[Historical Tables]
[Section 2 - Composition of Federal Government Receipts]
[Table 2.4 - Composition of Social Insurance Taxes and Contributions and of Excise Taxes: 1940-2004]
[From the U.S. Government Publishing Office, www.gpo.gov]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2004
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1940 1941 1942 1943 1944 1945 1946 1947 1948 1949
--------------------------------------------------------------------------------------------------------------------------------------------------------
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
---------------------------------------------------------------------------------------------------
Total......................................... 45 57 89 229 272 291 282 259 239 330
---------------------------------------------------------------------------------------------------
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: 1940-2004--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1950 1951 1952 1953 1954 1955 1956 1957 1958 1959
--------------------------------------------------------------------------------------------------------------------------------------------------------
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
---------------------------------------------------------------------------------------------------
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
--------------------------------------------------------------------------------------------------------------------------------------------------------
See footnotes at end of table.
[[Page 35]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2004--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1960 1961 1962 1963 1964 1965 1966 1967 1968 1969
--------------------------------------------------------------------------------------------------------------------------------------------------------
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 25,484
Disability insurance (Off-Budget)................. 970 1,005 1,004 1,058 1,124 1,156 1,530 2,204 2,651 3,469
Hospital insurance................................ ........ ........ ........ ........ ........ ........ 893 2,645 3,493 4,398
Railroad retirement/pension fund.................. 607 571 564 572 593 636 683 776 814 885
---------------------------------------------------------------------------------------------------
Total\1\...................................... 11,248 12,679 12,835 14,746 16,959 17,358 20,662 27,823 29,224 34,236
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 3,328
---------------------------------------------------------------------------------------------------
Total......................................... 2,667 2,903 3,337 4,112 3,997 3,803 3,755 3,575 3,346 3,328
Other retirement:
Federal employees retirement--employee share...... 758 845 863 933 992 1,064 1,111 1,202 1,334 1,426
Non-Federal employees retirement.................. 10 12 12 13 15 16 18 19 20 24
---------------------------------------------------------------------------------------------------
Total......................................... 768 857 875 946 1,007 1,081 1,129 1,221 1,354 1,451
---------------------------------------------------------------------------------------------------
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 39,015
===================================================================================================
Excise Taxes
Federal funds:
Alcohol........................................... 3,127 3,146 3,268 3,366 3,499 3,689 3,720 3,980 4,189 4,447
Tobacco........................................... 1,927 1,986 2,022 2,075 2,048 2,142 2,066 2,077 2,121 2,136
Other............................................. 4,084 3,931 4,295 4,474 4,664 5,081 3,358 3,221 3,391 4,002
---------------------------------------------------------------------------------------------------
Total......................................... 9,137 9,063 9,585 9,915 10,211 10,911 9,145 9,278 9,700 10,585
Trust funds:
Highway........................................... 2,539 2,798 2,949 3,279 3,519 3,659 3,917 4,441 4,379 4,637
---------------------------------------------------------------------------------------------------
Total......................................... 2,539 2,798 2,949 3,279 3,519 3,659 3,917 4,441 4,379 4,637
---------------------------------------------------------------------------------------------------
Total excise taxes............................ 11,676 11,860 12,534 13,194 13,731 14,570 13,062 13,719 14,079 15,222
--------------------------------------------------------------------------------------------------------------------------------------------------------
See footnotes at end of table.
