Appendix E: New York's Tuition Assistance Program - A History

 

 

The Higher Education Services Corporation (HESC) administers both state and federally funded student financial aid programs for undergraduate and graduate students. Some programs are administered solely by HESC, while others are administered jointly with other state agencies. <br

1961 - 73: The Scholar Incentive Program - The Predecessor of TAP

(1973) Maximum Award $600 
(1973) Unduplicated Recipients 221,360 
(1973) Expenditures $51.6 million 
(1973) Average Award $233 

The Scholar Incentive (SI) program, established in 1961, was made available to all full-time students, graduate and undergraduate, regardless of income. The SI program had many features that still endure in today. s TAP program. It was an entitlement program, having no limitation on either the amount of annual expenditures or the number of annual awards. That feature remains unusual among state or federal need-based programs offered nationwide. Just as with TAP, the amount of an SI award was scaled to State Net Taxable Income, and SI awards could be used in combination with Regents Scholarships, provided that the total did not exceed tuition. 

1974 - 75: The Initial Year of TAP

Maximum Award $1,500 
Unduplicated Recipients 235,620 +6.4% over 1973 
Expenditures $78.8 million +52.7% over 1973 
Average Award $335 +43.8% over 1973 

Research had found that the SI awards were no longer sufficient to significantly aid students in meeting independent college costs. The $265 average SI award for students at independent colleges in 1973-74 represented only 10% of average tuition at that sector, while the $600 maximum SI award represented only 22% of tuition. Additionally, public hearings held by the Legislature revealed that the Regents College Scholarship program was designed to meet a need that no longer existed (encouraging bright students to attend college) and that a larger need existed for the expansion of need-based grants. The 1974 Legislature, therefore, decided to reduce Regents Scholarship awards from $1,000 to $250 while establishing the new TAP program. This same Legislature also created the New York State Higher Education Services Corporation (NYSHESC) as the centralized financial aid agency for the State. NYSHESC was created by combining the nonprofit Higher Education Assistance Corporation, which administered student loans, with the Regents Examination and Scholarship Center, which administered the grant and scholarship programs of aid. 

In changing its financial aid programs, New York was seeking to achieve the following objectives:

  • To maximize access to higher education for all qualified students.
  • To foster a competitive environment with the net effect being equilibrium between the public and
  • independent sectors.


The major characteristics of TAP as established in 1974 were:

  • a $1,500 maximum award, limited by tuition;
  • a continuous sliding scale of awards for undergraduates based on State Net Taxable Income
  • (replacing the old step-function SI award reduction formula);
  • a $200 reduction in annual TAP awards after the student receives two years of payments (commonly known as the "uppercut"); and
  • the redefinition of financial independence for students according to federal standards.


These new benefits were available only to students who entered college after July 1, 1974, and who graduated high school after January 1, 1974. 

The establishment of the new TAP program in 1974, with its 150% increase in maximum award over the old SI maximum, as well as the spring 1975 decision by the New York State Commissioner of Education to grant TAP eligibility to students attending certain business, trade and technical schools, greatly increased expenditures over the previous year. 

1975 - 76

Maximum Award $1,500 No change over 1974 
Unduplicated Recipients 265,018 +12.5% over 1974 
Expenditures $110.4 million +40.1% over 1974 
Average Award $417 +24.5% over 1974 

The 1975-76 year saw increased growth in the TAP program due to several major changes in the TAP program. 

The Legislature eliminated the "step-function" schedule for graduate awards (a holdover from the old SI program) and replaced it with a schedule that scaled awards continuously as income increased (similar to the 1974 undergraduate TAP schedule). The requirement that an undergraduate student must have graduated from high school after January 1, 1974, was eliminated, thus increasing the number of students eligible for higher TAP awards. 

The Legislature also incorporated into statute the State Commissioner of Education's regulation that broadened TAP eligibility for students at certain business, trade, and technical schools. Before these changes, an appropriation of $98.4 million had been made. Since actual expenditures totalled $110.4 million, the Legislature authorized a deficiency appropriation, and legislation was enacted authorizing that 1975-76 payments be made from 1976-77 appropriations. 

1976 - 77

Maximum Award $1,500 No change over 1975 
Unduplicated Recipients 360,000 +35.8% over 1975 
Expenditures $180.8 million +63.8% over 1975 
Average Award $502 +20.4% over 1975 

Two factors had major impact on the TAP for the 1976-77 academic year. The first factor was the imposition of tuition at the City University of New York for day session matriculated undergraduate students. Imposing tuition on these students increased the number of TAP recipients by 100,000, as TAP eligibility now applied to these students. 

The second factor that had a major impact upon TAP in 1976-77 was a major change in the criteria for excluding parental income. The proportion of students claiming emancipation and, therefore, excluding their parents. income from their award determination increased dramatically from 14% in 1973-74 to nearly 25% in 1975-76. In the Supplemental Budget enacted in July 1976, new rules for excluding parental income were established for undergraduate students younger than 22 years old. 

