[Historical Tables]
[Section 2 - Composition of Federal Government Receipts]
[Table 2.4 - Composition of Social Insurance Taxes and Contributions and of Excise Taxes: 1940-2003]
[From the U.S. Government Publishing Office, www.gpo.gov]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2003
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1940 1941 1942 1943 1944 1945 1946 1947 1948 1949
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Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance:
Federal funds................................... 54 2 -1 -1 -2 -3 -3 -5 -5 -8
Trust funds (Off-Budget)........................ 550 688 896 1,130 1,292 1,310 1,238 1,459 1,616 1,690
Railroad retirement/pension fund:
Federal funds................................... 1 23 29 -6 4 -24 -10 82 -201 -11
Trust funds..................................... 120 114 141 215 263 309 292 298 758 574
---------------------------------------------------------------------------------------------------
Total \1\..................................... 725 827 1,064 1,338 1,557 1,592 1,517 1,835 2,168 2,246
Unemployment insurance:
Federal funds..................................... 111 103 126 167 190 194 190 196 206 220
Trust funds....................................... 904 953 1,172 1,310 1,454 1,375 1,126 1,133 1,138 985
---------------------------------------------------------------------------------------------------
Total......................................... 1,015 1,056 1,299 1,477 1,644 1,568 1,316 1,329 1,343 1,205
Other retirement:
Federal employees retirement-- employee share..... 44 56 88 227 270 289 280 256 236 326
Non-Federal employees retirement.................. 1 1 1 2 2 2 2 3 3 4
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Total......................................... 45 57 89 229 272 291 282 259 239 330
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Total social insurance and retirement receipts
\1\.......................................... 1,785 1,940 2,452 3,044 3,473 3,451 3,115 3,422 3,751 3,781
===================================================================================================
Excise Taxes
Federal funds:
Alcohol........................................... 623 818 1,046 1,422 1,604 2,275 2,490 2,429 2,217 2,168
Tobacco........................................... 606 691 779 913 986 929 1,156 1,231 1,297 1,319
Other............................................. 748 1,043 1,573 1,760 2,169 3,061 3,352 3,551 3,842 4,015
---------------------------------------------------------------------------------------------------
Total......................................... 1,977 2,552 3,399 4,096 4,759 6,265 6,998 7,211 7,356 7,502
---------------------------------------------------------------------------------------------------
Total excise taxes............................ 1,977 2,552 3,399 4,096 4,759 6,265 6,998 7,211 7,356 7,502
--------------------------------------------------------------------------------------------------------------------------------------------------------
See footnotes at end of table.
[[Page 34]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2003--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1950 1951 1952 1953 1954 1955 1956 1957 1958 1959
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Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance:
Federal funds................................... -8 -10 -14 ........ ........ 300 ........ ........ ........ ........
Trust funds (Off-Budget)........................ 2,106 3,120 3,594 4,097 4,589 5,081 6,425 6,457 7,138 7,418
Disability insurance (Off-Budget)................. ........ ........ ........ ........ ........ ........ ........ 332 911 878
Railroad retirement/pension fund:
Federal funds................................... -* 3 * * -* * * ........ ........ ........
Trust funds..................................... 550 575 735 625 603 600 634 616 575 525
---------------------------------------------------------------------------------------------------
Total \1\..................................... 2,648 3,688 4,315 4,722 5,192 5,981 7,059 7,405 8,624 8,821
Unemployment insurance:
Federal funds..................................... 224 231 257 274 283 278 322 328 333 321
Trust funds....................................... 1,108 1,378 1,455 1,401 1,278 1,172 1,368 1,623 1,601 1,810
---------------------------------------------------------------------------------------------------
Total......................................... 1,332 1,609 1,712 1,675 1,561 1,449 1,690 1,950 1,933 2,131
Other retirement:
Federal employees retirement-- employee share..... 354 373 413 418 450 426 566 636 673 760
Non-Federal employees retirement.................. 4 4 5 5 5 6 5 5 9 10
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Total......................................... 358 377 418 423 455 431 571 642 682 770
---------------------------------------------------------------------------------------------------
Total social insurance and retirement receipts
\1\.......................................... 4,338 5,674 6,445 6,820 7,208 7,862 9,320 9,997 11,239 11,722
===================================================================================================
Excise Taxes
Federal funds:
Alcohol........................................... 2,180 2,508 2,515 2,723 2,738 2,689 2,866 2,915 2,882 2,938
Tobacco........................................... 1,326 1,378 1,562 1,652 1,578 1,568 1,607 1,669 1,728 1,798
Other............................................. 4,044 4,761 4,775 5,501 5,630 4,874 5,455 4,472 4,002 3,767
---------------------------------------------------------------------------------------------------
Total......................................... 7,550 8,648 8,852 9,877 9,945 9,131 9,929 9,055 8,612 8,504
Trust funds:
Highway........................................... ........ ........ ........ ........ ........ ........ ........ 1,479 2,026 2,074
---------------------------------------------------------------------------------------------------
Total......................................... ........ ........ ........ ........ ........ ........ ........ 1,479 2,026 2,074
---------------------------------------------------------------------------------------------------
Total excise taxes............................ 7,550 8,648 8,852 9,877 9,945 9,131 9,929 10,534 10,638 10,578
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See footnotes at end of table.
