion in higher education-related spending programs, excluding loans, in academic year 2014, the latest year for which data are available. But that figure, as substantial as it is, does not paint a full picture of federal and state investments in higher education. It excludes the…

The "Budget of the United States Government, Fiscal Year 2021" contains the Budget Message of the President, information on the President's priorities, and summary tables. This year's Budget includes $4.4 trillion in savings--bringing deficits down each year, and putting the Federal Government on a path to a balanced budget in 15 years.…

This paper examines the debate in the U.S. Senate over the reasons why state governments have decreased funding for higher education. One side believes that federal mandates on states to pay for Medicaid have forced them to reduce spending on higher education. The other side believes that states unwisely reduced taxes, which decreased their…

The United States tax code is full of provisions designed to encourage or reward specific behaviors, such as owning a home or saving for retirement. Tax benefits for higher education are no exception: Contributions to some college savings accounts grow tax-free, college tuition is often tax deductible, and some student-loan borrowers are able to…

As the Biden-Harris administration seeks to hasten the country's recovery from the COVID-19 pandemic, reforming the U.S. higher education system to ensure equitable access and attainment for all adults is more important than ever. Most student parents are mothers, students of color, adult and working learners, students with low incomes, and…

During the 2010 election campaign, Senator Rand Paul from Kentucky demanded the dismantling of the U.S. Department of Education. "I am against any federal funding or control of education," he said. "Historically, education was funded and controlled locally" (Strauss, 2010). Another new Republican senator, Mike Lee from…

Sponsored by the Association for Education Finance and Policy (AEFP), the second edition of this groundbreaking handbook assembles in one place the existing research-based knowledge in education finance and policy, with particular attention to elementary and secondary education. Chapters from the first edition have been fully updated and revised…

In the midst of the global recession, how have national governments viewed the role of higher education in their evolving strategies for economic recovery? Demand for higher education generally goes up during economic downturns. Which nations have proactively protected funding for their universities and colleges to help maintain access, to help…

Affinity-group marketing--selling credit cards or insurance to people who have a lot in common, such as alumni--is booming. The IRS's case for taxing profits from credit card and insurance plans is discussed. The vehicle for collecting taxes would be the UBIT--the tax on unrelated business income. (MLW)

The data presented in this combined report--"Rankings & Estimates"--provide facts about the extent to which local, state, and national governments commit resources to public education. As one might expect in a nation as diverse as the United States--with respect to economics, geography, and politics--the level of commitment to…