These rules were designed to limit the number of TAP recipients claiming financial independence by requiring proof of exceptional and unusual circumstances resulting in an involuntary dissolution of the family. They required review of separate documentation for more than 120,000 students in 1976-77. 

1977 - 78

Maximum Award $1,800 +20% over 1976 
Unduplicated Recipients 350,000 -2.8% below 1976 
Expenditures $207.1 million +14.5% over 1976 
Average Award $592 +17.9% over 1976 

The 1974 initial legislation, which established the higher TAP award schedule, provided that the 1977-78 academic year would be the final phase-in year of the higher schedule. For the first time in 1977-78, all undergraduate TAP recipients were eligible to receive the higher award schedule. The Legislature also modified the criteria for claiming financial independence and established two new award schedules (Schedule D and Schedule E), which applied to independent students who were single and had no tax dependents. These changes were made relatively early in the legislative session (April 1977), which provided lead time to implement these changes for the 1977-78 processing year. 

The rules governing financial independence were also modified to streamline the processing of awards for students claiming financial independence. Students older than 34 years were to be automatically considered independent of their parents. Students older than 21 years and younger than 35 years were judged solely on the criteria used in the federal Basic Educational Opportunity Grant program. Students younger than 22 years still had to prove exceptional circumstances as they did in 1976-77. These changes did result in more timely processing of awards for financially independent students. 

1978 - 79

Maximum Award $1,800 No change over 1977 
FTE Recipients 317,078 N/A-1st year of FTE Count 
Expenditures $225.3 million +8.8% over 1977 
Average FTE Award $711 N/A-1st year of FTE Award 

The 1978 legislative session resulted in another series of changes to TAP. First, the Governor's proposal to increase the maximum annual awards for financially dependent and independent students (Schedules C and E, respectively) from $1,500 to $1,800 for students first receiving TAP after July 1, 1978, was enacted retroactive to the 1977-78 academic year. Second, the following series of program changes were adopted effective for the 1978-79 academic year:

  1. The financially dependent (Schedule C) State net taxable income ceiling for maximum award was raised from $2,000 to $2,750.
  2. For financially dependent students with incomes exceeding $2,750, the amount deducted from the maximum award was reduced by $45, resulting in a higher award for these students.
  3. The minimum annual award for both financially dependent and independent (Schedule C and Schedule E) TAP recipients was increased from $100 to $200.
  4. Graduate students younger than 22 years old were made eligible for financial independence by meeting the same criteria used for students older than 22 years instead of the more restrictive criteria applied to undergraduates younger than 22 years old.


During 1978-79, new computer systems were developed to process TAP applications. Work was also begun on the development of an Income Verification Program (IVP) in which the State Department of Taxation and Finance verified applicant incomes. 

1979 - 80

Maximum Award $1,800 No change over 1978 
FTE Recipients 318,582 +0.5% over 1978 
Expenditures $248.1 million +10.1% over 1978 
Average Award $779 +9.6% over 1978 


No significant changes were made in TAP for the 1979-80 academic year during the 1979 legislative session. Existing legislation did provide for the continued phase-in of the new $1,800 maximum annual TAP award for undergraduate students who first received TAP after July 1, 1977. TAP expenditures also increased as a result of State and City universities. action to increase tuition for lower-division students from $775 per year to $925 per year effective for the 1979-80 academic year. 

The 1979-80 year marked the first year of the Income Verification Program (IVP) developed together with the Department of Taxation and Finance. As a result of checking 330,000 applications against tax returns, 26,000 students were notified that their 1979-80 TAP awards were decreased; and 16,000 were advised that their awards were increased. Award decreases totalled $7.4 million, while award increases totalled $3.7 million. Thus, recalculated TAP awards as a result of IVP produced a net savings to the State of $3.7 million. 

1980 - 81

Maximum Award $1,800 No change over 1979 
FTE Recipients 308,489 -3.2% below 1979 
Expenditures $251.3 million +1.3% over 1979 
Average Award $815 +4.6% over 1979 

The 1980 legislative session brought about several changes in the conditions for financial independence. Students who were married on or before December 31, 1979, would need to meet only the basic financial independence criteria in 1980-81. Before the change, these students had to additionally document parental abandonment to be considered independent for TAP purposes. The changes permitted simply that support from parents cannot exceed $750 per year (revised from $600), and a student cannot have lived with his parents for more than six weeks (instead of the previous two consecutive weeks limit) during the previous year. These changes more closely conform with TAP. s basic three criteria to the federal Pell Grant requirements. 