[[Page 36]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2004--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1970 1971 1972 1973 1974 1975 1976 TQ 1977
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Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance (Off-Budget)................ 29,396 31,354 35,132 40,703 47,778 55,207 58,703 15,886 68,032
Disability insurance (Off-Budget)........................... 4,063 4,490 4,775 5,381 6,147 7,250 7,686 2,130 8,786
Hospital insurance.......................................... 4,755 4,874 5,205 7,603 10,551 11,252 11,987 3,457 13,474
Railroad retirement/pension fund............................ 919 980 1,008 1,189 1,411 1,489 1,525 328 1,908
-----------------------------------------------------------------------------------------
Total\1\................................................ 39,133 41,699 46,120 54,876 65,888 75,199 79,901 21,801 92,199
Unemployment insurance:
Trust funds................................................. 3,464 3,674 4,357 6,051 6,837 6,771 8,054 2,698 11,312
-----------------------------------------------------------------------------------------
Total................................................... 3,464 3,674 4,357 6,051 6,837 6,771 8,054 2,698 11,312
Other retirement:
Federal employees retirement--employee share................ 1,735 1,916 2,058 2,146 2,302 2,513 2,760 707 2,915
Non-Federal employees retirement............................ 29 37 39 41 45 52 54 13 59
-----------------------------------------------------------------------------------------
Total................................................... 1,765 1,952 2,097 2,187 2,347 2,565 2,814 720 2,974
-----------------------------------------------------------------------------------------
Total social insurance and retirement receipts\1\....... 44,362 47,325 52,574 63,115 75,071 84,534 90,769 25,219 106,485
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 4,646 4,696 5,004 5,040 5,248 5,238 5,318 1,279 5,295
Tobacco..................................................... 2,093 2,205 2,205 2,274 2,435 2,312 2,484 622 2,393
Other....................................................... 3,613 3,609 2,297 2,522 2,060 1,850 2,810 619 1,960
-----------------------------------------------------------------------------------------
Total................................................... 10,352 10,510 9,506 9,836 9,743 9,400 10,612 2,520 9,648
Trust funds:
Highway..................................................... 5,354 5,542 5,322 5,665 6,260 6,188 5,413 1,676 6,709
Airport and airway.......................................... ........ 563 649 758 840 962 938 277 1,191
-----------------------------------------------------------------------------------------
Total................................................... 5,354 6,104 5,971 6,424 7,100 7,151 6,351 1,953 7,900
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 15,705 16,614 15,477 16,260 16,844 16,551 16,963 4,473 17,548
--------------------------------------------------------------------------------------------------------------------------------------------------------
See footnotes at end of table.
[[Page 37]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2004--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1978 1979 1980 1981 1982 1983 1984 1985 1986
--------------------------------------------------------------------------------------------------------------------------------------------------------
Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance (Off-Budget)................ 73,141 83,410 96,581 117,757 122,840 128,972 150,312 169,822 182,518
Disability insurance (Off-Budget)........................... 12,250 14,584 16,628 12,418 20,626 18,348 15,763 16,348 17,711
Hospital insurance.......................................... 16,668 19,874 23,217 30,340 34,301 35,641 40,262 44,871 51,335
Railroad retirement/pension fund............................ 1,822 2,190 2,323 2,457 2,917 2,805 3,321 2,213 2,103
Railroad social security equivalent account................. ........ ........ ........ ........ ........ ........ ........ 1,391 1,395
-----------------------------------------------------------------------------------------
Total\1\................................................ 103,881 120,058 138,748 162,973 180,686 185,766 209,658 234,646 255,062
Unemployment insurance:
Trust funds................................................. 13,850 15,387 15,336 15,763 16,600 18,799 25,138 25,758 24,098
-----------------------------------------------------------------------------------------
Total................................................... 13,850 15,387 15,336 15,763 16,600 18,799 25,138 25,758 24,098
Other retirement:
Federal employees retirement--employee share................ 3,174 3,428 3,660 3,908 4,140 4,351 4,494 4,672 4,645
Non-Federal employees retirement............................ 62 66 59 76 72 78 86 87 96
-----------------------------------------------------------------------------------------
Total................................................... 3,237 3,494 3,719 3,984 4,212 4,429 4,580 4,759 4,742
-----------------------------------------------------------------------------------------
Total social insurance and retirement receipts\1\....... 120,967 138,939 157,803 182,720 201,498 208,994 239,376 265,163 283,901
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 5,492 5,531 5,601 5,606 5,382 5,557 5,315 5,562 5,828
Tobacco..................................................... 2,444 2,492 2,443 2,581 2,537 4,136 4,660 4,779 4,589
Crude oil windfall profit................................... ........ ........ 6,934 23,252 18,407 12,135 8,906 6,348 2,251
Telephone................................................... ........ ........ ........ ........ ........ ........ 2,035 2,147 2,339
Other....................................................... 2,118 1,785 585 2,689 2,344 2,258 1,363 261 1,046
-----------------------------------------------------------------------------------------
Total................................................... 10,054 9,808 15,563 34,128 28,670 24,086 22,279 19,097 16,053
Trust funds:
Highway..................................................... 6,904 7,189 6,620 6,305 6,744 8,297 11,743 13,015 13,363
Airport and airway.......................................... 1,326 1,526 1,874 21 133 2,165 2,499 2,851 2,736
Black lung disability....................................... 92 222 272 237 491 494 518 581 547
Inland waterway............................................. ........ ........ ........ 20 30 29 39 40 40
Hazardous substance superfund............................... ........ ........ ........ 128 244 230 261 273 15
Post-closure liability (hazardous waste).................... ........ ........ ........ ........ ........ ........ 9 7 -*
Aquatic resources........................................... ........ ........ ........ ........ ........ ........ 12 126 165
-----------------------------------------------------------------------------------------
Total................................................... 8,323 8,937 8,766 6,711 7,641 11,214 15,082 16,894 16,866
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 18,376 18,745 24,329 40,839 36,311 35,300 37,361 35,992 32,919
--------------------------------------------------------------------------------------------------------------------------------------------------------
See footnotes at end of table.