[[Page 35]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2003--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1960 1961 1962 1963 1964 1965 1966 1967 1968
--------------------------------------------------------------------------------------------------------------------------------------------------------
Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance (Off-Budget)................ 9,671 11,104 11,267 13,117 15,242 15,567 17,556 22,197 22,265
Disability insurance (Off-Budget)........................... 970 1,005 1,004 1,058 1,124 1,156 1,530 2,204 2,651
Hospital insurance.......................................... ........ ........ ........ ........ ........ ........ 893 2,645 3,493
Railroad retirement/pension fund............................ 607 571 564 572 593 636 683 776 814
-----------------------------------------------------------------------------------------
Total \1\............................................... 11,248 12,679 12,835 14,746 16,959 17,358 20,662 27,823 29,224
Unemployment insurance:
Federal funds............................................... 339 ........ ........ ........ ........ ........ ........ ........ ........
Trust funds................................................. 2,329 2,903 3,337 4,112 3,997 3,803 3,755 3,575 3,346
-----------------------------------------------------------------------------------------
Total................................................... 2,667 2,903 3,337 4,112 3,997 3,803 3,755 3,575 3,346
Other retirement:
Federal employees retirement-- employee share............... 758 845 863 933 992 1,064 1,111 1,202 1,334
Non-Federal employees retirement............................ 10 12 12 13 15 16 18 19 20
-----------------------------------------------------------------------------------------
Total................................................... 768 857 875 946 1,007 1,081 1,129 1,221 1,354
-----------------------------------------------------------------------------------------
Total social insurance and retirement receipts \1\...... 14,683 16,439 17,046 19,804 21,963 22,242 25,546 32,619 33,923
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 3,127 3,146 3,268 3,366 3,499 3,689 3,720 3,980 4,189
Tobacco..................................................... 1,927 1,986 2,022 2,075 2,048 2,142 2,066 2,077 2,121
Other....................................................... 4,084 3,931 4,295 4,474 4,664 5,081 3,358 3,221 3,391
-----------------------------------------------------------------------------------------
Total................................................... 9,137 9,063 9,585 9,915 10,211 10,911 9,145 9,278 9,700
Trust funds:
Highway..................................................... 2,539 2,798 2,949 3,279 3,519 3,659 3,917 4,441 4,379
-----------------------------------------------------------------------------------------
Total................................................... 2,539 2,798 2,949 3,279 3,519 3,659 3,917 4,441 4,379
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 11,676 11,860 12,534 13,194 13,731 14,570 13,062 13,719 14,079
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See footnotes at end of table.
