Detailed Single Year Tables
Description of Proposed Provision:
D3: Allow divorced aged spouses and divorced surviving spouses married 5 to 9 years to get benefits based on the former spouse's account. Divorced aged and surviving spouses would receive 50% of the applicable current-law PIA percentage if married 5 years, 60% of the applicable PIA percentage if married 6 years, ..., 90% of the applicable PIA percentage if married 9 years. This benefit would be available to divorced spouses on the rolls at the beginning of 2028 and those becoming eligible after 2027.
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 | 15.73 | 13.01 | -2.72 | 111 | 0.02 | 0.00 | -0.02 | ||
| 2029 | 15.76 | 13.06 | -2.70 | 92 | 0.02 | 0.00 | -0.02 | ||
| 2030 | 15.76 | 13.07 | -2.69 | 74 | 0.02 | 0.00 | -0.02 | ||
| 2031 | 15.74 | 13.09 | -2.66 | 56 | 0.02 | 0.00 | -0.02 | ||
| 2032 | 15.74 | 13.09 | -2.65 | 39 | 0.02 | 0.00 | -0.02 | ||
| 2033 | 15.74 | 13.13 | -2.61 | 23 | 0.02 | 0.00 | -0.02 | ||
| 2034 | 15.76 | 13.14 | -2.62 | 7 | 0.02 | 0.00 | -0.02 | ||
| 2035 | 15.79 | 13.17 | -2.63 | — | 0.02 | 0.00 | -0.02 | ||
| 2036 | 15.88 | 13.17 | -2.70 | — | 0.02 | 0.00 | -0.02 | ||
| 2037 | 15.98 | 13.18 | -2.79 | — | 0.02 | 0.00 | -0.02 | ||
| 2038 | 16.07 | 13.19 | -2.88 | — | 0.02 | 0.00 | -0.02 | ||
| 2039 | 16.15 | 13.19 | -2.96 | — | 0.02 | 0.00 | -0.02 | ||
| 2040 | 16.22 | 13.20 | -3.03 | — | 0.02 | 0.00 | -0.02 | ||
| 2041 | 16.29 | 13.20 | -3.09 | — | 0.02 | 0.00 | -0.02 | ||
| 2042 | 16.36 | 13.21 | -3.15 | — | 0.02 | 0.00 | -0.02 | ||
| 2043 | 16.43 | 13.21 | -3.22 | — | 0.02 | 0.00 | -0.02 | ||
| 2044 | 16.51 | 13.22 | -3.29 | — | 0.02 | 0.00 | -0.02 | ||
| 2045 | 16.59 | 13.22 | -3.37 | — | 0.02 | 0.00 | -0.02 | ||
| 2046 | 16.66 | 13.23 | -3.43 | — | 0.02 | 0.00 | -0.02 | ||
| 2047 | 16.72 | 13.23 | -3.49 | — | 0.02 | 0.00 | -0.02 | ||
| 2048 | 16.79 | 13.24 | -3.55 | — | 0.02 | 0.00 | -0.02 | ||
| 2049 | 16.86 | 13.24 | -3.62 | — | 0.02 | 0.00 | -0.02 | ||
| 2050 | 16.95 | 13.25 | -3.70 | — | 0.02 | 0.00 | -0.02 | ||
| 2051 | 17.04 | 13.25 | -3.78 | — | 0.02 | 0.00 | -0.02 | ||
| 2052 | 17.14 | 13.26 | -3.88 | — | 0.02 | 0.00 | -0.02 | ||
| 2053 | 17.25 | 13.27 | -3.99 | — | 0.02 | 0.00 | -0.02 | ||
| 2054 | 17.37 | 13.27 | -4.09 | — | 0.02 | 0.00 | -0.01 | ||
| 2055 | 17.49 | 13.28 | -4.21 | — | 0.02 | 0.00 | -0.01 | ||
| 2056 | 17.62 | 13.29 | -4.33 | — | 0.02 | 0.00 | -0.01 | ||
| 2057 | 17.76 | 13.30 | -4.46 | — | 0.01 | 0.00 | -0.01 | ||
| 2058 | 17.89 | 13.31 | -4.59 | — | 0.01 | 0.00 | -0.01 | ||
| 2059 | 18.03 | 13.32 | -4.71 | — | 0.01 | 0.00 | -0.01 | ||
| 2060 | 18.16 | 13.32 | -4.84 | — | 0.01 | 0.00 | -0.01 | ||
