Proposed Provision: F8. For active S-corporation officers and limited partners, apply a 16.2 percent tax on investment income as defined in the ACA, with unindexed thresholds as in the ACA ($200,000 single filer, $250,000 for married filing joint), starting in 2026. Proceeds go to the OASDI Trust Funds for tax attributable to 12.4 percent of the total 16.2 percent tax rate.

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

Year Current Law Provision
2025169169
2026149149
2027131137
2028113124
202995112
203078100
20316088
20324376
20332664
2034952
2035-940
2036-2728
2037-4515
2038-632
2039-83-12
2040-102-26
2041-122-40
2042-143-54
2043-164-69
2044-185-84
2045-206-99
2046-228-115
2047-250-130
2048-272-146
2049-295-162
2050-317-178
2051-340-195
2052-363-211
2053-386-228
2054-409-245
2055-433-263
2056-457-280
2057-481-299
2058-505-317
2059-530-336
2060-556-355
2061-582-375
2062-609-396
2063-636-417
2064-664-438
2065-692-460
2066-721-482
2067-750-505
2068-780-528
2069-810-551
2070-840-575
2071-871-599
2072-903-624
2073-935-649
2074-967-675
2075-1000-701
2076-1035-728
2077-1070-756
2078-1106-784
2079-1142-814
2080-1180-843
2081-1219-874
2082-1258-904
2083-1298-936
2084-1338-968
2085-1380-1001
2086-1423-1034
2087-1466-1068
2088-1510-1102
2089-1554-1136
2090-1599-1171
2091-1643-1205
2092-1687-1239
2093-1731-1273
2094-1774-1306
2095-1816-1338
2096-1858-1371
2097-1900-1403
2098-1941-1435
2099-1982-1466
2100-2022-1497
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