Detailed Single Year Tables
Description of Proposed Provision:
B7.2: Reduce benefits by 5 percent for those newly eligible for benefits in 2027 and later.
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 | 15.61 | 12.85 | -2.76 | 131 | -0.00 | -0.00 | 0.00 | ||
| 2028 | 15.68 | 13.01 | -2.68 | 111 | -0.02 | -0.00 | 0.02 | ||
| 2029 | 15.71 | 13.06 | -2.65 | 93 | -0.03 | -0.00 | 0.03 | ||
| 2030 | 15.69 | 13.07 | -2.62 | 75 | -0.05 | -0.00 | 0.05 | ||
| 2031 | 15.65 | 13.08 | -2.57 | 58 | -0.07 | -0.00 | 0.07 | ||
| 2032 | 15.62 | 13.09 | -2.53 | 41 | -0.10 | -0.00 | 0.09 | ||
| 2033 | 15.59 | 13.12 | -2.47 | 25 | -0.13 | -0.00 | 0.12 | ||
| 2034 | 15.58 | 13.13 | -2.45 | 10 | -0.16 | -0.01 | 0.15 | ||
| 2035 | 15.58 | 13.16 | -2.42 | — | -0.19 | -0.01 | 0.19 | ||
| 2036 | 15.62 | 13.16 | -2.46 | — | -0.23 | -0.01 | 0.22 | ||
| 2037 | 15.68 | 13.17 | -2.52 | — | -0.27 | -0.01 | 0.26 | ||
| 2038 | 15.74 | 13.17 | -2.57 | — | -0.31 | -0.01 | 0.29 | ||
| 2039 | 15.79 | 13.18 | -2.61 | — | -0.34 | -0.02 | 0.33 | ||
| 2040 | 15.83 | 13.18 | -2.65 | — | -0.38 | -0.02 | 0.36 | ||
| 2041 | 15.86 | 13.18 | -2.68 | — | -0.41 | -0.02 | 0.39 | ||
| 2042 | 15.90 | 13.19 | -2.71 | — | -0.44 | -0.02 | 0.42 | ||
| 2043 | 15.94 | 13.19 | -2.75 | — | -0.48 | -0.02 | 0.45 | ||
| 2044 | 15.98 | 13.19 | -2.79 | — | -0.51 | -0.02 | 0.48 | ||
| 2045 | 16.03 | 13.20 | -2.84 | — | -0.54 | -0.03 | 0.51 | ||
| 2046 | 16.07 | 13.20 | -2.87 | — | -0.57 | -0.03 | 0.54 | ||
| 2047 | 16.10 | 13.20 | -2.90 | — | -0.60 | -0.03 | 0.57 | ||
| 2048 | 16.14 | 13.21 | -2.94 | — | -0.63 | -0.03 | 0.60 | ||
| 2049 | 16.19 | 13.21 | -2.98 | — | -0.65 | -0.03 | 0.62 | ||
| 2050 | 16.25 | 13.21 | -3.03 | — | -0.68 | -0.03 | 0.65 | ||
| 2051 | 16.31 | 13.22 | -3.09 | — | -0.71 | -0.04 | 0.67 | ||
| 2052 | 16.39 | 13.22 | -3.17 | — | -0.73 | -0.04 | 0.70 | ||
| 2053 | 16.48 | 13.23 | -3.25 | — | -0.76 | -0.04 | 0.72 | ||
| 2054 | 16.57 | 13.23 | -3.34 | — | -0.78 | -0.04 | 0.74 | ||
| 2055 | 16.68 | 13.24 | -3.44 | — | -0.80 | -0.04 | 0.76 | ||
| 2056 | 16.79 | 13.25 | -3.54 | — | -0.82 | -0.04 | 0.78 | ||
| 2057 | 16.91 | 13.26 | -3.65 | — | -0.84 | -0.04 | 0.79 | ||
| 2058 | 17.03 | 13.26 | -3.76 | — | -0.85 | -0.04 | 0.81 | ||
| 2059 | 17.15 | 13.27 | -3.88 | — | -0.87 | -0.04 | 0.82 | ||
| 2060 | 17.27 | 13.28 | -3.99 | — | -0.88 | -0.05 | 0.84 | ||
| 2061 | 17.38 | 13.29 | -4.10 | — | -0.89 | -0.05 | 0.85 | ||
| 2062 | 17.49 | 13.29 | -4.20 | — | -0.90 | -0.05 | 0.86 | ||
| 2063 | 17.60 | 13.30 | -4.30 | — | -0.91 | -0.05 | 0.86 | ||
| 2064 | 17.71 | 13.31 | -4.40 | — | -0.92 | -0.05 | 0.87 | ||
