Detailed Single Year Tables
Description of Proposed Provision:
A1: Starting December 2027, reduce the annual COLA by 1 percentage point.
Financial Estimates for the OASDI Trust Fund Program
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
|
Expressed as a percentage of current-law taxable payroll |
Trust fund ratio as of January 1 |
Expressed as a percentage of current-law taxable payroll |
|||||||
|
Calendar year |
Cost rate |
Income rate |
Annual balance |
Cost rate |
Income rate |
Annual balance |
|||
| 2026 | 15.37 | 12.91 | -2.45 | 151 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.62 | 12.85 | -2.77 | 131 | 0.00 | 0.00 | 0.00 | ||
| 2028 | 15.55 | 13.00 | -2.55 | 112 | -0.15 | -0.01 | 0.15 | ||
| 2029 | 15.44 | 13.05 | -2.39 | 95 | -0.30 | -0.01 | 0.29 | ||
| 2030 | 15.29 | 13.05 | -2.24 | 79 | -0.45 | -0.02 | 0.43 | ||
| 2031 | 15.14 | 13.06 | -2.08 | 64 | -0.58 | -0.03 | 0.56 | ||
| 2032 | 15.00 | 13.06 | -1.94 | 51 | -0.72 | -0.03 | 0.69 | ||
| 2033 | 14.87 | 13.09 | -1.78 | 38 | -0.85 | -0.04 | 0.81 | ||
| 2034 | 14.77 | 13.09 | -1.68 | 27 | -0.97 | -0.05 | 0.92 | ||
| 2035 | 14.68 | 13.11 | -1.57 | 16 | -1.09 | -0.05 | 1.03 | ||
| 2036 | 14.65 | 13.11 | -1.54 | 5 | -1.20 | -0.06 | 1.14 | ||
| 2037 | 14.64 | 13.11 | -1.53 | — | -1.31 | -0.07 | 1.25 | ||
| 2038 | 14.63 | 13.11 | -1.52 | — | -1.42 | -0.07 | 1.34 | ||
| 2039 | 14.62 | 13.12 | -1.50 | — | -1.51 | -0.08 | 1.43 | ||
| 2040 | 14.60 | 13.12 | -1.49 | — | -1.60 | -0.08 | 1.52 | ||
| 2041 | 14.59 | 13.12 | -1.47 | — | -1.68 | -0.09 | 1.60 | ||
| 2042 | 14.58 | 13.12 | -1.47 | — | -1.76 | -0.09 | 1.67 | ||
| 2043 | 14.58 | 13.12 | -1.47 | — | -1.83 | -0.10 | 1.74 | ||
| 2044 | 14.60 | 13.12 | -1.48 | — | -1.90 | -0.10 | 1.80 | ||
| 2045 | 14.62 | 13.12 | -1.50 | — | -1.96 | -0.10 | 1.85 | ||
| 2046 | 14.63 | 13.12 | -1.51 | — | -2.01 | -0.11 | 1.90 | ||
| 2047 | 14.65 | 13.12 | -1.52 | — | -2.06 | -0.11 | 1.95 | ||
| 2048 | 14.67 | 13.13 | -1.55 | — | -2.10 | -0.11 | 1.99 | ||
| 2049 | 14.71 | 13.13 | -1.58 | — | -2.14 | -0.11 | 2.03 | ||
| 2050 | 14.75 | 13.13 | -1.62 | — | -2.18 | -0.11 | 2.06 | ||
| 2051 | 14.81 | 13.14 | -1.67 | — | -2.21 | -0.12 | 2.10 | ||
| 2052 | 14.88 | 13.14 | -1.74 | — | -2.25 | -0.12 | 2.13 | ||
| 2053 | 14.96 | 13.15 | -1.82 | — | -2.28 | -0.12 | 2.15 | ||
| 2054 | 15.05 | 13.15 | -1.90 | — | -2.30 | -0.12 | 2.18 | ||
| 2055 | 15.15 | 13.16 | -1.99 | — | -2.33 | -0.12 | 2.21 | ||
| 2056 | 15.25 | 13.16 | -2.09 | — | -2.36 | -0.13 | 2.23 | ||
| 2057 | 15.36 | 13.17 | -2.19 | — | -2.38 | -0.13 | 2.26 | ||
| 2058 | 15.47 | 13.18 | -2.29 | — | -2.41 | -0.13 | 2.28 | ||
| 2059 | 15.58 | 13.19 | -2.39 | — | -2.43 | -0.13 | 2.31 | ||
| 2060 | 15.69 | 13.19 | -2.49 | — | -2.46 | -0.13 | 2.33 | ||
