Data Appendix to Kids’ Share 2017: Report on Federal Expenditures on Children through 2016 and Future Projections and Spending on Children Ages 8 and Younger

Data Appendix to Kids’ Share 2017: Report on Federal Expenditures on Children through 2016 and Future Projections and Spending on Children Ages 8 and Younger Joycelyn Ovalle, Cary Lou, Julia B. Isaacs, Heather Hahn, and C. Eugene Steuerle Contents I. Introduction 2 II. Summary Table of Multipliers and Expenditures in 2016 14 III. Income Security Programs 17 IV. Nutrition Programs 23 V. Housing Programs 26 VI. Tax Programs 30 VII. Health Programs 46 VIII. Social Services Programs 60 IX. Education Programs 76 X. Training Programs 90 XI. References 94 XII. Acknowledgments 100 2 D A T A A P P E N D I X: KIDS’ SHARE 2017 A N D S P E N D I N G O N C H I L D R E N A G E S 8 A N D Y O U N G E R I. Introduction This appendix describes the data and methodology used to estimate federal program and tax expenditures on children in Kids’ Share 2017: Report on Federal Expenditures on Children through 2016 and Future Projections. It also describes the data and methodology used for the estimates presented in a second report released in 2017, Spending on Children Ages 8 and Younger. It updates data appendixes associated with prior Kids’ Share reports.1 Estimating government expenditures on children is a complex task involving many decisions, definitions, and assumptions about how federal dollars are spent. For each report, we use a consistent three-step methodology to estimate federal expenditures. First, we define and identify programs for inclusion. We only include programs directly benefiting children or benefiting households because of the presence of children. Second, we collect expenditure data for the dozens of programs and tax provisions included in our report. Expenditure data largely come from the Appendix, Budget of the United States Government, Fiscal Year 2018 (and prior years). The Analytical Perspectives volume of the budget provides tax expenditure data. The third step is to estimate how much program spending goes specifically to children. For the report on Spending on Children Ages 8 and Younger, we included an additional step to estimate the share of children’s benefits expended on children ages 8 and younger. Each of these steps is described further below. We also explain the data and assumptions used to generate projections, briefly describe the sources for our state and local estimates and our estimates of spending on the elderly, and specify how our methodology has changed from previous Kids’ Share reports. Section II presents a summary table of expenditures in 2016, detailing the programs included in our analysis, their estimated expenditures, and the share of those expenditures going to children. Sections III–X contain descriptions of specific data sources, calculations, and methodological assumptions made for each program included. Any changes in our general methodology at the program level or in the calculation of estimates from previous years are indicated. We provide references by program, as well as a complete list of references, in section XI. The web addresses cited in this document are current as of July 2017. 1 See Steele et al. (2014, 2016); Toran et al. (2012); Rennane et al. (2010, 2011); Kent et al. (2010); Reynolds et al. (2007, 2008); and Clark et al. (2000). D A T A A P P E N D I X: KIDS’ SHARE 2017 A N D S P E N D I N G O N C H I L D R E N A G E S 8 A N D Y O U N G E R 3 Methodology Define and identify programs with spending on children. To estimate federal expenditures on children, we must first define spending on children. This is a difficult undertaking that raises broad conceptual questions. When does childhood begin? When does it end? What is spending on children as opposed to spending on their parents or the general population? Should expenditures include reductions in taxes as well as direct spending programs? Certainly, there are many reasonable answers to these questions. For these analyses, childhood is defined as extending from the child’s date of birth until his or her 19th birthday. Thus, prenatal spending (for example, through Medicaid) and postsecondary vocational training are excluded, the former largely because of data limitations. The general rule is to include 18-year-olds in the analysis; however, some programs exclude children beginning on their 18th birthdays—as detailed in sections III–X—so we do not include 18-year-olds in these cases. To be included in this analysis, a program must have reached spending of at least $50 million and must meet at least one of the following criteria: 1. benefits or services are provided entirely to children (e.g., K–12 education programs, Head Start) or serve all age groups but deliver a portion of benefits directly to children (e.g., Supplemental Security Income [SSI] payments for children with disabilities, Medicaid services for children); 2. family benefit levels increase for households with children (e.g., Supplem