| 2065 | 17.82 | 13.31 | -4.50 | — | -0.93 | -0.05 | 0.88 | ||
| 2066 | 17.92 | 13.32 | -4.60 | — | -0.93 | -0.05 | 0.89 | ||
| 2067 | 18.03 | 13.33 | -4.70 | — | -0.94 | -0.05 | 0.89 | ||
| 2068 | 18.14 | 13.33 | -4.80 | — | -0.95 | -0.05 | 0.90 | ||
| 2069 | 18.25 | 13.34 | -4.91 | — | -0.95 | -0.05 | 0.90 | ||
| 2070 | 18.36 | 13.35 | -5.01 | — | -0.96 | -0.05 | 0.91 | ||
| 2071 | 18.48 | 13.36 | -5.12 | — | -0.97 | -0.05 | 0.92 | ||
| 2072 | 18.59 | 13.36 | -5.22 | — | -0.97 | -0.05 | 0.92 | ||
| 2073 | 18.70 | 13.37 | -5.33 | — | -0.98 | -0.05 | 0.93 | ||
| 2074 | 18.81 | 13.38 | -5.43 | — | -0.99 | -0.05 | 0.93 | ||
| 2075 | 18.91 | 13.38 | -5.52 | — | -0.99 | -0.05 | 0.94 | ||
| 2076 | 19.00 | 13.39 | -5.61 | — | -1.00 | -0.05 | 0.94 | ||
| 2077 | 19.08 | 13.39 | -5.69 | — | -1.00 | -0.05 | 0.95 | ||
| 2078 | 19.16 | 13.40 | -5.76 | — | -1.01 | -0.05 | 0.95 | ||
| 2079 | 19.22 | 13.40 | -5.82 | — | -1.01 | -0.05 | 0.96 | ||
| 2080 | 19.28 | 13.41 | -5.87 | — | -1.01 | -0.05 | 0.96 | ||
| 2081 | 19.33 | 13.41 | -5.91 | — | -1.02 | -0.05 | 0.96 | ||
| 2082 | 19.37 | 13.41 | -5.95 | — | -1.02 | -0.05 | 0.96 | ||
| 2083 | 19.40 | 13.42 | -5.98 | — | -1.02 | -0.05 | 0.97 | ||
| 2084 | 19.42 | 13.42 | -6.00 | — | -1.02 | -0.05 | 0.97 | ||
| 2085 | 19.43 | 13.42 | -6.01 | — | -1.02 | -0.05 | 0.97 | ||
| 2086 | 19.43 | 13.42 | -6.01 | — | -1.02 | -0.05 | 0.97 | ||
| 2087 | 19.42 | 13.42 | -6.00 | — | -1.02 | -0.05 | 0.97 | ||
| 2088 | 19.39 | 13.42 | -5.98 | — | -1.02 | -0.05 | 0.97 | ||
| 2089 | 19.37 | 13.42 | -5.95 | — | -1.02 | -0.05 | 0.96 | ||
| 2090 | 19.33 | 13.42 | -5.92 | — | -1.02 | -0.05 | 0.96 | ||
| 2091 | 19.29 | 13.41 | -5.88 | — | -1.01 | -0.05 | 0.96 | ||
| 2092 | 19.26 | 13.41 | -5.84 | — | -1.01 | -0.05 | 0.96 | ||
| 2093 | 19.22 | 13.41 | -5.81 | — | -1.01 | -0.05 | 0.96 | ||
| 2094 | 19.18 | 13.41 | -5.77 | — | -1.01 | -0.05 | 0.96 | ||
| 2095 | 19.14 | 13.41 | -5.74 | — | -1.01 | -0.05 | 0.95 | ||
| 2096 | 19.11 | 13.40 | -5.71 | — | -1.01 | -0.05 | 0.95 | ||
| 2097 | 19.08 | 13.40 | -5.68 | — | -1.00 | -0.05 | 0.95 | ||
| 2098 | 19.05 | 13.40 | -5.65 | — | -1.00 | -0.05 | 0.95 | ||
| 2099 | 19.03 | 13.40 | -5.64 | — | -1.00 | -0.05 | 0.95 | ||
| 2100 | 19.02 | 13.40 | -5.62 | — | -1.00 | -0.05 | 0.95 | ||
| 2101 | 19.02 | 13.40 | -5.62 | — | -1.00 | -0.05 | 0.95 | ||
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 | 17.42% | 13.64% | -3.77% | 2034 | -0.69% | -0.04% | 0.65% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
|||||||||
Based on Intermediate Assumptions of the 2026 Trustees Report.