| 2061 | 15.79 | 13.20 | -2.59 | — | -2.49 | -0.13 | 2.35 | ||
| 2062 | 15.88 | 13.21 | -2.68 | — | -2.51 | -0.13 | 2.38 | ||
| 2063 | 15.98 | 13.21 | -2.77 | — | -2.54 | -0.14 | 2.40 | ||
| 2064 | 16.07 | 13.22 | -2.85 | — | -2.56 | -0.14 | 2.42 | ||
| 2065 | 16.16 | 13.22 | -2.93 | — | -2.59 | -0.14 | 2.45 | ||
| 2066 | 16.24 | 13.23 | -3.02 | — | -2.61 | -0.14 | 2.47 | ||
| 2067 | 16.33 | 13.23 | -3.10 | — | -2.64 | -0.14 | 2.50 | ||
| 2068 | 16.42 | 13.24 | -3.18 | — | -2.66 | -0.14 | 2.52 | ||
| 2069 | 16.52 | 13.25 | -3.27 | — | -2.69 | -0.15 | 2.54 | ||
| 2070 | 16.61 | 13.25 | -3.36 | — | -2.71 | -0.15 | 2.57 | ||
| 2071 | 16.70 | 13.26 | -3.45 | — | -2.74 | -0.15 | 2.59 | ||
| 2072 | 16.80 | 13.26 | -3.53 | — | -2.76 | -0.15 | 2.61 | ||
| 2073 | 16.89 | 13.27 | -3.62 | — | -2.79 | -0.15 | 2.64 | ||
| 2074 | 16.98 | 13.28 | -3.70 | — | -2.81 | -0.15 | 2.66 | ||
| 2075 | 17.06 | 13.28 | -3.78 | — | -2.84 | -0.15 | 2.68 | ||
| 2076 | 17.14 | 13.29 | -3.85 | — | -2.86 | -0.16 | 2.70 | ||
| 2077 | 17.20 | 13.29 | -3.91 | — | -2.88 | -0.16 | 2.73 | ||
| 2078 | 17.26 | 13.30 | -3.97 | — | -2.90 | -0.16 | 2.74 | ||
| 2079 | 17.31 | 13.30 | -4.01 | — | -2.92 | -0.16 | 2.76 | ||
| 2080 | 17.35 | 13.30 | -4.05 | — | -2.94 | -0.16 | 2.78 | ||
| 2081 | 17.39 | 13.30 | -4.08 | — | -2.95 | -0.16 | 2.79 | ||
| 2082 | 17.42 | 13.31 | -4.11 | — | -2.97 | -0.16 | 2.81 | ||
| 2083 | 17.43 | 13.31 | -4.13 | — | -2.98 | -0.16 | 2.82 | ||
| 2084 | 17.45 | 13.31 | -4.14 | — | -2.99 | -0.16 | 2.83 | ||
| 2085 | 17.45 | 13.31 | -4.14 | — | -3.01 | -0.16 | 2.84 | ||
| 2086 | 17.43 | 13.31 | -4.13 | — | -3.01 | -0.16 | 2.85 | ||
| 2087 | 17.42 | 13.31 | -4.11 | — | -3.02 | -0.17 | 2.86 | ||
| 2088 | 17.39 | 13.31 | -4.08 | — | -3.03 | -0.17 | 2.86 | ||
| 2089 | 17.35 | 13.31 | -4.05 | — | -3.03 | -0.17 | 2.87 | ||
| 2090 | 17.31 | 13.30 | -4.01 | — | -3.03 | -0.17 | 2.87 | ||
| 2091 | 17.27 | 13.30 | -3.97 | — | -3.04 | -0.17 | 2.87 | ||
| 2092 | 17.23 | 13.30 | -3.93 | — | -3.04 | -0.17 | 2.87 | ||
| 2093 | 17.19 | 13.30 | -3.89 | — | -3.04 | -0.17 | 2.87 | ||
| 2094 | 17.15 | 13.29 | -3.86 | — | -3.04 | -0.17 | 2.87 | ||
| 2095 | 17.11 | 13.29 | -3.82 | — | -3.04 | -0.17 | 2.87 | ||
| 2096 | 17.08 | 13.29 | -3.79 | — | -3.03 | -0.17 | 2.87 | ||
| 2097 | 17.05 | 13.29 | -3.76 | — | -3.03 | -0.17 | 2.87 | ||
| 2098 | 17.03 | 13.29 | -3.74 | — | -3.03 | -0.17 | 2.86 | ||
| 2099 | 17.01 | 13.29 | -3.72 | — | -3.03 | -0.17 | 2.86 | ||
| 2100 | 17.00 | 13.29 | -3.71 | — | -3.03 | -0.17 | 2.86 | ||
| 2101 | 16.99 | 13.29 | -3.71 | — | -3.02 | -0.17 | 2.86 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2026-2100 | 15.96% | 13.56% | -2.39% | 2036 | -2.14% | -0.11% | 2.03% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2026 Trustees Report.