Summary Measures and Graphs

Description of Proposed Provision:
F12: Beginning in 2028, make all distributions to all pass-through business owners up to the earnings cap subject to the SECA tax, provided those owners meet the material participation standard.

Estimates based on the intermediate assumptions of the 2025 Trustees Report
Summary Measures
Current law
[percent of payroll]		 Change from current law
[percent of payroll]		 Shortfall eliminated
Long-range
actuarial
balance		 Annual
balance in
75th year		 Long-range
actuarial
balance		 Annual
balance in
75th year		 Long-range
actuarial
balance		 Annual
balance in
75th year
-3.82 -4.84 0.16 0.13 4% 3%

graph of OASDI cost rates and income rates by year, under current law and provision. click on graph to view underlying data. graph of OASDI trust fund ratio by year, under current law and provision. click on graph to view underlying data.