Detailed Single Year Tables
Description of Proposed Provision:
A1: Starting December 2026, 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 |
|||
| 2025 | 15.15 | 12.80 | -2.35 | 169 | 0.00 | 0.00 | 0.00 | ||
| 2026 | 15.29 | 13.03 | -2.25 | 149 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.33 | 13.08 | -2.25 | 132 | -0.15 | -0.01 | 0.14 | ||
| 2028 | 15.29 | 13.10 | -2.19 | 116 | -0.30 | -0.01 | 0.28 | ||
| 2029 | 15.25 | 13.11 | -2.13 | 101 | -0.44 | -0.02 | 0.42 | ||
| 2030 | 15.21 | 13.13 | -2.08 | 86 | -0.59 | -0.03 | 0.56 | ||
| 2031 | 15.18 | 13.15 | -2.04 | 72 | -0.73 | -0.04 | 0.69 | ||
| 2032 | 15.14 | 13.16 | -1.98 | 59 | -0.86 | -0.05 | 0.82 | ||
| 2033 | 15.03 | 13.19 | -1.84 | 46 | -1.04 | -0.05 | 0.99 | ||
| 2034 | 15.02 | 13.20 | -1.82 | 34 | -1.12 | -0.06 | 1.06 | ||
| 2035 | 14.99 | 13.21 | -1.79 | 22 | -1.24 | -0.07 | 1.17 | ||
| 2036 | 14.98 | 13.21 | -1.77 | 11 | -1.35 | -0.08 | 1.27 | ||
| 2037 | 14.96 | 13.21 | -1.75 | — | -1.45 | -0.08 | 1.37 | ||
| 2038 | 14.94 | 13.21 | -1.73 | — | -1.55 | -0.09 | 1.46 | ||
| 2039 | 14.91 | 13.21 | -1.70 | — | -1.64 | -0.09 | 1.54 | ||
| 2040 | 14.88 | 13.22 | -1.67 | — | -1.72 | -0.10 | 1.62 | ||
| 2041 | 14.85 | 13.22 | -1.63 | — | -1.80 | -0.10 | 1.70 | ||
| 2042 | 14.81 | 13.21 | -1.59 | — | -1.87 | -0.11 | 1.76 | ||
| 2043 | 14.77 | 13.21 | -1.56 | — | -1.93 | -0.11 | 1.82 | ||
| 2044 | 14.75 | 13.21 | -1.54 | — | -1.99 | -0.12 | 1.87 | ||
| 2045 | 14.73 | 13.22 | -1.52 | — | -2.04 | -0.12 | 1.92 | ||
| 2046 | 14.72 | 13.22 | -1.50 | — | -2.09 | -0.12 | 1.96 | ||
| 2047 | 14.71 | 13.22 | -1.49 | — | -2.13 | -0.13 | 2.00 | ||
| 2048 | 14.71 | 13.22 | -1.49 | — | -2.16 | -0.13 | 2.04 | ||
| 2049 | 14.73 | 13.22 | -1.50 | — | -2.20 | -0.13 | 2.07 | ||
| 2050 | 14.74 | 13.22 | -1.52 | — | -2.23 | -0.13 | 2.09 | ||
| 2051 | 14.77 | 13.23 | -1.54 | — | -2.25 | -0.13 | 2.12 | ||
| 2052 | 14.80 | 13.23 | -1.57 | — | -2.28 | -0.14 | 2.14 | ||
| 2053 | 14.85 | 13.23 | -1.61 | — | -2.30 | -0.14 | 2.16 | ||
| 2054 | 14.90 | 13.24 | -1.66 | — | -2.32 | -0.14 | 2.18 | ||
| 2055 | 14.96 | 13.24 | -1.72 | — | -2.34 | -0.14 | 2.20 | ||
| 2056 | 15.03 | 13.25 | -1.78 | — | -2.36 | -0.14 | 2.21 | ||
| 2057 | 15.10 | 13.26 | -1.85 | — | -2.37 | -0.14 | 2.23 | ||
| 2058 | 15.18 | 13.26 | -1.92 | — | -2.39 | -0.14 | 2.25 | ||
| 2059 | 15.25 | 13.27 | -1.98 | — | -2.41 | -0.15 | 2.26 | ||
| 2060 | 15.32 | 13.28 | -2.04 | — | -2.43 | -0.15 | 2.28 | ||
| 2061 | 15.38 | 13.28 | -2.10 | — | -2.44 | -0.15 | 2.29 | ||
| 2062 | 15.43 | 13.29 | -2.15 | — | -2.46 | -0.15 | 2.31 | ||
