Detailed Single Year Tables
Description of Proposed Provision:
A2: Starting December 2026, reduce the annual COLA by 0.5 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 | 15.40 | 13.08 | -2.32 | 132 | -0.07 | -0.00 | 0.07 | ||
| 2028 | 15.44 | 13.10 | -2.34 | 114 | -0.15 | -0.01 | 0.14 | ||
| 2029 | 15.47 | 13.13 | -2.34 | 98 | -0.22 | -0.01 | 0.21 | ||
| 2030 | 15.50 | 13.14 | -2.36 | 82 | -0.30 | -0.01 | 0.28 | ||
| 2031 | 15.54 | 13.17 | -2.38 | 66 | -0.37 | -0.02 | 0.35 | ||
| 2032 | 15.57 | 13.18 | -2.39 | 51 | -0.44 | -0.02 | 0.41 | ||
| 2033 | 15.54 | 13.22 | -2.33 | 36 | -0.53 | -0.03 | 0.50 | ||
| 2034 | 15.58 | 13.23 | -2.34 | 21 | -0.57 | -0.03 | 0.54 | ||
| 2035 | 15.60 | 13.24 | -2.36 | 6 | -0.63 | -0.04 | 0.59 | ||
| 2036 | 15.64 | 13.25 | -2.39 | — | -0.69 | -0.04 | 0.65 | ||
| 2037 | 15.67 | 13.25 | -2.42 | — | -0.74 | -0.04 | 0.70 | ||
| 2038 | 15.69 | 13.26 | -2.44 | — | -0.79 | -0.05 | 0.75 | ||
| 2039 | 15.71 | 13.26 | -2.45 | — | -0.84 | -0.05 | 0.79 | ||
| 2040 | 15.72 | 13.26 | -2.45 | — | -0.89 | -0.05 | 0.83 | ||
| 2041 | 15.72 | 13.27 | -2.45 | — | -0.93 | -0.05 | 0.87 | ||
| 2042 | 15.71 | 13.27 | -2.44 | — | -0.96 | -0.06 | 0.91 | ||
| 2043 | 15.71 | 13.27 | -2.44 | — | -1.00 | -0.06 | 0.94 | ||
| 2044 | 15.71 | 13.27 | -2.44 | — | -1.03 | -0.06 | 0.97 | ||
| 2045 | 15.72 | 13.27 | -2.44 | — | -1.06 | -0.06 | 1.00 | ||
| 2046 | 15.72 | 13.28 | -2.45 | — | -1.08 | -0.06 | 1.02 | ||
| 2047 | 15.73 | 13.28 | -2.45 | — | -1.10 | -0.07 | 1.04 | ||
| 2048 | 15.75 | 13.28 | -2.47 | — | -1.13 | -0.07 | 1.06 | ||
| 2049 | 15.78 | 13.28 | -2.50 | — | -1.14 | -0.07 | 1.08 | ||
| 2050 | 15.81 | 13.29 | -2.52 | — | -1.16 | -0.07 | 1.09 | ||
| 2051 | 15.85 | 13.29 | -2.56 | — | -1.17 | -0.07 | 1.10 | ||
| 2052 | 15.89 | 13.30 | -2.60 | — | -1.19 | -0.07 | 1.12 | ||
| 2053 | 15.95 | 13.30 | -2.65 | — | -1.20 | -0.07 | 1.13 | ||
| 2054 | 16.01 | 13.31 | -2.70 | — | -1.21 | -0.07 | 1.14 | ||
| 2055 | 16.08 | 13.31 | -2.77 | — | -1.22 | -0.07 | 1.15 | ||
| 2056 | 16.15 | 13.32 | -2.84 | — | -1.23 | -0.07 | 1.16 | ||
| 2057 | 16.24 | 13.33 | -2.91 | — | -1.24 | -0.08 | 1.17 | ||
| 2058 | 16.32 | 13.33 | -2.99 | — | -1.25 | -0.08 | 1.17 | ||
| 2059 | 16.40 | 13.34 | -3.06 | — | -1.26 | -0.08 | 1.18 | ||
| 2060 | 16.47 | 13.35 | -3.13 | — | -1.27 | -0.08 | 1.19 | ||
| 2061 | 16.54 | 13.35 | -3.19 | — | -1.28 | -0.08 | 1.20 | ||
| 2062 | 16.61 | 13.36 | -3.25 | — | -1.29 | -0.08 | 1.21 | ||
| 2063 | 16.67 | 13.36 | -3.30 | — | -1.30 | -0.08 | 1.22 | ||