[[Page 36]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2003--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1969 1970 1971 1972 1973 1974 1975 1976 TQ
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Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance (Off-Budget)................ 25,484 29,396 31,354 35,132 40,703 47,778 55,207 58,703 15,886
Disability insurance (Off-Budget)........................... 3,469 4,063 4,490 4,775 5,381 6,147 7,250 7,686 2,130
Hospital insurance.......................................... 4,398 4,755 4,874 5,205 7,603 10,551 11,252 11,987 3,457
Railroad retirement/pension fund............................ 885 919 980 1,008 1,189 1,411 1,489 1,525 328
-----------------------------------------------------------------------------------------
Total \1\............................................... 34,236 39,133 41,699 46,120 54,876 65,888 75,199 79,901 21,801
Unemployment insurance:
Trust funds................................................. 3,328 3,464 3,674 4,357 6,051 6,837 6,771 8,054 2,698
-----------------------------------------------------------------------------------------
Total................................................... 3,328 3,464 3,674 4,357 6,051 6,837 6,771 8,054 2,698
Other retirement:
Federal employees retirement-- employee share............... 1,426 1,735 1,916 2,058 2,146 2,302 2,513 2,760 707
Non-Federal employees retirement............................ 24 29 37 39 41 45 52 54 13
-----------------------------------------------------------------------------------------
Total................................................... 1,451 1,765 1,952 2,097 2,187 2,347 2,565 2,814 720
-----------------------------------------------------------------------------------------
Total social insurance and retirement receipts \1\...... 39,015 44,362 47,325 52,574 63,115 75,071 84,534 90,769 25,219
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 4,447 4,646 4,696 5,004 5,040 5,248 5,238 5,318 1,279
Tobacco..................................................... 2,136 2,093 2,205 2,205 2,274 2,435 2,312 2,484 622
Other....................................................... 4,002 3,613 3,609 2,297 2,522 2,060 1,850 2,810 619
-----------------------------------------------------------------------------------------
Total................................................... 10,585 10,352 10,510 9,506 9,836 9,743 9,400 10,612 2,520
Trust funds:
Highway..................................................... 4,637 5,354 5,542 5,322 5,665 6,260 6,188 5,413 1,676
Airport and airway.......................................... ........ ........ 563 649 758 840 962 938 277
-----------------------------------------------------------------------------------------
Total................................................... 4,637 5,354 6,104 5,971 6,424 7,100 7,151 6,351 1,953
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 15,222 15,705 16,614 15,477 16,260 16,844 16,551 16,963 4,473
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See footnotes at end of table.
[[Page 37]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2003--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1977 1978 1979 1980 1981 1982 1983 1984 1985
--------------------------------------------------------------------------------------------------------------------------------------------------------
Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance (Off-Budget)................ 68,032 73,141 83,410 96,581 117,757 122,840 128,972 150,312 169,822
Disability insurance (Off-Budget)........................... 8,786 12,250 14,584 16,628 12,418 20,626 18,348 15,763 16,348
Hospital insurance.......................................... 13,474 16,668 19,874 23,217 30,340 34,301 35,641 40,262 44,871
Railroad retirement/pension fund............................ 1,908 1,822 2,190 2,323 2,457 2,917 2,805 3,321 2,213
Railroad social security equivalent account................. ........ ........ ........ ........ ........ ........ ........ ........ 1,391
-----------------------------------------------------------------------------------------
Total \1\............................................... 92,199 103,881 120,058 138,748 162,973 180,686 185,766 209,658 234,646
Unemployment insurance:
Trust funds................................................. 11,312 13,850 15,387 15,336 15,763 16,600 18,799 25,138 25,758
-----------------------------------------------------------------------------------------
Total................................................... 11,312 13,850 15,387 15,336 15,763 16,600 18,799 25,138 25,758
Other retirement:
Federal employees retirement-- employee share............... 2,915 3,174 3,428 3,660 3,908 4,140 4,351 4,494 4,672
Non-Federal employees retirement............................ 59 62 66 59 76 72 78 86 87
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Total................................................... 2,974 3,237 3,494 3,719 3,984 4,212 4,429 4,580 4,759
-----------------------------------------------------------------------------------------
Total social insurance and retirement receipts \1\...... 106,485 120,967 138,939 157,803 182,720 201,498 208,994 239,376 265,163
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 5,295 5,492 5,531 5,601 5,606 5,382 5,557 5,315 5,562
Tobacco..................................................... 2,393 2,444 2,492 2,443 2,581 2,537 4,136 4,660 4,779
Crude oil windfall profit................................... ........ ........ ........ 6,934 23,252 18,407 12,135 8,906 6,348
Telephone................................................... ........ ........ ........ ........ ........ ........ ........ 2,035 2,147
Other....................................................... 1,960 2,118 1,785 585 2,689 2,344 2,258 1,363 261
-----------------------------------------------------------------------------------------
Total................................................... 9,648 10,054 9,808 15,563 34,128 28,670 24,086 22,279 19,097
Trust funds:
Highway..................................................... 6,709 6,904 7,189 6,620 6,305 6,744 8,297 11,743 13,015
Airport and airway.......................................... 1,191 1,326 1,526 1,874 21 133 2,165 2,499 2,851
Black lung disability....................................... ........ 92 222 272 237 491 494 518 581
Inland waterway............................................. ........ ........ ........ ........ 20 30 29 39 40
Hazardous substance superfund............................... ........ ........ ........ ........ 128 244 230 261 273
Post-closure liability (hazardous waste).................... ........ ........ ........ ........ ........ ........ ........ 9 7
Aquatic resources........................................... ........ ........ ........ ........ ........ ........ ........ 12 126
-----------------------------------------------------------------------------------------
Total................................................... 7,900 8,323 8,937 8,766 6,711 7,641 11,214 15,082 16,894
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 17,548 18,376 18,745 24,329 40,839 36,311 35,300 37,361 35,992
--------------------------------------------------------------------------------------------------------------------------------------------------------
See footnotes at end of table.