| 2063 | 15.49 | 13.29 | -2.20 | — | -2.48 | -0.15 | 2.33 | ||
| 2064 | 15.54 | 13.30 | -2.24 | — | -2.49 | -0.15 | 2.34 | ||
| 2065 | 15.59 | 13.30 | -2.29 | — | -2.51 | -0.15 | 2.36 | ||
| 2066 | 15.64 | 13.30 | -2.33 | — | -2.53 | -0.16 | 2.37 | ||
| 2067 | 15.69 | 13.31 | -2.38 | — | -2.55 | -0.16 | 2.39 | ||
| 2068 | 15.74 | 13.31 | -2.43 | — | -2.56 | -0.16 | 2.41 | ||
| 2069 | 15.80 | 13.32 | -2.48 | — | -2.58 | -0.16 | 2.42 | ||
| 2070 | 15.86 | 13.32 | -2.53 | — | -2.60 | -0.16 | 2.44 | ||
| 2071 | 15.91 | 13.33 | -2.58 | — | -2.62 | -0.16 | 2.46 | ||
| 2072 | 15.96 | 13.33 | -2.63 | — | -2.64 | -0.16 | 2.47 | ||
| 2073 | 16.02 | 13.34 | -2.68 | — | -2.65 | -0.16 | 2.49 | ||
| 2074 | 16.07 | 13.34 | -2.73 | — | -2.67 | -0.17 | 2.50 | ||
| 2075 | 16.12 | 13.35 | -2.77 | — | -2.69 | -0.17 | 2.52 | ||
| 2076 | 16.15 | 13.35 | -2.80 | — | -2.70 | -0.17 | 2.53 | ||
| 2077 | 16.18 | 13.35 | -2.83 | — | -2.71 | -0.17 | 2.55 | ||
| 2078 | 16.20 | 13.35 | -2.84 | — | -2.73 | -0.17 | 2.56 | ||
| 2079 | 16.21 | 13.36 | -2.85 | — | -2.74 | -0.17 | 2.57 | ||
| 2080 | 16.21 | 13.36 | -2.85 | — | -2.75 | -0.17 | 2.58 | ||
| 2081 | 16.20 | 13.36 | -2.85 | — | -2.75 | -0.17 | 2.58 | ||
| 2082 | 16.19 | 13.36 | -2.83 | — | -2.76 | -0.17 | 2.59 | ||
| 2083 | 16.17 | 13.36 | -2.81 | — | -2.77 | -0.17 | 2.59 | ||
| 2084 | 16.14 | 13.35 | -2.78 | — | -2.77 | -0.17 | 2.60 | ||
| 2085 | 16.10 | 13.35 | -2.74 | — | -2.77 | -0.17 | 2.60 | ||
| 2086 | 16.05 | 13.35 | -2.70 | — | -2.77 | -0.17 | 2.60 | ||
| 2087 | 15.99 | 13.35 | -2.65 | — | -2.77 | -0.17 | 2.60 | ||
| 2088 | 15.93 | 13.34 | -2.59 | — | -2.77 | -0.17 | 2.60 | ||
| 2089 | 15.87 | 13.34 | -2.53 | — | -2.77 | -0.17 | 2.59 | ||
| 2090 | 15.81 | 13.34 | -2.48 | — | -2.76 | -0.17 | 2.59 | ||
| 2091 | 15.76 | 13.33 | -2.43 | — | -2.76 | -0.17 | 2.59 | ||
| 2092 | 15.71 | 13.33 | -2.38 | — | -2.75 | -0.17 | 2.58 | ||
| 2093 | 15.67 | 13.33 | -2.34 | — | -2.75 | -0.17 | 2.58 | ||
| 2094 | 15.64 | 13.32 | -2.31 | — | -2.75 | -0.17 | 2.57 | ||
| 2095 | 15.62 | 13.32 | -2.29 | — | -2.74 | -0.17 | 2.57 | ||
| 2096 | 15.60 | 13.32 | -2.28 | — | -2.74 | -0.17 | 2.57 | ||
| 2097 | 15.59 | 13.32 | -2.27 | — | -2.74 | -0.17 | 2.56 | ||
| 2098 | 15.60 | 13.32 | -2.27 | — | -2.73 | -0.17 | 2.56 | ||
| 2099 | 15.61 | 13.32 | -2.28 | — | -2.73 | -0.17 | 2.56 | ||
| 2100 | 15.62 | 13.32 | -2.30 | — | -2.73 | -0.17 | 2.56 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2025-2099 | 15.52% | 13.66% | -1.86% | 2036 | -2.09% | -0.13% | 1.96% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2025 Trustees Report.