The 1980 legislative session also saw repeal of a portion of the Education Law so that students may receive TAP awards while pursuing a second undergraduate degree at the same level as one previously earned with TAP support. However, the limitations on the number of terms a student can receive TAP still apply. The "dual degree" restriction still pertains at the graduate level. That is, students who receive a TAP award while completing a master. s, doctoral, or first professional degree may not receive additional TAP payments while pursuing a second degree at the same level. 

Another program innovation was the variable percentage prepayment used for the first time in the fall 1980 term. Under this procedure, schools receive a percentage of the value of student awards before the school certifies student eligibility. This allows schools to defer tuition until the student's eligibility for an award is established and at the same time meet cash flow needs. In prior years, all schools received a fixed prepayment of 75%. At schools that had 95% of their students certified as TAP-eligible, the 75% prepayment amount was insufficient, and the school had to wait for a sizeable supplemental payment. At schools where the rate of certification was only 40%, the 75% prepayment was clearly too much, and resulted in the Corporation having to request substantial refunds after schools completed student certification. The new variable percentage prepayment is determined by the school's certification experience in the summer and fall terms of the prior year. The maximum prepayment amount is 90%, and the minimum is 50%. The effect of a variable percentage was seen in the decrease in both supplemental payments and refunds for 1980-81. 

During the year, the Income Verification Process (IVP) was established as an integral part of payments processing. As a result of income verification, 22,000 awards were decreased a total of $6.8 million in 1980-81. Awards for 18,000 other students were increased a total of $4.7 million. The net savings to the State was $2.1 million. The percentage of students affected by income verification decreased from 13% in 1979 to 11% in 1980. 

1981 - 82

Maximum Award $2,200 +22.2% over 1980 
FTE Recipients 316,056 +2.5% over 1980 
Expenditures $278.4 million +10.8% over 1980 
Average Award $881 +8.1% over 1980 

The State Legislature enacted significant changes in the program to help compensate for rising tuition costs and inflation. These changes affected awards for undergraduate dependent students and independent students who are married, or, if single, have tax dependents. There were no changes in awards for single independent students or for graduate students. 

The enrichment legislation effective for 1981-82 provided:

  1. an increase in the combined family income ceiling for an award from $20,000 to $25,000 State net taxable income;
  2. an increase in the minimum award from $200 to $250;
  3. for students first receiving State aid (TAP or Regents Scholarships) beginning with the 1981-82 academic year and after:
      1. a new maximum annual award of $2,200;
      2. an increase in the State NTB income threshold for receipt of the maximum award from $2,750 to $4,000; and
      3. a new award reduction schedule (Schedule X) incorporating the $2,200 maximum award and starting with a $4,000 State NTB income threshold for the receipt of maximum awards; and
  4. a new Supplemental Tuition Assistance Program (STAP) authorizing up to one additional year of aid, if needed, for students who are educationally disadvantaged and who take remedial courses.


TAP expenditures in 1981-82 also increased as a result of a $150 tuition increase at both the lower and upper divisions of the State University System, bringing tuition and fee totals to $1,075. 

To more efficiently deliver TAP to targeted families and students, the Research Division undertook a "Sibling Verification Project" to determine the budget impact of applicant errors in reporting other family members in full-time postsecondary attendance. To determine the TAP award, net taxable income is diminished by $3,000 for the first sibling in full-time postsecondary education and by an additional $2,000 for each additional sibling. Information from this study formed the basis for verification improvements that ultimately were incorporated into the TAP processing system during 1983-84. 

1982 - 83

Maximum Award $2,200 No change over 1981 
FTE Recipients 310,017 - 1.9% below 1981 
Expenditures $298.1 million +7.1% over 1981 
Average Award $962 +9.2% over 1981 


There were no program changes in 1982. However, the effects of the 1981 TAP enrichment resulted in higher TAP expenditures. The increase in the eligibility ceiling from 20,000 to 25,000 NTI provided TAP to an additional 24,000 students. For the first time since IVP's inception, award adjustments resulted in a net cost to the State. IVP activity resulted in award changes totalling more than $14 million: $6.9 million in reductions and $7.5 million in increases. 

1983 - 84

Maximum Award $2,200 No change over 1982 
FTE Recipients 305,006 -1.6% below 1982 
Expenditures $331.2 million +11.1% over 1982 
Average Award $1,086 +12.9% over 1982 


During this year, tuition and fees for both the lower and upper divisions of the State University System were increased to $1,375 per year. CUNY also raised its tuition to $1,225 per year. These tuition increases, together with the continued extremely rapid growth of the proprietary sector as well as the continuing phase-in of enrichments enacted in 1981, all caused TAP expenditures to increase. 

In 1983, using the findings of a 1980 research study, a program was established to validate claims for income adjustment for other family members also pursuing full-time postsecondary education. A deduction from the income used in determining both eligibility and the award amount is allowed for each eligible other family members by providing an easy means for students and parents to update income adjustment claim information and through validation of the other-family-member status. Nearly 14,000 awards were recalculated during 1983-84. Reductions in awards totaled more than $900,000. 

