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Tax expenditures: Losses of tax revenue attributable to provisions of the federal income tax laws that allow a special exclusion, exemption, or deduction from gross income or provide a special credit, preferential rate of tax, or a deferral of tax liability affecting individual or corporate income tax liabilities.

Teacher certification: License granted by states for teachers to teach a given subject. In 2002, all states required a bachelor’s degree that included subject matter as well as pedagogical studies; all but 10 states required basic skills tests in reading, mathematics, or general knowledge; and 31 states required subject-matter examinations.

Technical/professional fields: A group of occupationally oriented fields of study, other than engineering and computer science, that includes agriculture and agricultural sciences, architecture, business and management, communications, education, health sciences, home economics, law, library and archival sciences, military sciences, parks and recreation, protective services, and public affairs.

Tenure: The status that teachers or professors may be granted, after a trial period, to protect them from summary dismissal.

Tenure-track faculty: Faculty members who were either tenured or on the tenure track at their institution.

Tertiary-type A education: A level of higher education classified according to the International Standard Classification of Education (ISCED). Programs considered as tertiary-type A education are based largely on theory and are designed to provide sufficient qualifications for entry into advanced research programs and professions with high-skill requirements, such as medicine, dentistry, or architecture. Tertiary-type A programs have a minimum cumulative theoretical duration of 3 years of full-time-equivalent (FTE) enrollment, although they typically last 4 or more years and lead to the award of a bachelor’s or higher degree.

Tertiary-type B education: A level of higher education classified according to the International Standard Classification of Education (ISCED). Programs considered as tertiary-type B education are typically shorter than tertiary-type A programs and focus on practical, technical, or occupational skills for direct entry into the labor market, although they may cover some theoretical foundations in the respective programs. These programs have a minimum duration of 2 years of full-time-equivalent (FTE) enrollment at the tertiary level.

Theft/larceny: (Taking things worth over $10 without personal confrontation) was defined for respondents in the School Survey on Crime and Safety (SSOCS) as “the unlawful taking of another person’s property without personal confrontation, threat, violence, or bodily harm. Included are pocket picking, stealing a purse or backpack (if left unattended or no force was used to take it from owner), theft from a building, theft from a motor vehicle or of motor vehicle parts or accessories, theft of bicycles, theft from vending machines, and all other types of thefts.”

Title I grant program: The federal government provides grants to local education agencies (LEAs) to supplement state and local education funding based primarily on the number of children from low-income families in each LEA. The program provides extra academic support and learning opportunities to help disadvantaged students catch up with their classmates or make significant academic progress.

Title IV institutions: To participate in student financial aid programs authorized by Title IV of the Higher Education Act, institutions must be accredited by an agency or organization recognized by the U.S. Department of Education, have a program of over 300-clock hours or 8-credit hours, have been in business for at least 2 years, and have a signed Program Participation Agreement (PPA) with the Office of Postsecondary Education, U.S. Department of Education.

Total expenditures for elementary and secondary education: Total expenditures per student in fall enrollment include all expenditures allocable to per student costs divided by fall enrollment. These allocable expenditures include current expenditures for regular school programs, interest on school debt, and capital outlay. Expenditures for nonelementary/secondary programs that include community services, adult education, and other are excluded.

Total expenditures per pupil in average daily attendance: Includes all expenditures allocable to per pupil costs divided by average daily attendance. These allocable expenditures include current expenditures for regular school programs, interest on school debt, and capital outlay. Beginning in 1980–81, expenditures for state administration are excluded, and expenditures for other programs (summer schools, community colleges, and private schools) are included.

Traditional public school: In The Condition of Education, traditional public schools are all public schools that are not public charter schools or Bureau of Indian Affairs-funded schools operated by local public school districts. These traditional public schools include regular, special education, vocational/technical, and alternative schools. They also include schools in juvenile detention centers and schools located on military bases and operated by the Department of Defense. (See also Public school and Public charter school.)

Tuition and fees: A payment or charge for instruction or compensation for services, privileges, or the use of equipment, books, or other goods.

Two-year institution: Denotes a postsecondary institution that does not confer bachelor’s degrees, but does provide 2-year programs that result in a certificate or an associate’s degree, or 2-year programs that fulfill part of the requirements for a bachelor’s degree or higher at a 4-year institution.

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