Spending · subcategory

SSI, refundable tax credits & family aid

SSI, the refundable parts of the Earned Income and Child Tax Credits, TANF, child care, and foster care (OMB's “other income security”). Part of Income security (the safety net). FY2025 net outlays: $235B, 34% of the category and 3.36% of all federal spending. The largest program is Supplemental Security Income (SSI) ($69.5B).

$235B
FY2025 net outlays
34%
of Income security (the safety net)
+12%
change from FY2024 ($211B)
17
programs (accounts) with FY2025 spending

Every program

17 accounts with FY2025 spending in SSI, refundable tax credits & family aid, largest first. Hover or tap a bar for details.

Mandatory (set by standing law)Discretionary (set by yearly appropriations)
Supplemental Security Income (SSI)Supplemental Security Income Program · Social Security Administration
$69.5B
Earned Income Tax Credit (refundable part)Payment Where Earned Income Credit Exceeds Liability for Tax · Internal Revenue Service
$66.0B
Child Tax Credit (refundable part)Payment Where Child Tax Credit Exceeds Liability for Tax · Internal Revenue Service
$26.6B
Pandemic-era refundable tax creditsU.S. Coronavirus Refundable Credits · Internal Revenue Service
$18.2B
TANF (Temporary Assistance for Needy Families)Temporary Assistance for Needy Families · Administration for Children and Families
$17.7B
Child Care and Development Block GrantPayments to States for the Child Care and Development Block Grant · Administration for Children and Families
$10.8B
Foster care & adoption assistancePayments for Foster Care and Permanency · Administration for Children and Families
$9.99B
Refugee and Entrant AssistanceAdministration for Children and Families
$5.82B
Payments to States for Child Support Enforcement and Family Support ProgramsAdministration for Children and Families
$4.97B
LIHEAP (home heating & cooling aid)Low Income Home Energy Assistance · Administration for Children and Families
$4.38B
Child care entitlement to statesChild Care Entitlement to States · Administration for Children and Families
$4.03B
U.S. Coronavirus PaymentsInternal Revenue Service
$846M
Contingency FundAdministration for Children and Families
$560M
State Supplemental FeesSocial Security Administration
$170M
Office of Inspector GeneralSocial Security Administration
$32M
Children's Research and Technical AssistanceAdministration for Children and Families
$28M
Child and Dependent Care Tax CreditInternal Revenue Service
$12M

How the total adds up

Programs (the 17 accounts above)$240B
Offsets: premiums, fees, loan repayments, and other collections (5 accounts)−$4.22B
Net outlays, matching OMB Historical Table 3.2$235B
The largest offsets
Recovery of Beneficiary Overpayments from SSI Program
Social Security Administration
−$3.58B
Federal Share of Child Support Collections
Department of Health and Human Services
−$392M
State Supplemental Fees, SSI
Social Security Administration
−$164M
Receipts from SSI Administrative Fee
Social Security Administration
−$80M
SSI, Attorney Fees
Social Security Administration
−$9M

All programs, sortable

Sparklines show each program in 2025 dollars, FY2000–2025.

ProgramTypeFY2024FY2025ChangeFY2000–2025
Supplemental Security Income (SSI)
Social Security Administration
Mandatory$61.9B$69.5B+12%
Earned Income Tax Credit (refundable part)
Internal Revenue Service
Mandatory$60.0B$66.0B+10.0%
Child Tax Credit (refundable part)
Internal Revenue Service
Mandatory$26.2B$26.6B+1.2%
Pandemic-era refundable tax credits
Internal Revenue Service
Mandatory$776M$18.2B+2242%
TANF (Temporary Assistance for Needy Families)
Administration for Children and Families
Mandatory$17.6B$17.7B+0.4%
Child Care and Development Block Grant
Administration for Children and Families
Discretionary$16.3B$10.8B−34%
Foster care & adoption assistance
Administration for Children and Families
Mandatory$10.1B$9.99B−1.5%
Refugee and Entrant Assistance
Administration for Children and Families
Discretionary$7.10B$5.82B−18%
Payments to States for Child Support Enforcement and Family Support Programs
Administration for Children and Families
Mandatory$4.88B$4.97B+1.9%
LIHEAP (home heating & cooling aid)
Administration for Children and Families
Discretionary$4.98B$4.38B−12%
Child care entitlement to states
Administration for Children and Families
Mandatory$3.57B$4.03B+13%
U.S. Coronavirus Payments
Internal Revenue Service
Mandatory$232M$846M+265%
Contingency Fund
Administration for Children and Families
Mandatory$584M$560M−4.1%
State Supplemental Fees
Social Security Administration
Discretionary$150M$170M+13%
Office of Inspector General
Social Security Administration
Discretionary$33M$32M−3.0%
Children's Research and Technical Assistance
Administration for Children and Families
Mandatory$30M$28M−6.7%
Child and Dependent Care Tax Credit
Internal Revenue Service
Mandatory$0$12Mn/a

SSI, refundable tax credits & family aid since 1993

Net outlays in 2025 dollars, fiscal years 1993–2025.

$0 $200B $400B $600B $800B $1T Clinton Bush Obama Trump I Biden 1995 2000 2005 2010 2015 2020 2025
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