1984 - 85

Maximum Award $2,700 +22.7% over 1983 
FTE Recipients 307,754 +0.9% over 1983 
Expenditures $381.7 million +15.2% over 1983 
Average Award $1,240 +14.2% over 1983 


Legislation enacted in 1984 provided increased TAP benefits for all undergraduate students who are financially dependent or, if financially independent, are married or have tax dependents. There were no changes that affected TAP awards for single independent undergraduate students or for graduate students. The changes were not phased-in as had been done in the past but rather were made immediately available to all recipients. 

The enrichments enacted were as follows:

  • The maximum TAP award for students attending not-for-profit institutions was increased from $2,200 to $2,700. The maximum award remained at $2,200 for eligible students at other institutions.
  • The income ceiling for eligibility increased from $25,000 to $29,000 combined family State NTB income.
  • The income threshold for a maximum award was raised from $4,000 to $5,000 State net taxable income, and the minimum award was increased from $250 to $300.

 

1985 - 86

Maximum Award $2,700 No change over 1984 
FTE Recipients 289,835 -5.8% below 1984 
Expenditures $359.6 million -5.8% below 1984 
Average Award $1,241 +0.1% over 1984 

No significant changes in the TAP program took place in the 1985-86 year. 

1986 - 87

Maximum Award $2,850 +5.6% over 1985 
FTE Recipients 286,499 -1.2% below 1985 
Expenditures $398.4 million +10.8% over 1985 
Average Award $1,390 +12.0% over 1985 


Extensive TAP enrichment legislation was enacted for the 1986-87 year. All categories of TAP recipients were affected to some degree. The specific 1986-87 TAP changes follow. 

Undergraduate students who were financially dependent of their parents or who were financially independent and were married or had tax dependents were affected by these changes. 

The income ceiling in terms of the New York State combined family net taxable balance increased from $29,000 to $32,000.

  • The minimum annual award increased from $300 to $350.
  • The income threshold for receiving a maximum award in terms of the New York State combined family net taxable balance increased from $5,000 to $6,500.
  • The maximum annual award for students attending degree-granting and not-for-profit institutions increased to $2,850. For students attending nondegree proprietary institutions, the maximum annual award remained at $2,200.


Undergraduate students who were financially independent and were single and had no tax dependents were affected by these changes:

  • The income ceiling in terms of the New York State net taxable balance increased from $5,666 to $10,000.
  • The minimum award increased from $200 to $350.
  • The income threshold for receiving a maximum award increased from $1,000 to $3,000 NTI.
  • The maximum annual award for students attending degree-granting and not-for-profit institutions

increased to $2,000. For students attending nondegree, proprietary institutions, the maximum annual award remained at $1,800. 

Graduate students were affected by these changes:

  • The maximum annual award increased to $1,200 for both financially dependent and independent graduate students.
  • Two new award reduction schedules were implemented; one for graduate students who were
  • financially dependent on their parents or who were financially independent and were married or had tax dependents; one for graduate students who were financially independent and were single and had no tax dependents.


Although this legislation extended TAP eligibility to new income groups, the number of FTE TAP recipients continued to decline for the fifth consecutive year because of demographic and economic changes in New York State. These changes include, but are not limited to:

  • a decline in the 15-19-year-old population,
  • decreasing numbers of high school graduates,
  • an increasing tendency to study part-time, and
  • income inflation or "bracket creep" causing some recipients to lose TAP eligibility.

 

1987 - 88

Maximum Award $2,850 No change over 1986 
FTE Recipients 268,779 -6.2% below 1986 
Expenditures $369.4 million -7.3% below 1986 
Average Award $1,374 -1.2% below 1986 

No major TAP program changes were made during 1987-88. The decline in TAP recipients caused by the factors discussed in the previous section continued to be evident. In addition, there was no growth in the number of proprietary TAP recipients during this year. This sector had experienced an unprecedented rate of growth in past years. Income inflation along with a relatively stable population caused the value of TAP awards to decline over the previous year. 

1988 - 89

Maximum Award $2,850 No change over 1987 
FTE Recipients 258,626 -3.8% below 1987 
Expenditures $358.4 million -3.0% below 1987 
Average Award $1,385 -0.8% below 1987 


A new TAP schedule was enacted to minimize the negative effect on determining TAP awards resulting from federal tax reform legislation of 1986. Tax reform legislation, although lowering tax rates, eliminated several deductions which would have the effect of increasing net taxable income, which is used in determining TAP awards. The change in the reduction schedule for dependent students and/or independent students who are married and have dependents was designed to offset the negative effects. No adjustment was made, however, to the positive effects for other groups of students resulting from changes such as an increase in the standard deduction and in the exemption amount. 

