Detailed Single Year Tables
Description of Proposed Provision:
B4.3: For the OASI and DI computation of the PIA, gradually reduce the maximum number of drop-out years from 5 to 0, phased in over the years 2027-2035.
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 | 15.48 | 13.08 | -2.39 | 131 | -0.00 | -0.00 | 0.00 | ||
2028 | 15.58 | 13.11 | -2.47 | 113 | -0.00 | -0.00 | 0.00 | ||
2029 | 15.68 | 13.14 | -2.55 | 95 | -0.01 | -0.00 | 0.01 | ||
2030 | 15.78 | 13.16 | -2.63 | 78 | -0.01 | -0.00 | 0.01 | ||
2031 | 15.89 | 13.18 | -2.70 | 61 | -0.02 | -0.00 | 0.02 | ||
2032 | 15.97 | 13.20 | -2.77 | 43 | -0.04 | -0.00 | 0.03 | ||
2033 | 16.01 | 13.24 | -2.77 | 26 | -0.06 | -0.00 | 0.06 | ||
2034 | 16.07 | 13.26 | -2.81 | 9 | -0.08 | -0.00 | 0.07 | ||
2035 | 16.13 | 13.27 | -2.86 | — | -0.10 | -0.00 | 0.10 | ||
2036 | 16.19 | 13.28 | -2.91 | — | -0.13 | -0.01 | 0.12 | ||
2037 | 16.25 | 13.29 | -2.97 | — | -0.16 | -0.01 | 0.15 | ||
2038 | 16.29 | 13.29 | -3.00 | — | -0.20 | -0.01 | 0.19 | ||
2039 | 16.32 | 13.30 | -3.02 | — | -0.23 | -0.01 | 0.22 | ||
2040 | 16.34 | 13.30 | -3.03 | — | -0.27 | -0.01 | 0.25 | ||
2041 | 16.34 | 13.30 | -3.04 | — | -0.30 | -0.02 | 0.29 | ||
2042 | 16.34 | 13.31 | -3.03 | — | -0.34 | -0.02 | 0.32 | ||
2043 | 16.33 | 13.31 | -3.03 | — | -0.37 | -0.02 | 0.35 | ||
2044 | 16.33 | 13.31 | -3.02 | — | -0.41 | -0.02 | 0.39 | ||
2045 | 16.33 | 13.31 | -3.02 | — | -0.44 | -0.02 | 0.42 | ||
2046 | 16.33 | 13.31 | -3.01 | — | -0.48 | -0.03 | 0.45 | ||
2047 | 16.33 | 13.32 | -3.01 | — | -0.51 | -0.03 | 0.48 | ||
2048 | 16.33 | 13.32 | -3.02 | — | -0.54 | -0.03 | 0.51 | ||
2049 | 16.35 | 13.32 | -3.03 | — | -0.58 | -0.03 | 0.55 | ||
2050 | 16.36 | 13.32 | -3.04 | — | -0.61 | -0.03 | 0.57 | ||
2051 | 16.38 | 13.33 | -3.06 | — | -0.64 | -0.04 | 0.60 | ||
2052 | 16.41 | 13.33 | -3.08 | — | -0.67 | -0.04 | 0.63 | ||
2053 | 16.45 | 13.33 | -3.12 | — | -0.69 | -0.04 | 0.66 | ||
2054 | 16.50 | 13.34 | -3.16 | — | -0.72 | -0.04 | 0.68 | ||
2055 | 16.55 | 13.34 | -3.21 | — | -0.75 | -0.04 | 0.70 | ||
2056 | 16.61 | 13.35 | -3.26 | — | -0.77 | -0.04 | 0.73 | ||
2057 | 16.68 | 13.36 | -3.33 | — | -0.79 | -0.05 | 0.75 | ||
2058 | 16.76 | 13.36 | -3.39 | — | -0.81 | -0.05 | 0.77 | ||
2059 | 16.83 | 13.37 | -3.46 | — | -0.83 | -0.05 | 0.79 | ||
2060 | 16.89 | 13.37 | -3.52 | — | -0.85 | -0.05 | 0.80 | ||
2061 | 16.95 | 13.38 | -3.57 | — | -0.87 | -0.05 | 0.82 | ||
2062 | 17.01 | 13.39 | -3.63 | — | -0.88 | -0.05 | 0.83 | ||
2063 | 17.07 | 13.39 | -3.68 | — | -0.89 | -0.05 | 0.84 | ||
