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This appendix describes the data and methodology used to estimate federal program and tax expenditures on children in "Kids' Share 2021: Report on Federal Expenditures on Children through 2020 and Future Projections" (ED616306). The following contents are included in this appendix: (1) Introduction; (2) Summary Table of Multipliers and Expenditures in 2018; (3)Income Security Programs; (4) Nutrition Programs; (5) Housing Programs; (6) Tax Programs; (7) Health Programs; (8) Social Services Programs; (9) Early Care and Education Programs; (10) Education Programs; (11) Training Programs; (12) Works Consulted; and (13) Acknowledgments.

Public spending on children represents an effort to invest in the nation's future by supporting children's healthy development and human potential. To inform policymakers, children's advocates, and the general public about how public funds are spent on children, this 15th edition of the annual "Kids' Share" report provides an updated analysis of federal expenditures on children from 1960 to 2020. This year's "Kids' Share" report also provides a view of public expenditures from the nation's initial responses to the COVID-19 pandemic. Our projections of federal expenditures on children through 2031 give a sense of how budget priorities were scheduled to unfold based on economic and legislative responses as of May 2021 but do not include legislation that might be enacted by the end of 2021. A few highlights of the chartbook: (1) Federal expenditures per child were significantly higher in 2020 than in 2019 and prior years, reflecting federal relief efforts in response to the pandemic. In 2020, the federal government spent about $7,800 per child younger than age 19. Federal expenditures are projected to surge even higher in 2021, to $10,700 per child, as the federal pandemic response continues, though under the law in place as of May 2021 they are scheduled to fall back to prepandemic levels; (2) COVID-19 relief bills enacted during the pandemic expanded assistance to children through three rounds of stimulus checks, an increase in the child tax credit (CTC), an education stabilization fund, expanded child care funding, increased nutritional assistance through the Supplemental Nutrition Assistance Program (SNAP), and increased federal funding for Medicaid. (3) Dozens of other children's programs and tax credits received smaller increases; Tax provisions and health programs remain the two largest categories of federal support for children in 2020, accounting for more than three-fifths of all federal expenditures on children. Spending on children through tax provisions is projected to spike dramatically in 2021 as a result of the stimulus checks administered through the tax code and a temporary increase in the CTC; (4) Despite increased dollar amounts spent on children in 2020, as a share of federal outlays, the $482 billion invested in children in 2020 fell to 7.4 percent of all federal outlays, down from roughly 9 percent in recent years as overall federal spending swelled in response to the pandemic. The children's share of the federal budget is projected to further decline slightly to 7.2 percent over the next decade, under laws in place as of May 2021; (5) Interest payments on the national debt are projected, under laws in place as of May 2021, to grow as a share of the budget, from 5 percent in 2020 to 12 percent by 2031, reflecting a higher national debt and projected rising interest rates; (6) As a share of the economy (GDP), federal outlays for children grew during the pandemic but by significantly less than other budget priorities. Federal spending during the pandemic grew from about 20 percent of GDP to a post-World War II high of 30 percent of GDP, with spending on children growing from around 2 percent to 2.3 percent of GDP; and (7) Over the next decade, all categories of spending on children as a share of GDP are projected to decline below prepandemic levels. Most categories also see declines or remain at similar levels in real dollars. [For the appendix, see ED616344. For the 2020 report, see ED607695.]

Public spending on children is an investment in the nation's future, as it aims to support their healthy development and human potential. To inform policymakers, children's advocates, and the general public about how public funds are spent on children, this 14th edition of the annual "Kids' Share" report provides an updated analysis of federal expenditures on children from 1960 to 2019. This year's "Kids' Share" report also provides a baseline view of public expenditures before the COVID-19 pandemic. Our projections of federal expenditures on children through 2030 give a sense of how budget priorities were scheduled to unfold under the law before the pandemic and related economic and legislative responses. View a single-page formatted version of the report with text and charts side-by-side here (https://www.urban.org/sites/default/files/2020/07/27/kids_share_2020_chartbook_spread.pdf). A few highlights of the chartbook: (1) Federal expenditures per child were slightly higher in 2019 than in recent years, after adjusting for inflation. In 2019, the federal government spent about $6,700 per child younger than 19. The increase primarily reflects some delayed effects of the temporary expansion of the child tax credit enacted in the Tax Cut and Jobs Act (TCJA) of 2017; (2) As a share of federal spending, the $408 billion invested in children in 2019 remained at roughly 9 percent of all federal outlays for the second year in a row; (3) As a share of the economy, federal investments in children represented 1.9 percent of GDP, similar to last year but lower than other years in the past decade; (4) The child tax credit was the largest source of federal support for children in 2019, surpassing Medicaid, which had been the largest program for many years. More than three-fifths of federal expenditures on children are from tax provisions or health spending; (5) The share of federal expenditures on children targeted to families with low incomes has grown over time, reaching 57 percent in 2019; (6) Under prepandemic law, children's programs are projected to receive only two cents of every dollar of the projected $1.6 trillion increase in federal spending over the next decade; (7) Under prepandemic law, children's share of the federal budget is projected to drop from 9.2 percent to 7.3 percent over the next decade, as built-in spending on Social Security, Medicare, Medicaid, and interest payments on the debt consume a growing share of the budget; (8) The federal government spends nearly as much on interest payments on the debt as on children; and (9) Over the next decade, all categories of spending on children except health are projected to decline relative to GDP. Most categories also see declines or remain at similar levels in real dollars. [For the 2019 report, see ED607694.]