Effective for the 1988-89 academic year, the following changes were enacted to the undergraduate reduction schedules for financially dependent students or financially independent students who are married or have tax dependents:

  1. The income eligibility ceiling was increased from $32,000 to $34,250 New York State net taxable income.
  2. The income threshold for receiving maximum awards was increased from $6,500 to $7,000 New York State net taxable income.

 

1989 - 90

Maximum Award $3,650 +28.1% over 1988 
FTE Recipients 267,417 +3.4% over 1988 
Expenditures $387.8 million +8.2% over 1988 
Average Award $1,450 +4.7% over 1988 


Major increases in undergraduate TAP awards became effective for students receiving TAP for the first time in 1989-90. 

The following generally describes the changes as they related to specific groups of students. 

A. Undergraduate students who were financially dependent on their parents, or who were financially independent and were married or had tax dependents

  1. The income eligibility for TAP awards increased from $34,250 to $42,500 New York State Net Taxable Income (NTI).
  2. The income threshold for maximum awards increased from $7,000 to $7,500 NTI.
  3. Maximum Annual Award:
    1. For recipients attending degree-granting or not-for-profit institutions, maximum annual awards increased from $2,850 to $3,650.
    2. For students attending nondegree proprietary institutions, the maximum annual award remained $2,200.


B. Undergraduate students who were financially independent of their parents and were single with no tax dependents

  1. Maximum Annual Award:
    1. For recipients attending degree-granting or not-for-profit institutions, maximum annual awards increased from $2,000 to $2,800.
    2. For students attending nondegree proprietary institutions, the maximum annual award remained $1,800.


The $30 million increase in expenditures over the 1988-89 year was largely due to the enrichments enacted in 1989-90. Nearly $5 million of the increase could also be attributed to the establishment of a new program at one institution in 1989. Another factor contributing to the increase in expenditures was the increase in the standard deduction for the 1988 tax year, because TAP awards are based on prior year income information. 

1990 - 91

Maximum Award $4,125 +13.0% over 1989 
FTE Recipients 279,260 +4.4% over 1989 
Expenditures $435.3 million +12.2% over 1989 
Average Award $1,559 +7.5% over 1989 


The second tier of the phase-in of enrichment legislation increased TAP expenditures significantly over the previous year. These further enrichments affected students receiving their initial TAP awards in 1990-91 or thereafter. The specific changes for 1990-91 first-time TAP recipients were as follows: 

A. Undergraduate students who were financially dependent on their parents, or who were financially independent and were married or had tax dependents

  1. The income eligibility ceiling increased from $42,500 to $50,500 Net Taxable Income (NTI).
  2. The income threshold for maximum awards increased from $7,500 to $8,000 NTI.
  3. Maximum Annual Award:
    1. or recipients attending degree-granting or not-for-profit institutions, maximum annual awards increased from $3,650 to $4,125.
    2. For students attending nondegree proprietary institutions, the maximum annual award remained $2,200.


B. Undergraduate students who were financially independent of their parent and were single with no tax dependents

  1. Maximum Annual Award:
    1. For recipients attending degree-granting or not-for-profit institutions, maximum annual awards increased from $2,800 to $3,400.
    2. For students attending nondegree proprietary institutions, the maximum annual award remained $1,800.


In December of 1990 the Legislature enacted emergency legislation to address a budget deficit of approximately $1 billion dollars in FY ' 90-91. All nonmaximum TAP awards for the spring term of the 1990-91 academic year were reduced by $100. 

1991 - 92

Maximum Award $4,125 No change over 1990 
FTE Recipients 287,740 +3.0% over 1990 
Expenditures $511.1 million +17.4% over 1990 
Average Award $1,776 +13.9% over 1990 


The 1991-92 State budget enacted on July 19, 1991, included significant reductions in all aspects of State funding, including reductions in TAP awards for the 1991-92 school year: 

All annual awards were reduced by $75. 
In addition to the $75 reduction, all of the percentages used in the award reduction schedules were increased by one, resulting in an additional reduction for those not receiving maximum awards. For example, under Schedule "A," the award reduction amount had been 6 percent of the amount of income exceeding $7,000 for a student whose family net taxable income was between $7,001 and $11,000. For the 1991-92 school year, the reduction amount was 7% of the amount of income exceeding $7,000. 
The minimum annual award for undergraduate students was changed from $350 to $100; and for graduate students, it was changed from $100 to $75. 
Payments to students and schools for terms involving accelerated study for the 1991-92 school year were deferred to October 1, 1992. 

In addition to these changes, the State University of New York increased undergraduate tuition $150, and the City University of New York increased undergraduate tuition $100 effective with the spring 1991 term. 

