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 2028-2036.
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 | 15.70 | 13.01 | -2.69 | 111 | -0.00 | -0.00 | 0.00 | ||
| 2029 | 15.74 | 13.06 | -2.67 | 92 | -0.00 | -0.00 | 0.00 | ||
| 2030 | 15.73 | 13.07 | -2.66 | 74 | -0.01 | -0.00 | 0.01 | ||
| 2031 | 15.71 | 13.08 | -2.62 | 57 | -0.01 | -0.00 | 0.01 | ||
| 2032 | 15.70 | 13.09 | -2.60 | 40 | -0.02 | -0.00 | 0.02 | ||
| 2033 | 15.68 | 13.13 | -2.56 | 24 | -0.03 | -0.00 | 0.03 | ||
| 2034 | 15.69 | 13.14 | -2.55 | 8 | -0.05 | -0.00 | 0.05 | ||
| 2035 | 15.70 | 13.16 | -2.54 | — | -0.07 | -0.00 | 0.07 | ||
| 2036 | 15.76 | 13.17 | -2.59 | — | -0.09 | -0.00 | 0.09 | ||
| 2037 | 15.83 | 13.18 | -2.66 | — | -0.12 | -0.01 | 0.12 | ||
| 2038 | 15.89 | 13.18 | -2.71 | — | -0.15 | -0.01 | 0.15 | ||
| 2039 | 15.94 | 13.19 | -2.76 | — | -0.19 | -0.01 | 0.18 | ||
| 2040 | 15.98 | 13.19 | -2.79 | — | -0.22 | -0.01 | 0.21 | ||
| 2041 | 16.02 | 13.19 | -2.82 | — | -0.26 | -0.01 | 0.25 | ||
| 2042 | 16.05 | 13.20 | -2.85 | — | -0.29 | -0.01 | 0.28 | ||
| 2043 | 16.08 | 13.20 | -2.89 | — | -0.33 | -0.01 | 0.32 | ||
| 2044 | 16.12 | 13.20 | -2.92 | — | -0.37 | -0.02 | 0.35 | ||
| 2045 | 16.17 | 13.20 | -2.97 | — | -0.40 | -0.02 | 0.39 | ||
| 2046 | 16.20 | 13.21 | -2.99 | — | -0.44 | -0.02 | 0.42 | ||
| 2047 | 16.23 | 13.21 | -3.02 | — | -0.48 | -0.02 | 0.45 | ||
| 2048 | 16.26 | 13.21 | -3.05 | — | -0.51 | -0.02 | 0.49 | ||
| 2049 | 16.30 | 13.22 | -3.09 | — | -0.55 | -0.03 | 0.52 | ||
| 2050 | 16.35 | 13.22 | -3.13 | — | -0.58 | -0.03 | 0.55 | ||
| 2051 | 16.41 | 13.22 | -3.18 | — | -0.61 | -0.03 | 0.58 | ||
| 2052 | 16.48 | 13.23 | -3.25 | — | -0.64 | -0.03 | 0.61 | ||
| 2053 | 16.56 | 13.23 | -3.33 | — | -0.68 | -0.03 | 0.64 | ||
| 2054 | 16.65 | 13.24 | -3.41 | — | -0.71 | -0.03 | 0.67 | ||
| 2055 | 16.74 | 13.25 | -3.50 | — | -0.73 | -0.04 | 0.70 | ||
| 2056 | 16.85 | 13.25 | -3.59 | — | -0.76 | -0.04 | 0.72 | ||
| 2057 | 16.95 | 13.26 | -3.70 | — | -0.79 | -0.04 | 0.75 | ||
| 2058 | 17.07 | 13.27 | -3.80 | — | -0.81 | -0.04 | 0.77 | ||
| 2059 | 17.18 | 13.27 | -3.90 | — | -0.84 | -0.04 | 0.79 | ||
| 2060 | 17.29 | 13.28 | -4.01 | — | -0.86 | -0.04 | 0.81 | ||
| 2061 | 17.40 | 13.29 | -4.11 | — | -0.88 | -0.04 | 0.83 | ||
| 2062 | 17.50 | 13.29 | -4.21 | — | -0.89 | -0.05 | 0.85 | ||
| 2063 | 17.61 | 13.30 | -4.31 | — | -0.91 | -0.05 | 0.86 | ||
| 2064 | 17.71 | 13.31 | -4.40 | — | -0.92 | -0.05 | 0.88 | ||