[[Page 38]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2004--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1987 1988 1989 1990 1991 1992 1993 1994 1995
--------------------------------------------------------------------------------------------------------------------------------------------------------
Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance (Off-Budget)................ 194,541 220,337 240,595 255,031 265,503 273,137 281,735 302,607 284,091
Disability insurance (Off-Budget)........................... 18,860 21,154 23,071 26,625 28,382 29,289 30,199 32,419 66,988
Hospital insurance.......................................... 55,992 59,859 65,396 68,556 72,842 79,108 81,224 90,062 96,024
Railroad retirement/pension fund............................ 2,220 2,326 2,391 2,292 2,371 2,449 2,367 2,323 2,424
Railroad social security equivalent account................. 1,414 1,417 1,407 1,387 1,428 1,508 1,414 1,399 1,518
-----------------------------------------------------------------------------------------
Total\1\................................................ 273,028 305,093 332,859 353,891 370,526 385,491 396,939 428,810 451,045
Unemployment insurance:
Trust funds................................................. 25,575 24,584 22,011 21,635 20,922 23,410 26,556 28,004 28,878
-----------------------------------------------------------------------------------------
Total................................................... 25,575 24,584 22,011 21,635 20,922 23,410 26,556 28,004 28,878
Other retirement:
Federal employees retirement--employee share................ 4,613 4,537 4,428 4,405 4,459 4,683 4,709 4,563 4,461
Non-Federal employees retirement............................ 102 122 119 117 108 105 96 98 89
-----------------------------------------------------------------------------------------
Total................................................... 4,715 4,658 4,546 4,522 4,568 4,788 4,805 4,661 4,550
-----------------------------------------------------------------------------------------
Total social insurance and retirement receipts\1\....... 303,318 334,335 359,416 380,047 396,016 413,689 428,300 461,475 484,473
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 5,971 5,709 5,661 5,695 7,364 8,011 7,583 7,539 7,216
Tobacco..................................................... 4,763 4,616 4,378 4,081 4,706 5,049 5,875 5,691 5,878
Telephone................................................... 2,522 2,610 2,791 2,995 3,094 3,146 3,320 3,526 3,794
Ozone depleting chemicals/products.......................... ........ ........ ........ 360 562 637 854 761 616
Transportation fuels........................................ ........ ........ ........ ........ 2,780 3,512 3,340 9,402 8,491
Other....................................................... 1,588 3,250 317 2,460 -231 1,481 3,550 4,307 946
-----------------------------------------------------------------------------------------
Total................................................... 14,844 16,185 13,147 15,591 18,275 21,836 24,522 31,226 26,941
Trust funds:
Highway..................................................... 13,032 14,114 15,628 13,867 16,979 16,733 18,039 16,668 22,611
Airport and airway.......................................... 3,060 3,189 3,664 3,700 4,910 4,645 3,262 5,189 5,534
Black lung disability....................................... 572 594 563 665 652 626 634 567 608
Inland waterway............................................. 48 48 47 63 60 70 79 88 103
Hazardous substance superfund............................... 635 698 883 818 810 818 826 807 867
Post-closure liability (hazardous waste).................... -1 -9 -1 -1 ........ ........ ........ ........ ........
