Proposed Provision: E2.1. Eliminate the taxable maximum in years 2026 and later, and apply full 12.4 percent payroll tax rate to all earnings. Do not provide benefit credit for earnings above the current-law taxable maximum.

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

Year Current Law Provision
2025169169
2026149149
2027131146
2028113143
202995141
203078138
203160135
203243132
203326128
20349126
2035-9124
2036-27121
2037-45118
2038-63115
2039-83111
2040-102108
2041-122104
2042-143100
2043-16496
2044-18592
2045-20688
2046-22884
2047-25079
2048-27275
2049-29570
2050-31765
2051-34059
2052-36353
2053-38647
2054-40941
2055-43334
2056-45727
2057-48119
2058-50511
2059-5303
2060-556-6
2061-582-16
2062-609-25
2063-636-36
2064-664-46
2065-692-57
2066-721-68
2067-750-80
2068-780-92
2069-810-104
2070-840-117
2071-871-130
2072-903-144
2073-935-158
2074-967-172
2075-1000-187
2076-1035-202
2077-1070-218
2078-1106-234
2079-1142-250
2080-1180-267
2081-1219-284
2082-1258-301
2083-1298-318
2084-1338-336
2085-1380-354
2086-1423-372
2087-1466-390
2088-1510-408
2089-1554-427
2090-1599-445
2091-1643-463
2092-1687-480
2093-1731-498
2094-1774-515
2095-1816-532
2096-1858-549
2097-1900-565
2098-1941-582
2099-1982-598
2100-2022-614
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