[[Page 38]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2003--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1986 1987 1988 1989 1990 1991 1992 1993 1994
--------------------------------------------------------------------------------------------------------------------------------------------------------
Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance (Off-Budget)................ 182,518 194,541 220,337 240,595 255,031 265,503 273,137 281,735 302,607
Disability insurance (Off-Budget)........................... 17,711 18,860 21,154 23,071 26,625 28,382 29,289 30,199 32,419
Hospital insurance.......................................... 51,335 55,992 59,859 65,396 68,556 72,842 79,108 81,224 90,062
Railroad retirement/pension fund............................ 2,103 2,220 2,326 2,391 2,292 2,371 2,449 2,367 2,323
Railroad social security equivalent account................. 1,395 1,414 1,417 1,407 1,387 1,428 1,508 1,414 1,399
-----------------------------------------------------------------------------------------
Total \1\............................................... 255,062 273,028 305,093 332,859 353,891 370,526 385,491 396,939 428,810
Unemployment insurance:
Trust funds................................................. 24,098 25,575 24,584 22,011 21,635 20,922 23,410 26,556 28,004
-----------------------------------------------------------------------------------------
Total................................................... 24,098 25,575 24,584 22,011 21,635 20,922 23,410 26,556 28,004
Other retirement:
Federal employees retirement-- employee share............... 4,645 4,613 4,537 4,428 4,405 4,459 4,683 4,709 4,563
Non-Federal employees retirement............................ 96 102 122 119 117 108 105 96 98
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Total................................................... 4,742 4,715 4,658 4,546 4,522 4,568 4,788 4,805 4,661
-----------------------------------------------------------------------------------------
Total social insurance and retirement receipts \1\...... 283,901 303,318 334,335 359,416 380,047 396,016 413,689 428,300 461,475
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 5,828 5,971 5,709 5,661 5,695 7,364 8,011 7,583 7,539
Tobacco..................................................... 4,589 4,763 4,616 4,378 4,081 4,706 5,049 5,875 5,691
Crude oil windfall profit................................... 2,251 ........ ........ ........ ........ ........ ........ ........ ........
Telephone................................................... 2,339 2,522 2,610 2,791 2,995 3,094 3,146 3,320 3,526
Ozone depleting chemicals/products.......................... ........ ........ ........ ........ 360 562 637 854 761
Transportation fuels........................................ ........ ........ ........ ........ ........ 2,780 3,512 3,340 9,402
Other....................................................... 1,046 1,588 3,250 317 2,460 -231 1,481 3,550 4,307
-----------------------------------------------------------------------------------------
Total................................................... 16,053 14,844 16,185 13,147 15,591 18,275 21,836 24,522 31,226
Trust funds:
Highway..................................................... 13,363 13,032 14,114 15,628 13,867 16,979 16,733 18,039 16,668
Airport and airway.......................................... 2,736 3,060 3,189 3,664 3,700 4,910 4,645 3,262 5,189
Black lung disability....................................... 547 572 594 563 665 652 626 634 567
Inland waterway............................................. 40 48 48 47 63 60 70 79 88
Hazardous substance superfund............................... 15 635 698 883 818 810 818 826 807
Post-closure liability (hazardous waste).................... -* -1 -9 -1 -1 ........ ........ ........ ........