| 2064 | 16.73 | 13.37 | -3.36 | — | -1.30 | -0.08 | 1.23 | ||
| 2065 | 16.78 | 13.37 | -3.41 | — | -1.31 | -0.08 | 1.23 | ||
| 2066 | 16.84 | 13.38 | -3.47 | — | -1.32 | -0.08 | 1.24 | ||
| 2067 | 16.90 | 13.38 | -3.52 | — | -1.33 | -0.08 | 1.25 | ||
| 2068 | 16.96 | 13.39 | -3.58 | — | -1.34 | -0.08 | 1.26 | ||
| 2069 | 17.03 | 13.39 | -3.63 | — | -1.35 | -0.08 | 1.27 | ||
| 2070 | 17.09 | 13.40 | -3.69 | — | -1.36 | -0.08 | 1.28 | ||
| 2071 | 17.16 | 13.40 | -3.75 | — | -1.37 | -0.08 | 1.29 | ||
| 2072 | 17.22 | 13.41 | -3.81 | — | -1.38 | -0.09 | 1.30 | ||
| 2073 | 17.28 | 13.42 | -3.87 | — | -1.39 | -0.09 | 1.30 | ||
| 2074 | 17.34 | 13.42 | -3.92 | — | -1.40 | -0.09 | 1.31 | ||
| 2075 | 17.39 | 13.43 | -3.97 | — | -1.41 | -0.09 | 1.32 | ||
| 2076 | 17.44 | 13.43 | -4.01 | — | -1.42 | -0.09 | 1.33 | ||
| 2077 | 17.47 | 13.43 | -4.04 | — | -1.42 | -0.09 | 1.33 | ||
| 2078 | 17.50 | 13.43 | -4.06 | — | -1.43 | -0.09 | 1.34 | ||
| 2079 | 17.51 | 13.44 | -4.07 | — | -1.44 | -0.09 | 1.35 | ||
| 2080 | 17.52 | 13.44 | -4.08 | — | -1.44 | -0.09 | 1.35 | ||
| 2081 | 17.51 | 13.44 | -4.07 | — | -1.45 | -0.09 | 1.35 | ||
| 2082 | 17.50 | 13.44 | -4.06 | — | -1.45 | -0.09 | 1.36 | ||
| 2083 | 17.48 | 13.44 | -4.04 | — | -1.45 | -0.09 | 1.36 | ||
| 2084 | 17.45 | 13.44 | -4.02 | — | -1.45 | -0.09 | 1.36 | ||
| 2085 | 17.41 | 13.44 | -3.98 | — | -1.46 | -0.09 | 1.36 | ||
| 2086 | 17.37 | 13.43 | -3.93 | — | -1.46 | -0.09 | 1.36 | ||
| 2087 | 17.31 | 13.43 | -3.88 | — | -1.46 | -0.09 | 1.36 | ||
| 2088 | 17.25 | 13.43 | -3.82 | — | -1.46 | -0.09 | 1.36 | ||
| 2089 | 17.19 | 13.42 | -3.77 | — | -1.45 | -0.09 | 1.36 | ||
| 2090 | 17.13 | 13.42 | -3.71 | — | -1.45 | -0.09 | 1.36 | ||
| 2091 | 17.07 | 13.41 | -3.65 | — | -1.45 | -0.09 | 1.36 | ||
| 2092 | 17.02 | 13.41 | -3.61 | — | -1.45 | -0.09 | 1.36 | ||
| 2093 | 16.98 | 13.41 | -3.57 | — | -1.45 | -0.09 | 1.35 | ||
| 2094 | 16.94 | 13.41 | -3.54 | — | -1.44 | -0.09 | 1.35 | ||
| 2095 | 16.92 | 13.40 | -3.51 | — | -1.44 | -0.09 | 1.35 | ||
| 2096 | 16.90 | 13.40 | -3.50 | — | -1.44 | -0.09 | 1.35 | ||
| 2097 | 16.89 | 13.40 | -3.49 | — | -1.44 | -0.09 | 1.35 | ||
| 2098 | 16.89 | 13.40 | -3.49 | — | -1.44 | -0.09 | 1.35 | ||
| 2099 | 16.90 | 13.40 | -3.50 | — | -1.44 | -0.09 | 1.35 | ||
| 2100 | 16.92 | 13.41 | -3.51 | — | -1.44 | -0.09 | 1.35 | ||
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 | 16.52% | 13.72% | -2.80% | 2035 | -1.09% | -0.07% | 1.02% | ||
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.