2064 | 17.13 | 13.40 | -3.73 | — | -0.90 | -0.05 | 0.85 | ||
2065 | 17.19 | 13.40 | -3.79 | — | -0.91 | -0.05 | 0.86 | ||
2066 | 17.25 | 13.41 | -3.85 | — | -0.92 | -0.05 | 0.86 | ||
2067 | 17.31 | 13.41 | -3.90 | — | -0.92 | -0.05 | 0.87 | ||
2068 | 17.38 | 13.42 | -3.96 | — | -0.93 | -0.05 | 0.88 | ||
2069 | 17.44 | 13.42 | -4.02 | — | -0.94 | -0.05 | 0.88 | ||
2070 | 17.52 | 13.43 | -4.09 | — | -0.94 | -0.06 | 0.89 | ||
2071 | 17.58 | 13.43 | -4.15 | — | -0.95 | -0.06 | 0.89 | ||
2072 | 17.65 | 13.44 | -4.21 | — | -0.95 | -0.06 | 0.89 | ||
2073 | 17.72 | 13.44 | -4.27 | — | -0.96 | -0.06 | 0.90 | ||
2074 | 17.78 | 13.45 | -4.33 | — | -0.96 | -0.06 | 0.90 | ||
2075 | 17.84 | 13.46 | -4.38 | — | -0.96 | -0.06 | 0.91 | ||
2076 | 17.89 | 13.46 | -4.43 | — | -0.97 | -0.06 | 0.91 | ||
2077 | 17.93 | 13.46 | -4.46 | — | -0.97 | -0.06 | 0.91 | ||
2078 | 17.96 | 13.47 | -4.49 | — | -0.97 | -0.06 | 0.91 | ||
2079 | 17.98 | 13.47 | -4.51 | — | -0.97 | -0.06 | 0.91 | ||
2080 | 17.98 | 13.47 | -4.51 | — | -0.97 | -0.06 | 0.91 | ||
2081 | 17.99 | 13.47 | -4.52 | — | -0.97 | -0.06 | 0.91 | ||
2082 | 17.98 | 13.47 | -4.51 | — | -0.97 | -0.06 | 0.91 | ||
2083 | 17.96 | 13.47 | -4.49 | — | -0.97 | -0.06 | 0.91 | ||
2084 | 17.94 | 13.47 | -4.47 | — | -0.97 | -0.06 | 0.91 | ||
2085 | 17.90 | 13.47 | -4.43 | — | -0.97 | -0.06 | 0.91 | ||
2086 | 17.86 | 13.47 | -4.39 | — | -0.96 | -0.06 | 0.91 | ||
2087 | 17.80 | 13.46 | -4.34 | — | -0.96 | -0.06 | 0.90 | ||
2088 | 17.75 | 13.46 | -4.29 | — | -0.96 | -0.06 | 0.90 | ||
2089 | 17.69 | 13.46 | -4.23 | — | -0.95 | -0.06 | 0.90 | ||
2090 | 17.63 | 13.45 | -4.17 | — | -0.95 | -0.06 | 0.89 | ||
2091 | 17.57 | 13.45 | -4.12 | — | -0.95 | -0.06 | 0.89 | ||
2092 | 17.52 | 13.45 | -4.07 | — | -0.95 | -0.06 | 0.89 | ||
2093 | 17.48 | 13.44 | -4.03 | — | -0.94 | -0.06 | 0.89 | ||
2094 | 17.44 | 13.44 | -4.00 | — | -0.94 | -0.06 | 0.89 | ||
2095 | 17.42 | 13.44 | -3.98 | — | -0.94 | -0.06 | 0.89 | ||
2096 | 17.40 | 13.44 | -3.96 | — | -0.94 | -0.06 | 0.88 | ||
2097 | 17.39 | 13.44 | -3.95 | — | -0.94 | -0.06 | 0.88 | ||
2098 | 17.39 | 13.44 | -3.95 | — | -0.94 | -0.06 | 0.88 | ||
2099 | 17.40 | 13.44 | -3.96 | — | -0.94 | -0.06 | 0.88 | ||
2100 | 17.41 | 13.44 | -3.97 | — | -0.94 | -0.06 | 0.89 |
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 | 16.99% | 13.75% | -3.23% | 2034 | -0.63% | -0.04% | 0.59% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
Based on Intermediate Assumptions of the 2025 Trustees Report.