1992 - 93

Maximum Award $3,650 -11.5% below 1991 
FTE Recipients 308,303 +7.1% over 1991 
Expenditures $599.0 million +17.2% over 1991 
Average Award $1,943 +9.4% over 1991 


The 1991-92 reductions were carried over to the 1992-93 school year. The 1992-93 legislation also provided that awards for first-time recipients in 1992-93 be determined using those schedules applicable to first-time recipients in 1989-90 rather than the higher schedules initiated in 1990-91. Payments for accelerated study for the 1992-93 school year were deferred until October 1, 1993. 

TAP awards were also affected in 1991-92 and 1992-93 by the tuition increases at public universities effective in each of the two years. Effective for the 1991-92 school year, undergraduate tuition at State University of New York (SUNY) was increased by $650, which included a $150 increase effective in Spring 1991 and an additional $500 effective with the 1991-92 year. Undergraduate tuitions were increased by an additional $500 at SUNY for a total of $2,650 for the 1992-93 year. 

At City University of New York (CUNY), undergraduate tuitions were increased by $100 at senior colleges and $112.50 at community colleges effective for the Spring 1991 term. Additional increases of $200 at senior colleges and $150 at community colleges were effective for the 1991-92 school year. Undergraduate tuition increases for 1992-93 at community colleges were $350 for a total of $2,100. At the senior colleges, undergraduate tuition for returning students was increased $350 for a total of $2,200. At senior colleges, tuition for new students was increased $600 for a total of $2,450. 

1993 - 94

Maximum Award $3,650 No change over 1992 
FTE Recipients 309,114 +0.3% over 1992 
Expenditures $604.6 million +0.9% over 1992 
Average Award $1,956 +0.7% over 1992 


The general reductions that applied for the 1991-92 and 1992-93 school years were carried over for the 1993-94 year. In addition, first-time recipients in the 1993-94 school year were to receive awards based on the same schedule as applied to the first-time recipients in 1989-90 and in 1992-93 rather than the higher schedules initiated in 1990-91. Payments for accelerated study for the 1993-94 school year were deferred until October 1, 1994. 

1994 - 95

Maximum Award $4,050 +11.0% over 1993 
FTE Recipients 302,382 -2.2% below 1993 
Expenditures $630.9 million +4.3% over 1993 
Average Award $2,086 +6.6% over 1993 


The 1994-95 State Budget included additional funding of $30.3 million to restore the higher TAP schedule for first-time recipients in the 1994-95 school year and to continue TAP awards for all eligible graduate students. The following summarizes provisions of the increased schedules in use for first-time recipients in 1994-95: 

The maximum award for dependent students at degree-granting institutions was $4,050 ($4,125 maximum in statute less $75 enacted as part of the deficit-reduction provisions). 

For independent students who first received a TAP award in 1989-90 at degree-granting institutions, the maximum award was $2,725 ($2,800 maximum in statute less $75 enacted as part of the deficit-reduction provisions); $3,325 ($3,400 maximum less $75) for students first attending in 1990-91 and thereafter. 

The maximum award for independent students at nondegree-granting institutions was $1,725 ($1,800 maximum in statute less $75 enacted as part of the deficit-reduction provisions); 

The New York State net taxable balance income eligibility ceiling for an award for undergraduate students who are dependent on their parents, or who are financially independent and are married or have tax dependents was $50,500. 

The one percentage point increase in the percentages assessed against incomes used to determine TAP awards that was enacted as part of the deficit-reduction measures in 1991 did not apply to the schedules to be used for first-time recipients in 1994-95. For example, under current schedule "C," the award reduction amount is $75 plus 7% of the excess over $8,000 State Net Taxable Income for a student whose family's State Net Taxable Income is between $8,001 and $11,000. For a first-time recipient in 1994-95, the reduction will be $75 plus 6% of the amount over $8,000. 

The minimum award for undergraduate students who were first-time recipients in 1994-95 was restored to $350, which was not further reduced by the $75 deficit-reduction measure. 

These changes applied to TAP awards for first-time recipients for 1994-95 only. The award schedules for all other students in the 1994-95 school year were the same as were used in 1993-94. 

1995 - 96

Maximum Award $3,900 -3.7% below 1994 
FTE Recipients 286,221 -5.3% below 1994 
Expenditures $616.1 million -2.3% below 1994 
Average Award $2,153 +3.2% over 1994 


The 1995-96 State budget reflected a $29.2 million decrease from 1994-95 funding. This decrease in funding resulted in a lower maximum award across all award schedules, along with a new requirement that maximum TAP awards could exceed 90 percent of tuition. The 18 award schedules in effect in 1994-95 were reduced to 13 in 1995-96. The following summarizes provisions of the schedules in effect for 1995-96: 