| 2061 | 18.29 | 13.33 | -4.95 | — | 0.01 | 0.00 | -0.01 | ||
| 2062 | 18.41 | 13.34 | -5.07 | — | 0.01 | 0.00 | -0.01 | ||
| 2063 | 18.53 | 13.35 | -5.18 | — | 0.01 | 0.00 | -0.01 | ||
| 2064 | 18.64 | 13.36 | -5.29 | — | 0.01 | 0.00 | -0.01 | ||
| 2065 | 18.76 | 13.36 | -5.39 | — | 0.01 | 0.00 | -0.01 | ||
| 2066 | 18.87 | 13.37 | -5.50 | — | 0.01 | 0.00 | -0.01 | ||
| 2067 | 18.98 | 13.38 | -5.61 | — | 0.01 | 0.00 | -0.01 | ||
| 2068 | 19.10 | 13.38 | -5.72 | — | 0.01 | 0.00 | -0.01 | ||
| 2069 | 19.22 | 13.39 | -5.83 | — | 0.01 | 0.00 | -0.01 | ||
| 2070 | 19.34 | 13.40 | -5.94 | — | 0.01 | 0.00 | -0.01 | ||
| 2071 | 19.46 | 13.41 | -6.05 | — | 0.01 | 0.00 | -0.01 | ||
| 2072 | 19.57 | 13.41 | -6.16 | — | 0.01 | 0.00 | -0.01 | ||
| 2073 | 19.69 | 13.42 | -6.27 | — | 0.01 | 0.00 | -0.01 | ||
| 2074 | 19.81 | 13.43 | -6.38 | — | 0.01 | 0.00 | -0.01 | ||
| 2075 | 19.91 | 13.44 | -6.48 | — | 0.01 | 0.00 | -0.01 | ||
| 2076 | 20.01 | 13.44 | -6.57 | — | 0.01 | 0.00 | -0.01 | ||
| 2077 | 20.10 | 13.45 | -6.65 | — | 0.01 | 0.00 | -0.01 | ||
| 2078 | 20.18 | 13.45 | -6.72 | — | 0.01 | 0.00 | -0.01 | ||
| 2079 | 20.24 | 13.46 | -6.79 | — | 0.01 | 0.00 | -0.01 | ||
| 2080 | 20.30 | 13.46 | -6.84 | — | 0.01 | 0.00 | -0.01 | ||
| 2081 | 20.35 | 13.47 | -6.89 | — | 0.01 | 0.00 | -0.01 | ||
| 2082 | 20.40 | 13.47 | -6.93 | — | 0.01 | 0.00 | -0.01 | ||
| 2083 | 20.43 | 13.47 | -6.96 | — | 0.01 | 0.00 | -0.01 | ||
| 2084 | 20.45 | 13.47 | -6.98 | — | 0.01 | 0.00 | -0.01 | ||
| 2085 | 20.46 | 13.47 | -6.99 | — | 0.01 | 0.00 | -0.01 | ||
| 2086 | 20.46 | 13.47 | -6.99 | — | 0.01 | 0.00 | -0.01 | ||
| 2087 | 20.45 | 13.47 | -6.98 | — | 0.01 | 0.00 | -0.01 | ||
| 2088 | 20.43 | 13.47 | -6.95 | — | 0.01 | 0.00 | -0.01 | ||
| 2089 | 20.40 | 13.47 | -6.93 | — | 0.01 | 0.00 | -0.01 | ||
| 2090 | 20.36 | 13.47 | -6.89 | — | 0.01 | 0.00 | -0.01 | ||
| 2091 | 20.32 | 13.47 | -6.85 | — | 0.01 | 0.00 | -0.01 | ||
| 2092 | 20.28 | 13.47 | -6.82 | — | 0.01 | 0.00 | -0.01 | ||
| 2093 | 20.24 | 13.46 | -6.78 | — | 0.01 | 0.00 | -0.01 | ||
| 2094 | 20.20 | 13.46 | -6.74 | — | 0.01 | 0.00 | -0.01 | ||
| 2095 | 20.16 | 13.46 | -6.70 | — | 0.01 | 0.00 | -0.01 | ||
| 2096 | 20.13 | 13.46 | -6.67 | — | 0.01 | 0.00 | -0.01 | ||
| 2097 | 20.10 | 13.46 | -6.64 | — | 0.01 | 0.00 | -0.01 | ||
| 2098 | 20.07 | 13.45 | -6.61 | — | 0.01 | 0.00 | -0.01 | ||
| 2099 | 20.05 | 13.45 | -6.60 | — | 0.01 | 0.00 | -0.01 | ||
| 2100 | 20.04 | 13.45 | -6.58 | — | 0.01 | 0.00 | -0.01 | ||
| 2101 | 20.03 | 13.45 | -6.58 | — | 0.01 | 0.00 | -0.01 | ||
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 | 18.12% | 13.68% | -4.44% | 2034 | 0.02% | 0.00% | -0.02% | ||
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.