Proposed Provision: F11. Apply a separate 12.4-percent tax on net investment income (NII), as defined in the Affordable Care Act (ACA), payable to the OASI and DI Trust Funds with an unindexed threshold of $400,000, effective 2027 and later. The NII tax would apply to the lesser of NII and the excess of modified adjusted income (MAGI) above the unindexed threshold of $400,000. This single threshold would apply regardless of tax filing status.
OASDI Trust Fund Ratio
(assets as a percentage of annual expenditures)
| Year |
Current Law |
Provision |
| 2025 | 169 | 169 |
| 2026 | 149 | 149 |
| 2027 | 131 | 131 |
| 2028 | 113 | 119 |
| 2029 | 95 | 107 |
| 2030 | 78 | 95 |
| 2031 | 60 | 83 |
| 2032 | 43 | 71 |
| 2033 | 26 | 60 |
| 2034 | 9 | 48 |
| 2035 | -9 | 37 |
| 2036 | -27 | 25 |
| 2037 | -45 | 13 |
| 2038 | -63 | 1 |
| 2039 | -83 | -12 |
| 2040 | -102 | -25 |
| 2041 | -122 | -39 |
| 2042 | -143 | -52 |
| 2043 | -164 | -66 |
| 2044 | -185 | -80 |
| 2045 | -206 | -94 |
| 2046 | -228 | -108 |
| 2047 | -250 | -122 |
| 2048 | -272 | -137 |
| 2049 | -295 | -151 |
| 2050 | -317 | -166 |
| 2051 | -340 | -181 |
| 2052 | -363 | -196 |
| 2053 | -386 | -211 |
| 2054 | -409 | -226 |
| 2055 | -433 | -242 |
| 2056 | -457 | -258 |
| 2057 | -481 | -274 |
| 2058 | -505 | -290 |
| 2059 | -530 | -307 |
| 2060 | -556 | -325 |
| 2061 | -582 | -343 |
| 2062 | -609 | -361 |
| 2063 | -636 | -380 |
| 2064 | -664 | -399 |
| 2065 | -692 | -419 |
| 2066 | -721 | -439 |
| 2067 | -750 | -459 |
| 2068 | -780 | -480 |
| 2069 | -810 | -501 |
| 2070 | -840 | -522 |
| 2071 | -871 | -544 |
| 2072 | -903 | -566 |
| 2073 | -935 | -588 |
| 2074 | -967 | -611 |
| 2075 | -1000 | -635 |
| 2076 | -1035 | -659 |
| 2077 | -1070 | -684 |
| 2078 | -1106 | -710 |
| 2079 | -1142 | -736 |
| 2080 | -1180 | -762 |
| 2081 | -1219 | -790 |
| 2082 | -1258 | -817 |
| 2083 | -1298 | -845 |
| 2084 | -1338 | -874 |
| 2085 | -1380 | -903 |
| 2086 | -1423 | -933 |
| 2087 | -1466 | -963 |
| 2088 | -1510 | -993 |
| 2089 | -1554 | -1024 |
| 2090 | -1599 | -1054 |
| 2091 | -1643 | -1085 |
| 2092 | -1687 | -1114 |
| 2093 | -1731 | -1144 |
| 2094 | -1774 | -1173 |
| 2095 | -1816 | -1202 |
| 2096 | -1858 | -1230 |
| 2097 | -1900 | -1258 |
| 2098 | -1941 | -1286 |
| 2099 | -1982 | -1313 |
| 2100 | -2022 | -1340 |
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