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 2027 and those becoming eligible after 2026.
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 | 15.50 | 13.09 | -2.42 | 131 | 0.02 | 0.00 | -0.02 | ||
| 2028 | 15.61 | 13.11 | -2.50 | 113 | 0.02 | 0.00 | -0.02 | ||
| 2029 | 15.71 | 13.14 | -2.58 | 95 | 0.02 | 0.00 | -0.02 | ||
| 2030 | 15.82 | 13.16 | -2.66 | 77 | 0.02 | 0.00 | -0.02 | ||
| 2031 | 15.94 | 13.19 | -2.75 | 60 | 0.02 | 0.00 | -0.02 | ||
| 2032 | 16.03 | 13.20 | -2.82 | 42 | 0.02 | 0.00 | -0.02 | ||
| 2033 | 16.10 | 13.25 | -2.85 | 25 | 0.02 | 0.00 | -0.02 | ||
| 2034 | 16.17 | 13.27 | -2.90 | 8 | 0.02 | 0.00 | -0.02 | ||
| 2035 | 16.25 | 13.28 | -2.98 | — | 0.02 | 0.00 | -0.02 | ||
| 2036 | 16.35 | 13.29 | -3.06 | — | 0.02 | 0.00 | -0.02 | ||
| 2037 | 16.44 | 13.30 | -3.14 | — | 0.02 | 0.00 | -0.02 | ||
| 2038 | 16.51 | 13.30 | -3.21 | — | 0.02 | 0.00 | -0.02 | ||
| 2039 | 16.57 | 13.31 | -3.26 | — | 0.02 | 0.00 | -0.02 | ||
| 2040 | 16.63 | 13.32 | -3.31 | — | 0.02 | 0.00 | -0.02 | ||
| 2041 | 16.67 | 13.32 | -3.35 | — | 0.02 | 0.00 | -0.02 | ||
| 2042 | 16.70 | 13.33 | -3.37 | — | 0.02 | 0.00 | -0.02 | ||
| 2043 | 16.73 | 13.33 | -3.40 | — | 0.02 | 0.00 | -0.02 | ||
| 2044 | 16.76 | 13.33 | -3.43 | — | 0.02 | 0.00 | -0.02 | ||
| 2045 | 16.79 | 13.34 | -3.46 | — | 0.02 | 0.00 | -0.02 | ||
| 2046 | 16.82 | 13.34 | -3.48 | — | 0.02 | 0.00 | -0.02 | ||
| 2047 | 16.86 | 13.34 | -3.51 | — | 0.02 | 0.00 | -0.02 | ||
| 2048 | 16.90 | 13.35 | -3.55 | — | 0.02 | 0.00 | -0.02 | ||
| 2049 | 16.94 | 13.35 | -3.59 | — | 0.02 | 0.00 | -0.02 | ||
| 2050 | 16.99 | 13.36 | -3.63 | — | 0.02 | 0.00 | -0.02 | ||
| 2051 | 17.04 | 13.36 | -3.68 | — | 0.02 | 0.00 | -0.02 | ||
| 2052 | 17.10 | 13.37 | -3.73 | — | 0.02 | 0.00 | -0.02 | ||
| 2053 | 17.16 | 13.37 | -3.79 | — | 0.02 | 0.00 | -0.02 | ||
| 2054 | 17.23 | 13.38 | -3.85 | — | 0.02 | 0.00 | -0.02 | ||
| 2055 | 17.32 | 13.39 | -3.93 | — | 0.02 | 0.00 | -0.02 | ||
| 2056 | 17.40 | 13.39 | -4.01 | — | 0.02 | 0.00 | -0.01 | ||
| 2057 | 17.49 | 13.40 | -4.09 | — | 0.02 | 0.00 | -0.01 | ||
| 2058 | 17.59 | 13.41 | -4.18 | — | 0.02 | 0.00 | -0.01 | ||
| 2059 | 17.68 | 13.42 | -4.26 | — | 0.02 | 0.00 | -0.01 | ||
| 2060 | 17.76 | 13.42 | -4.33 | — | 0.01 | 0.00 | -0.01 | ||
| 2061 | 17.83 | 13.43 | -4.40 | — | 0.01 | 0.00 | -0.01 | ||
| 2062 | 17.91 | 13.44 | -4.47 | — | 0.01 | 0.00 | -0.01 | ||
| 2063 | 17.98 | 13.44 | -4.53 | — | 0.01 | 0.00 | -0.01 | ||