Oil spill liability......................................... ........ ........ ........ ........ 143 254 295 229 48
Aquatic resources........................................... 165 194 208 187 218 260 271 276 301
Leaking underground storage tank............................ ........ 73 125 168 122 123 157 153 152
Vaccine injury compensation................................. ........ ........ 74 99 159 81 118 38 179
-----------------------------------------------------------------------------------------
Total................................................... 16,866 17,613 19,042 21,239 19,754 24,127 23,733 23,535 23,999
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 32,919 32,457 35,227 34,386 35,345 42,402 45,569 48,057 55,225
--------------------------------------------------------------------------------------------------------------------------------------------------------
See footnotes at end of table.
[[Page 39]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2003--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1998 1999 2000 2001 2002 2003
1995 1996 1997 estimate estimate estimate estimate estimate estimate
--------------------------------------------------------------------------------------------------------------------------------------------------------
Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance (Off-Budget)................ 284,091 311,869 336,729 358,949 374,612 388,988 404,101 422,586 441,648
Disability insurance (Off-Budget)........................... 66,988 55,623 55,261 57,042 59,516 64,915 68,630 71,756 74,995
Hospital insurance.......................................... 96,024 104,997 110,710 118,029 122,626 128,479 134,081 140,430 146,899
Railroad retirement/pension fund............................ 2,424 2,362 2,440 2,493 2,495 2,507 2,521 2,536 2,548
Railroad social security equivalent account................. 1,518 1,510 1,611 1,611 1,619 1,624 1,636 1,648 1,651
-----------------------------------------------------------------------------------------
Total \1\............................................... 451,045 476,361 506,751 538,124 560,868 586,513 610,969 638,956 667,741
Unemployment insurance:
Trust funds................................................. 28,878 28,584 28,202 28,922 30,533 31,898 33,206 34,192 34,665
-----------------------------------------------------------------------------------------
Total................................................... 28,878 28,584 28,202 28,922 30,533 31,898 33,206 34,192 34,665
Other retirement:
Federal employees retirement-- employee share............... 4,461 4,389 4,344 4,251 4,414 4,562 4,813 4,606 4,070
Non-Federal employees retirement............................ 89 80 74 77 71 65 60 54 44
-----------------------------------------------------------------------------------------
Total................................................... 4,550 4,469 4,418 4,328 4,485 4,627 4,873 4,660 4,114
-----------------------------------------------------------------------------------------
Total social insurance and retirement receipts \1\...... 484,473 509,414 539,371 571,374 595,886 623,038 649,048 677,808 706,520
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 7,216 7,220 7,257 7,251 7,254 7,250 7,236 7,223 7,211
Tobacco..................................................... 5,878 5,795 5,873 5,926 5,900 7,495 8,083 8,686 8,895
Telephone................................................... 3,794 4,234 4,543 4,864 5,129 5,394 5,691 6,015 6,356
Ozone depleting chemicals/products.......................... 616 320 130 55 30 10 ........ ........ ........
Transportation fuels........................................ 8,491 7,468 7,107 442 682 88 89 90 92
Other....................................................... 946 410 2,921 1,529 1,625 1,945 1,904 1,888 1,831
-----------------------------------------------------------------------------------------
Total................................................... 26,941 25,447 27,831 20,067 20,620 22,182 23,003 23,902 24,385
Trust funds:
Highway..................................................... 22,611 24,651 23,867 26,063 38,614 33,201 33,812 34,448 35,107
Airport and airway.......................................... 5,534 2,369 4,007 7,975 10,038 11,540 12,060 12,792 12,228
Black lung disability....................................... 608 614 614 640 662 684 703 718 733
Inland waterway............................................. 103 108 96 116 120 123 126 131 135
Hazardous substance superfund............................... 867 313 71 101 934 949 960 976 990
Oil spill liability......................................... 211 34 1 46 317 321 325 330 336
Aquatic resources........................................... 306 315 316 281 379 339 345 353 359
Leaking underground storage tank............................ 165 48 -2 140 214 182 186 189 193
Vaccine injury compensation................................. 138 115 123 111 111 111 111 111 111
-----------------------------------------------------------------------------------------
Total................................................... 30,543 28,567 29,093 35,473 51,389 47,450 48,628 50,048 50,192
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 57,484 54,014 56,924 55,540 72,009 69,632 71,631 73,950 74,577
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* $500 thousand or less.
\1\ On-budget and off-budget.
Note: Unless otherwise noted, all receipts shown in this table are trust funds and on-budget.