Public spending on children aims to support their healthy development and help them fulfill their human potential. As such, federal spending on children is an investment in the nation's future. To inform policymakers, children's advocates, and the general public about how public funds are spent on children, this 13th edition of the annual "Kids' Share" report provides an updated analysis of federal expenditures on children from 1960 to 2018. It also projects federal expenditures on children through 2029 to give a sense of how budget priorities may unfold absent changes to current law. A few highlights of the chartbook: (1) In 2018, the federal government spent about $6,200 per child younger than 19, less than in 2017 after adjusting for inflation. This decline is driven by a reduction in federal spending on education and nutrition programs and a temporary reduction in child-related tax credits; (2) As a share of the economy, federal investments in children fell to 1.9 percent of GDP in 2018, the lowest level in a decade; (3) Medicaid is the largest source of federal support for children, followed by the child tax credit and the earned income tax credit. More than three-fifths of federal expenditures on children are from health or tax provisions; (4) The share of federal expenditures for children targeted to low-income families has grown over time, reaching 61 percent in 2018; (5) Looking forward, children's programs are projected to receive only 3 cents of every dollar of the projected $1.5 trillion increase in federal spending over the next decade; (6) Assuming no changes to current law, the children's share of the budget is projected to drop from 9.2 percent to 7.5 percent over the next decade, as spending on Social Security, Medicare, Medicaid, and interest payments on the debt consume a growing share of the budget; (7) By 2020, the federal government is projected to spend more on interest payments on the debt than on children; and (8) Over the next decade, all categories of spending on children except health are projected to decline relative to GDP. Most categories also see declines or remain at similar levels in real dollars. [For the 2018 report, see ED607636.]

Public spending on children aims to support their healthy development, helping them fulfill their human potential. As such, federal spending on children is an investment in the nation's future. To inform policymakers, children's advocates, and the general public about how public funds are spent on children, this 12th edition of the annual "Kids' Share" report provides an updated analysis of federal expenditures on children from 1960 to 2017. It also projects federal expenditures on children through 2028 to give a sense of how budget priorities may unfold absent changes to current law. A few highlights of the chartbook: (1) In 2017, 9 percent of the federal budget (or $375 billion of $3.9 trillion) was spent on children younger than 19; (2) An additional $106 billion in tax reductions was targeted to families with children. Combining budget outlays and tax reductions, federal expenditures on children totaled $481 billion; (3) More than three-fifths of expenditures on children are from tax provisions or health programs. Medicaid is the largest source of federal support for children, followed by the earned income tax credit and the child tax credit; (4) The share of federal expenditures for children that is targeted to low-income families has grown over time, reaching 61 percent in 2017; (5) Looking forward, children's programs are projected to receive just one cent of every dollar of the projected $1.6 trillion increase in federal spending over the next decade; (6) Under current law, the children's share of the budget is projected to drop from 9.4 percent to 6.9 percent over the next decade, as spending on Social Security, Medicare, Medicaid, and interest payments on the debt consume a growing share of the budget; (7) By 2020, the federal government is projected to spend more on interest payments on the debt than on children; and (8) Over the next decade, every major category of spending on children (health, education, income security, and so on) is projected to decline relative to GDP. [The Peter G. Peterson Foundation helped sponsor this research. For the 2017 report, see ED607635.]