The maximum award for dependent students at degree-granting institutions was $3,900 or 90% of tuition, whichever was less; all other dependent undergraduates had a maximum award level of $3,575 or 90% of tuition, whichever was less. 
The maximum award for independent students at degree-granting institutions was $3,025 or 90% of tuition, whichever was less, and at non-degree institutions $1,000 or 90% of tuition, whichever was less. The maximum award for students first receiving a TAP award in 1992-93 and 1993-94 was $2,575; $2,450 for those first receiving an award in 1991-92 and earlier. 
The New York State net taxable income eligibility ceiling for a first-time award in 1990-91, 1991-92, 1994-95, and 1995-96 for undergraduate students who were dependent on their parents, or who were financially independent and were married or had tax dependents was $50,500. The income ceiling for those who received first awards in 1989-90, 1992-93, and 1993-94 was $42,500. Those who received a first award in 1988-89 and earlier had an income ceiling of $34,250. 
A student enrolled in a two-year program could not receive more than three years of TAP. Students enrolled in a two-year program who had already received payment for three years of TAP were not eligible for further TAP payments. 
The minimum award for undergraduate students who were first-time recipients in 1994-95 and 1995-96 school year was $275. The minimum annual award for all other undergraduate students was $100. The minimum annual award for graduate students continued at $75. 

1996 - 97

Maximum Award $3,900 No change over 1995 
FTE Recipients 279,813 -2.2% below 1995 
Expenditures $619.8 million +0.6% over 1995 
Average Award $2,215 +2.9% over 1995 

The 1996-97 State budget did not change the award schedules for students attending degree-granting institutions. The following changes, however, were enacted: 

The maximum TAP awards at proprietary non-degree institutions beginning with the 1996-97 academic year for dependent students was $800 or 90% of tuition, whichever was less. For independent students, the maximum award was $640 or 90% of tuition, whichever was less. 
Dependent students at not-for-profit nondegree institutions receiving TAP for the first time in the 1996-97 school year had a maximum award of $3,900 or 90% of tuition, whichever was less. Independent students had a maximum award of $3,025 or 90% of tuition, whichever was less. 
To be eligible for a TAP award for the 1996-97 award year, a first-time recipient of an award must have graduated from high school; have an equivalent of a high school certificate; or have received a passing score on a federally approved examination that demonstrates that the student can benefit from the education being offered. 
To continue to receive payment of State-funded financial aid, including TAP, students must have achieved at least a cumulative C average or its equivalent after having completed their second academic year. The President of HESC may waive this requirement for undue hardship based on: (i) the death of a student's relative; (ii) the personal injury or illness of the student; or (iii) other extenuating circumstances.

1997 - 98 (estimated)

Maximum Award $3,900 No change over 1996 
FTE Recipients 276,600 -1.1% below 1996 
Expenditures $626.7 million +1.1% over 1996 
Average Award $2,266 +2.3% over 1996 

New York's Tuition Assistance Program (TAP) was funded at $611.9 million for the 1997-98 academic year. No changes to the TAP program were enacted. 

TAP Expenditures, Recipients, and Average Expenditure Per Recipient



Academic Year
Number of FTE's
Dollar (millions)
Average Award
Maximum Award
1973-74*
221,360
$51.6
$233
 
1974-75
236,000
$78.8
$334
$1,500
1975-76
265,000
$110.4
$417
$1,500
1976-77
360,000
$180.8
$502
$1,500
1977-78
350,000
$207.1
$592
$1,800
1978-79
317,078**
$225.3
$711
$1,800
1979-80
318,358
$247.9
$779
$1,800
1980-81
308,489
$251.3
$815
$1,800
1981-82
316,058
$278.4
$881
$2,200
1982-83
309,941
$298.1
$962
$2,200
1983-84
304,645
$330.7
$1,086
$2,200
1984-85
307,754
$381.7
$1,240
$2,700
1985-86
289,835
$359.6
$1,241
$2,700
1986-87
287,164
$398.4
$1,387
$2,850
1987-88
269,529
$369.4
$1,371
$2,850
1988-89
258,710
$357.0
$1,380
$2,850
1989-90
259,030
$385.2
$1,487
$3,650
1990-91
272,844
$434.5
$1,592
$4,125
1991-92
288,328
$510.9
$1,772
$4,125
1992-93
308,303
$599.0
$1,943
$3,650
1993-94
309,114
$604.6
$1,956
$3,650
1994-95
302,382
$630.9
$2,086
$4,050
1995-96
286,221
$616.1
$2,153
$3,900
1996-97
279,410
$619.2
$2,216
$3,900
1997-98
276,315
$626.7
$2,268
$3,900
1998-99
264,652
$610.3
$2,306
$4,125
1999-00
254,020
$581.0
$2,287
$4,125
2000-01
289,157
$634.7
$2,195
$5,000
2001-02
298,812
$673.4
$2,254
$5,000
2002-03
312,547
$726.4
$2,324
$5,000
2003-04
328,094
$845.5
$2,577
$5,000
2004-05
335,513
$874.4
$2,606
$5,000
2005-06
330,393
$862.8
$2,611
$5,000
2006-07
319,322
$827.4
$2,591
$5,000
2007-08
309,188
$794.2
$2,569
$5,000
2008-09
313,518
$813.9
$2,596
$5,000
2009-10
330,379
$902.5
$2,732
$5,000
2010-11
309,540
$855.5
$2,764
$5,000


*Scholar Incentive Program
**Annual Average Recipients. Counts for prior years are expressed in unduplicated recipients. 