Oil spill liability......................................... ........ ........ ........ 143 254 295 229 48 211
Aquatic resources........................................... 194 208 187 218 260 271 276 301 306
Leaking underground storage tank............................ 73 125 168 122 123 157 153 152 165
Vaccine injury compensation................................. ........ 74 99 159 81 118 38 179 138
-----------------------------------------------------------------------------------------
Total................................................... 17,613 19,042 21,239 19,754 24,127 23,733 23,535 23,999 30,543
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 32,457 35,227 34,386 35,345 42,402 45,569 48,057 55,225 57,484
--------------------------------------------------------------------------------------------------------------------------------------------------------
See footnotes at end of table.
[[Page 39]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE AND RETIREMENT RECEIPTS AND OF EXCISE TAXES: 1940-2004--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1999 2000 2001 2002 2003 2004
1996 1997 1998 estimate estimate estimate estimate estimate estimate
--------------------------------------------------------------------------------------------------------------------------------------------------------
Social Insurance and Retirement Receipts
Employment and general retirement:
Old-age and survivors insurance (Off-Budget)................ 311,869 336,729 358,784 383,176 398,780 412,570 428,930 446,419 464,113
Disability insurance (Off-Budget)........................... 55,623 55,261 57,015 60,860 66,534 70,066 72,834 75,805 78,814
Hospital insurance.......................................... 104,997 110,710 119,863 127,363 131,984 136,935 142,485 148,431 154,626
Railroad retirement/pension fund............................ 2,362 2,440 2,583 2,656 2,693 2,750 2,789 2,824 2,848
Railroad social security equivalent account................. 1,510 1,611 1,769 1,685 1,720 1,749 1,769 1,792 1,813
-----------------------------------------------------------------------------------------
Total\1\................................................ 476,361 506,751 540,014 575,740 601,711 624,070 648,807 675,271 702,214
Unemployment insurance:
Trust funds................................................. 28,584 28,202 27,484 28,765 30,357 31,673 33,005 32,757 33,274
-----------------------------------------------------------------------------------------
Total................................................... 28,584 28,202 27,484 28,765 30,357 31,673 33,005 32,757 33,274
Other retirement:
Federal employees retirement--employee share................ 4,389 4,344 4,259 4,248 4,396 4,493 4,482 3,912 3,659
Non-Federal employees retirement............................ 80 74 74 71 65 60 54 44 39
-----------------------------------------------------------------------------------------
Total................................................... 4,469 4,418 4,333 4,319 4,461 4,553 4,536 3,956 3,698
-----------------------------------------------------------------------------------------
Total social insurance and retirement receipts\1\....... 509,414 539,371 571,831 608,824 636,529 660,296 686,348 711,984 739,186
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 7,220 7,257 7,215 7,240 7,249 7,251 7,235 7,220 7,207
Tobacco..................................................... 5,795 5,873 5,657 5,213 7,705 7,611 7,587 7,575 7,553
Telephone................................................... 4,234 4,543 4,910 5,213 5,489 5,780 6,097 6,439 6,801
Ozone depleting chemicals/products.......................... 320 130 98 52 26 13 3 ........ ........
Transportation fuels........................................ 7,468 7,107 589 811 717 735 720 739 746
Other....................................................... 410 2,921 3,196 -937 2,160 1,736 1,702 1,624 1,626
-----------------------------------------------------------------------------------------
Total................................................... 25,447 27,831 21,665 17,592 23,346 23,126 23,344 23,597 23,933
Trust funds:
Highway..................................................... 24,651 23,867 26,628 38,464 33,097 33,642 34,252 34,890 35,539
Airport and airway.......................................... 2,369 4,007 8,111 10,397 10,747 11,272 11,896 12,401 12,950
Black lung disability....................................... 614 614 636 638 656 674 690 705 720
Inland waterway............................................. 108 96 91 102 105 107 109 111 113
Hazardous substance superfund............................... 313 71 ........ 147 985 996 1,008 1,022 1,037
Oil spill liability......................................... 34 1 ........ 35 339 341 344 348 351
Aquatic resources........................................... 315 316 290 376 334 340 377 381 398
Leaking underground storage tank............................ 48 -2 136 212 180 183 187 190 194
Vaccine injury compensation................................. 115 123 116 112 113 114 116 116 117
-----------------------------------------------------------------------------------------
Total................................................... 28,567 29,093 36,008 50,483 46,556 47,669 48,979 50,164 51,419
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 54,014 56,924 57,673 68,075 69,902 70,795 72,323 73,761 75,352
--------------------------------------------------------------------------------------------------------------------------------------------------------
* $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.