Public spending on children by federal, state, and local governments is an investment in the nation's future because it supports children's healthy development, helping them fulfill their potential. To help interested stakeholders assess the government's investment in children, this 11th edition of the annual "Kids' Share" report provides an updated analysis of federal expenditures on children from 1960 through 2016. It also projects federal expenditures on children through 2027 to give a sense of how budget priorities may unfold absent changes to current law. Highlights include the following: (1) In 2016, 10 percent of the federal budget (or $377 billion of $3.9 trillion in outlays) was spent on children; (2) An additional $108 billion in tax reductions was targeted to families with children. Combining outlays and tax reductions, federal expenditures on children totaled $486 billion; (3) Half of all federal expenditures on children comes from four spending and tax programs: Medicaid, the earned income tax credit, the child tax credit, and the dependent exemption; (4) The share of federal expenditures for children targeted to low-income families has increased over time, reaching 65 percent in 2016; (5) Children's programs are projected to receive just one cent of every dollar of the projected $1.5 trillion increase in federal spending over the next decade; (6) Under current law, the children's share of the budget is projected to drop from 9.8 to 7.5 percent over the next decade, as spending on Social Security, Medicare, Medicaid, and interest payments on the debt consumes a growing share of the budget; (7) By 2020, the federal government will spend more on interest payments on the debt than on children; and (8) Over the next decade, every major category of spending on children (e.g., health, education, and income security) is projected to decline relative to GDP. Increased understanding of how childhood circumstances affect lifelong outcomes has led to more public support for investment in children. Even so, spending on children is not always prioritized relative to other categories of the federal budget, which is why the "Kids' Share" report tracks government spending on children each year. This annual accounting of spending on children is important as Congress considers legislation introducing or amending individual children's programs or tax provisions, sets funding levels in annual appropriation bills, and debates broad tax and budgetary reform packages that may shift the level and composition of public resources invested in children. [The Peter G. Peterson Foundation helped sponsor this research. For the 2016 report, see ED607634.]

"Kids' Share 2016: Federal Expenditures on Children through 2015," a 10th annual report, looks comprehensively at federal spending and tax expenditures on children. Federal spending on children has remained fairly flat over the past four years, in real dollars. Broader budgetary forces will restrict spending on children over the next 10 years, despite an overall projected growth of over $1.5 trillion in federal spending. Over the next decade, outlays on children are projected to decline from 10 to 8 percent of the federal budget.

"Kids' Share 2015: Report on Federal Expenditures on Children in 2014 and Future Projections," an ninth annual report, looks comprehensively at federal spending and tax expenditures on children. Federal spending on children has remained fairly flat, in real dollars, over the past three years. Broader budgetary forces will continue to restrict spending on children over the next ten years, despite an overall projected growth of over $1.4 trillion in federal spending. Over the next decade, outlays on children are projected to decline from 10 to less than 8 percent of the federal budget. [For the 2014 report, see ED607691.]

"Kids Share 2014: Report on Federal Expenditures on Children through 2013," an eighth annual report, looks comprehensively at federal spending and tax expenditures on children. Total federal expenditures on children were up from 2012, but below spending in 2010. Broader budgetary forces will continue to restrict spending on children over the next ten years, despite an overall projected growth of over $1.4 trillion in federal spending. Over the next decade, outlays on children are projected to decline from 10 to 8 percent of the federal budget. [For the 2013 report, see ED607690.]

"Kids' Share 2013: Federal Expenditures on Children in 2012 and Future Projections," a seventh annual report, looks comprehensively at federal spending and taxes on children. Federal outlays on children fell by 7 percent between 2011 and 2012, which is the greatest single-year drop since the early 1980s. While most of this decline is explained by the exhaustion of recession-related funds provided by ARRA [American Recovery and Reinvestment Act], broader budgetary forces will continue to restrict spending on children over the next ten years. Over the next decade, outlays on children are projected to decline from 10 percent to 8 percent of the federal budget. [For the 2012 report, see ED607688.]

"Kids' Share 2012: Report on Federal Expenditures on Children through 2011," a sixth annual report, looks comprehensively at trends over the past 50 years in federal spending and tax expenditures on children. Key findings suggest that the size and composition of expenditures on children have changed considerably, but children have not been a budget priority. In 2011, federal outlays on children fell for the first time since the early 1980s, dropping from $378 billion in 2010 to $376 billion. Over the next decade, outlays on children are projected to decline from 10 to 8 percent of the federal budget. [For the 2011 report, see ED607686.]

"Kids' Share 2011: Report on Federal Expenditures on Children through 2010," a fifth annual report, looks comprehensively at trends over the past 50 years in federal spending and tax expenditures on children. Key findings suggest that the size and composition of expenditures on children have changed considerably, but children have not been a budget priority. Federal expenditures on children in 2010, were 11 percent of the federal budget, slightly higher than in 2009. This increase is temporary, however, with the children's share of the budget expected to shrink to less than 8 percent by the end of the next decade. [For the 2010 report, see ED510966.]