Proposed Provision: Increase the threshold for taxation of OASDI benefits to $50,000 for single filers and $100,000 for joint filers starting in 2018. Taxation of benefits revenues transferred to the Hospital Insurance (HI) Trust Fund would be the same as if the current-law computation applied.

OASDI Cost Rates and Income Rates
(as a percentage of taxable payroll)

  Income Rates Cost Rates
Year Present Law Provision Present Law Provision
201612.912.914.014.0
201712.912.913.713.7
201813.012.713.913.9
201913.012.714.014.0
202013.012.714.114.1
202113.012.714.314.3
202213.012.814.514.5
202313.112.814.814.8
202413.112.815.015.0
202513.112.915.315.3
202613.112.915.515.5
202713.112.915.615.6
202813.212.915.815.8
202913.212.916.016.0
203013.213.016.116.1
203113.213.016.216.2
203213.213.016.316.3
203313.213.016.416.4
203413.213.016.516.5
203513.213.016.516.5
203613.213.016.616.6
203713.213.016.616.6
203813.213.116.616.6
203913.213.116.616.6
204013.213.116.616.6
204113.213.116.616.6
204213.213.116.516.5
204313.213.116.516.5
204413.213.116.516.5
204513.213.116.416.5
204613.213.116.416.4
204713.213.116.416.4
204813.213.116.416.4
204913.213.116.416.4
205013.213.116.416.4
205113.213.116.416.4
205213.213.216.416.4
205313.213.216.416.4
205413.213.216.416.4
205513.213.216.516.5
205613.213.216.516.5
205713.313.216.616.6
205813.313.216.616.6
205913.313.216.716.7
206013.313.216.716.7
206113.313.216.816.8
206213.313.216.816.8
206313.313.216.916.9
206413.313.216.916.9
206513.313.217.017.0
206613.313.217.017.0
206713.313.317.117.1
206813.313.317.117.1
206913.313.317.217.2
207013.313.317.217.2
207113.313.317.317.3
207213.313.317.317.3
207313.313.317.317.3
207413.313.317.417.4
207513.313.317.417.4
207613.313.317.417.4
207713.313.317.417.4
207813.313.317.417.4
207913.313.317.417.4
208013.313.317.417.4
208113.313.317.417.4
208213.313.317.417.4
208313.313.317.417.4
208413.313.317.417.4
208513.313.317.517.5
208613.313.317.517.5
208713.313.317.517.5
208813.313.317.617.6
208913.313.317.617.6
209013.313.317.717.7
209113.313.317.717.7
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