Proposed Provision: E3.15. Increase the taxable maximum such that 90 percent of earnings are subject to the payroll tax (phased in 2026-2035). In addition, apply a tax rate of 6.2 percent for earnings above the revised taxable maximum (phased in from 2026-2035). Provide benefit credit for earnings taxed up to the revised taxable maximum.

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

Year Current Law Provision
2025169169
2026149149
2027131133
2028113118
202995105
20307893
20316082
20324372
20332663
2034955
2035-948
2036-2741
2037-4534
2038-6326
2039-8318
2040-1029
2041-1220
2042-143-9
2043-164-18
2044-185-27
2045-206-37
2046-228-47
2047-250-57
2048-272-67
2049-295-78
2050-317-89
2051-340-100
2052-363-111
2053-386-123
2054-409-135
2055-433-147
2056-457-160
2057-481-173
2058-505-187
2059-530-201
2060-556-216
2061-582-231
2062-609-247
2063-636-263
2064-664-279
2065-692-296
2066-721-314
2067-750-332
2068-780-350
2069-810-369
2070-840-388
2071-871-408
2072-903-428
2073-935-449
2074-967-470
2075-1000-492
2076-1035-514
2077-1070-537
2078-1106-561
2079-1142-585
2080-1180-610
2081-1219-635
2082-1258-661
2083-1298-687
2084-1338-714
2085-1380-741
2086-1423-769
2087-1466-797
2088-1510-825
2089-1554-854
2090-1599-882
2091-1643-911
2092-1687-939
2093-1731-967
2094-1774-994
2095-1816-1021
2096-1858-1048
2097-1900-1075
2098-1941-1101
2099-1982-1128
2100-2022-1154
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