| 2065 | 17.81 | 13.31 | -4.50 | — | -0.93 | -0.05 | 0.89 | ||
| 2066 | 17.91 | 13.32 | -4.59 | — | -0.95 | -0.05 | 0.90 | ||
| 2067 | 18.02 | 13.33 | -4.69 | — | -0.96 | -0.05 | 0.91 | ||
| 2068 | 18.12 | 13.33 | -4.79 | — | -0.96 | -0.05 | 0.91 | ||
| 2069 | 18.23 | 13.34 | -4.89 | — | -0.97 | -0.05 | 0.92 | ||
| 2070 | 18.34 | 13.35 | -5.00 | — | -0.98 | -0.05 | 0.93 | ||
| 2071 | 18.46 | 13.36 | -5.10 | — | -0.99 | -0.05 | 0.94 | ||
| 2072 | 18.56 | 13.36 | -5.20 | — | -1.00 | -0.05 | 0.94 | ||
| 2073 | 18.68 | 13.37 | -5.31 | — | -1.00 | -0.05 | 0.95 | ||
| 2074 | 18.79 | 13.38 | -5.41 | — | -1.01 | -0.05 | 0.96 | ||
| 2075 | 18.89 | 13.38 | -5.50 | — | -1.01 | -0.05 | 0.96 | ||
| 2076 | 18.98 | 13.39 | -5.59 | — | -1.02 | -0.05 | 0.97 | ||
| 2077 | 19.06 | 13.39 | -5.67 | — | -1.02 | -0.05 | 0.97 | ||
| 2078 | 19.14 | 13.40 | -5.74 | — | -1.03 | -0.05 | 0.97 | ||
| 2079 | 19.20 | 13.40 | -5.80 | — | -1.03 | -0.05 | 0.98 | ||
| 2080 | 19.25 | 13.41 | -5.85 | — | -1.03 | -0.05 | 0.98 | ||
| 2081 | 19.30 | 13.41 | -5.89 | — | -1.04 | -0.05 | 0.98 | ||
| 2082 | 19.35 | 13.41 | -5.93 | — | -1.04 | -0.05 | 0.98 | ||
| 2083 | 19.38 | 13.42 | -5.96 | — | -1.04 | -0.05 | 0.99 | ||
| 2084 | 19.40 | 13.42 | -5.98 | — | -1.04 | -0.05 | 0.99 | ||
| 2085 | 19.41 | 13.42 | -5.99 | — | -1.04 | -0.05 | 0.99 | ||
| 2086 | 19.41 | 13.42 | -5.99 | — | -1.04 | -0.05 | 0.99 | ||
| 2087 | 19.40 | 13.42 | -5.98 | — | -1.04 | -0.05 | 0.99 | ||
| 2088 | 19.38 | 13.42 | -5.96 | — | -1.04 | -0.05 | 0.98 | ||
| 2089 | 19.35 | 13.42 | -5.93 | — | -1.04 | -0.05 | 0.98 | ||
| 2090 | 19.31 | 13.42 | -5.90 | — | -1.04 | -0.05 | 0.98 | ||
| 2091 | 19.27 | 13.41 | -5.86 | — | -1.03 | -0.05 | 0.98 | ||
| 2092 | 19.24 | 13.41 | -5.83 | — | -1.03 | -0.05 | 0.98 | ||
| 2093 | 19.20 | 13.41 | -5.79 | — | -1.03 | -0.05 | 0.98 | ||
| 2094 | 19.16 | 13.41 | -5.75 | — | -1.03 | -0.05 | 0.97 | ||
| 2095 | 19.12 | 13.41 | -5.72 | — | -1.03 | -0.05 | 0.97 | ||
| 2096 | 19.09 | 13.40 | -5.69 | — | -1.03 | -0.05 | 0.97 | ||
| 2097 | 19.06 | 13.40 | -5.66 | — | -1.02 | -0.05 | 0.97 | ||
| 2098 | 19.03 | 13.40 | -5.63 | — | -1.02 | -0.05 | 0.97 | ||
| 2099 | 19.01 | 13.40 | -5.62 | — | -1.02 | -0.05 | 0.97 | ||
| 2100 | 19.00 | 13.40 | -5.60 | — | -1.02 | -0.05 | 0.97 | ||
| 2101 | 19.00 | 13.40 | -5.60 | — | -1.02 | -0.05 | 0.97 | ||
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 | 17.46% | 13.65% | -3.82% | 2034 | -0.64% | -0.03% | 0.61% | ||
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.