| 2064 | 18.04 | 13.45 | -4.60 | — | 0.01 | 0.00 | -0.01 | ||
| 2065 | 18.11 | 13.45 | -4.66 | — | 0.01 | 0.00 | -0.01 | ||
| 2066 | 18.18 | 13.46 | -4.72 | — | 0.01 | 0.00 | -0.01 | ||
| 2067 | 18.25 | 13.47 | -4.78 | — | 0.01 | 0.00 | -0.01 | ||
| 2068 | 18.32 | 13.47 | -4.85 | — | 0.01 | 0.00 | -0.01 | ||
| 2069 | 18.39 | 13.48 | -4.92 | — | 0.01 | 0.00 | -0.01 | ||
| 2070 | 18.47 | 13.48 | -4.98 | — | 0.01 | 0.00 | -0.01 | ||
| 2071 | 18.54 | 13.49 | -5.05 | — | 0.01 | 0.00 | -0.01 | ||
| 2072 | 18.61 | 13.50 | -5.12 | — | 0.01 | 0.00 | -0.01 | ||
| 2073 | 18.68 | 13.50 | -5.18 | — | 0.01 | 0.00 | -0.01 | ||
| 2074 | 18.75 | 13.51 | -5.25 | — | 0.01 | 0.00 | -0.01 | ||
| 2075 | 18.81 | 13.51 | -5.30 | — | 0.01 | 0.00 | -0.01 | ||
| 2076 | 18.86 | 13.52 | -5.35 | — | 0.01 | 0.00 | -0.01 | ||
| 2077 | 18.91 | 13.52 | -5.38 | — | 0.01 | 0.00 | -0.01 | ||
| 2078 | 18.94 | 13.52 | -5.41 | — | 0.01 | 0.00 | -0.01 | ||
| 2079 | 18.96 | 13.53 | -5.43 | — | 0.01 | 0.00 | -0.01 | ||
| 2080 | 18.97 | 13.53 | -5.44 | — | 0.01 | 0.00 | -0.01 | ||
| 2081 | 18.97 | 13.53 | -5.44 | — | 0.01 | 0.00 | -0.01 | ||
| 2082 | 18.96 | 13.53 | -5.43 | — | 0.01 | 0.00 | -0.01 | ||
| 2083 | 18.95 | 13.53 | -5.42 | — | 0.01 | 0.00 | -0.01 | ||
| 2084 | 18.92 | 13.53 | -5.39 | — | 0.01 | 0.00 | -0.01 | ||
| 2085 | 18.88 | 13.53 | -5.35 | — | 0.01 | 0.00 | -0.01 | ||
| 2086 | 18.83 | 13.52 | -5.31 | — | 0.01 | 0.00 | -0.01 | ||
| 2087 | 18.78 | 13.52 | -5.26 | — | 0.01 | 0.00 | -0.01 | ||
| 2088 | 18.72 | 13.52 | -5.20 | — | 0.01 | 0.00 | -0.01 | ||
| 2089 | 18.65 | 13.51 | -5.14 | — | 0.01 | 0.00 | -0.01 | ||
| 2090 | 18.59 | 13.51 | -5.08 | — | 0.01 | 0.00 | -0.01 | ||
| 2091 | 18.53 | 13.51 | -5.02 | — | 0.01 | 0.00 | -0.01 | ||
| 2092 | 18.48 | 13.50 | -4.97 | — | 0.01 | 0.00 | -0.01 | ||
| 2093 | 18.43 | 13.50 | -4.93 | — | 0.01 | 0.00 | -0.01 | ||
| 2094 | 18.40 | 13.50 | -4.90 | — | 0.01 | 0.00 | -0.01 | ||
| 2095 | 18.37 | 13.50 | -4.87 | — | 0.01 | 0.00 | -0.01 | ||
| 2096 | 18.35 | 13.50 | -4.86 | — | 0.01 | 0.00 | -0.01 | ||
| 2097 | 18.34 | 13.49 | -4.85 | — | 0.01 | 0.00 | -0.01 | ||
| 2098 | 18.34 | 13.49 | -4.85 | — | 0.01 | 0.00 | -0.01 | ||
| 2099 | 18.35 | 13.50 | -4.85 | — | 0.01 | 0.00 | -0.01 | ||
| 2100 | 18.36 | 13.50 | -4.87 | — | 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 |
||
| 2025-2099 | 17.63% | 13.79% | -3.84% | 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 2025 Trustees Report.