Proposed Provision: H4. Increase the threshold for taxation of OASDI benefits to $50,000 for single filers and $100,000 for joint filers starting in 2027. Taxation of benefits revenues transferred to the Hospital Insurance (HI) Trust Fund would be the same as if the current-law computation applied.

OASDI Trust Fund Ratio
(assets as a percentage of annual expenditures)

Year Current Law Provision
2025169169
2026149149
2027131131
2028113111
20299592
20307873
20316055
20324336
20332617
20349-1
2035-9-20
2036-27-39
2037-45-58
2038-63-78
2039-83-99
2040-102-119
2041-122-141
2042-143-162
2043-164-184
2044-185-207
2045-206-229
2046-228-252
2047-250-275
2048-272-298
2049-295-321
2050-317-344
2051-340-368
2052-363-392
2053-386-415
2054-409-439
2055-433-464
2056-457-488
2057-481-513
2058-505-538
2059-530-563
2060-556-589
2061-582-616
2062-609-643
2063-636-671
2064-664-700
2065-692-728
2066-721-757
2067-750-787
2068-780-817
2069-810-848
2070-840-878
2071-871-910
2072-903-942
2073-935-974
2074-967-1007
2075-1000-1040
2076-1035-1075
2077-1070-1111
2078-1106-1147
2079-1142-1184
2080-1180-1222
2081-1219-1261
2082-1258-1301
2083-1298-1341
2084-1338-1383
2085-1380-1425
2086-1423-1468
2087-1466-1512
2088-1510-1557
2089-1554-1602
2090-1599-1647
2091-1643-1692
2092-1687-1736
2093-1731-1780
2094-1774-1824
2095-1816-1867
2096-1858-1909
2097-1900-1951
2098-1941-1993
2099-1982-2034
2100-2022-2075
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