The single biggest expenditure of state and local tax revenue in Utah and the nation is for education (public and higher). Today about 42 percent of total direct state and local expenditures in Utah pay for education while the national average for the 50 states and the District of Columbia is 34 percent. About $92 out of every $1,000 of Utah total personal income are spent on education. This is about one-third higher than the national average of $64. When looking at education expenditures, public education (K-12) receives the largest portion. In Utah, $56 of the $92 just mentioned is spent on public education while the national average for public education expenditures per $1,000 of total personal income is $45.