7.20.11 revision


TAP Enrichments 1974-75 to Date




 1974-751977-781981-821984-851986-871988-891989-90*1990-91**
Financially Dependent Undergraduates
Maximum Award $ 1,500 $ 1,800 $ 2,200 $ 2,700 $ 2,850 $ 2,850 $ 3,650 $ 4,125
Minimum Award $100 $200 $250 $300 $350 $350 $350 $350
Income Eligibility Ceiling $20,000 $20,000 $25,000 $29,000 $32,000 $34,250 $42,500 $50,500
Income Ceiling for Maximum Award $2,000 $2,750 $4,000 $5,000 $6,500 $7,000 $7,500 $8,000
Graduates
Maximum Award $600 $600 $600 $600 $ 1,200 $ 1,200 $ 1,200 $ 1,200
Minimum Award $100 $100 $100 $100 $100 $100 $100 $100
Income Eligibility Ceiling $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000
Income Ceiling for Maximum Award $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Financially Independent Undergraduates
Maximum Award $ 1,500 $ 1,800 $ 1,800 $ 1,800 $ 2,000 $ 2,000 $ 2,800 $ 3,400
Minimum Award $100 $200 $200 $200 $350 $350 $350 $350
Income Eligibility Ceiling $5,666 $5,666 $5,666 $5,666 $10,000 $10,000 $10,000 $10,000
Income Ceiling for Maximum Award $1,000 $1,000 $1,000 $1,000 $3,000 $3,000 $3,000 $3,000
Graduates
Maximum Award $ 600 $ 600 $ 600 $ 600 $ 1,200 $ 1,200 $ 1,200 $ 1,200
Minimum Award $100 $100 $100 $100 $100 $100 $100 $100
Income Eligibility Ceiling $5,666 $5,666 $5,666 $5,666 $5,666 $5,666 $5,666 $5,666
Income Ceiling for Maximum Award $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000


*For students first receiving TAP awards in 1989-90.
**For students first receiving TAP awards in 1990-91. 

 

TAP Enrichments 1974-75 to Date (Continued)

 

 

 

 1991-921995-961998-992000-012001-022002-032003-042004-05
Financially Dependent Undergraduates
Maximum Award $4,125 $3,900 $4,125 $5,000 $5,000 $5,000 $5,000 $5,000
Minimum Award $100 $100 $100 $500 $500 $500 $500 $500
Income Eligibility Ceiling $50,500 $50,500 $50,500 $80,000 $80,000 $80,000 $80,000 $80,000
Income Ceiling for Maximum Award $8,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
Graduates
Maximum Award $1,200 $550 $550 $550 $550 $550 $550 $550
Minimum Award $75 $75 $75 $75 $75 $75 $75 $75
Income Eligibility Ceiling $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000
Income Ceiling for Maximum Award $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Financially Independent Undergraduates
Maximum Award $3,400 $3,025 $3,025 $3,025 $3,025 $3,025 $3,025 $3,025
Minimum Award $100 $100 $100 $500 $500 $500 $500 $500
Income Eligibility Ceiling $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Income Ceiling for Maximum Award $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Graduates
Maximum Award $1,200 $550 $550 $550 $550 $550 $550 $550
Minimum Award $75 $75 $75 $75 $75 $75 $75 $75
Income Eligibility Ceiling $5,666 $5,666 $5,666 $5,666 $5,666 $5,666 $5,666 $5,666
Income Ceiling for Maximum Award $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000

 

TAP Enrichments 1974-75 to Date (Continued)

 

   
Financially Dependent Undergraduates
Maximum Award $5,000 $5,000
Minimum Award $500 $500
Income Eligibility Ceiling $80,000 $80,000
Income Ceiling for Maximum Award $7,000 $7,000
Graduates
Maximum Award $550 $550
Minimum Award $75 $75
Income Eligibility Ceiling $20,000 $20,000
Income Ceiling for Maximum Award $2,000 $2,000
Financially Independent Undergraduates
Maximum Award $3,025 $3,025
Minimum Award $500 $500
Income Eligibility Ceiling $10,000 $10,000
Income Ceiling for Maximum Award $3,000 $3,000
Graduates
Maximum Award $550 $550
Minimum Award $75 $75
Income Eligibility Ceiling $5,666 $5,666
Income Ceiling for Maximum Award $1,000 $1,000