Detailed Single Year Tables
Description of Proposed Provision:
D11: Reduce the dependent spouse benefit by 5 percentage points per year beginning on January 1, 2028, so that it is completely eliminated by 2037. In addition, completely eliminate the dependent spouse benefit on January 1, 2031 for any dependent spouse of a spouse in the top quartile of career average earnings (AIME).
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 |
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|
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 | 15.59 | 13.11 | -2.48 | 113 | -0.00 | -0.00 | 0.00 | ||
| 2029 | 15.69 | 13.14 | -2.55 | 95 | -0.00 | -0.00 | 0.00 | ||
| 2030 | 15.79 | 13.16 | -2.64 | 78 | -0.00 | -0.00 | 0.00 | ||
| 2031 | 15.91 | 13.18 | -2.72 | 61 | -0.01 | -0.00 | 0.01 | ||
| 2032 | 15.99 | 13.20 | -2.79 | 43 | -0.01 | -0.00 | 0.01 | ||
| 2033 | 16.05 | 13.24 | -2.81 | 26 | -0.02 | -0.00 | 0.02 | ||
| 2034 | 16.12 | 13.26 | -2.85 | 9 | -0.03 | -0.00 | 0.03 | ||
| 2035 | 16.19 | 13.27 | -2.92 | — | -0.04 | -0.00 | 0.04 | ||
| 2036 | 16.27 | 13.28 | -2.99 | — | -0.06 | -0.00 | 0.05 | ||
| 2037 | 16.34 | 13.29 | -3.05 | — | -0.07 | -0.00 | 0.07 | ||
| 2038 | 16.40 | 13.30 | -3.10 | — | -0.09 | -0.01 | 0.08 | ||
| 2039 | 16.45 | 13.30 | -3.15 | — | -0.10 | -0.01 | 0.09 | ||
| 2040 | 16.49 | 13.31 | -3.18 | — | -0.11 | -0.01 | 0.11 | ||
| 2041 | 16.52 | 13.31 | -3.21 | — | -0.13 | -0.01 | 0.12 | ||
| 2042 | 16.53 | 13.32 | -3.22 | — | -0.14 | -0.01 | 0.13 | ||
| 2043 | 16.55 | 13.32 | -3.23 | — | -0.15 | -0.01 | 0.15 | ||
| 2044 | 16.58 | 13.32 | -3.25 | — | -0.17 | -0.01 | 0.16 | ||
| 2045 | 16.60 | 13.32 | -3.27 | — | -0.17 | -0.01 | 0.16 | ||
| 2046 | 16.62 | 13.33 | -3.29 | — | -0.18 | -0.01 | 0.17 | ||
| 2047 | 16.64 | 13.33 | -3.31 | — | -0.19 | -0.01 | 0.18 | ||
| 2048 | 16.68 | 13.33 | -3.34 | — | -0.20 | -0.01 | 0.19 | ||
| 2049 | 16.72 | 13.34 | -3.38 | — | -0.21 | -0.01 | 0.20 | ||
| 2050 | 16.76 | 13.34 | -3.41 | — | -0.21 | -0.01 | 0.20 | ||
| 2051 | 16.80 | 13.35 | -3.45 | — | -0.22 | -0.01 | 0.21 | ||
| 2052 | 16.85 | 13.35 | -3.50 | — | -0.23 | -0.01 | 0.21 | ||
| 2053 | 16.92 | 13.36 | -3.56 | — | -0.23 | -0.01 | 0.21 | ||
| 2054 | 16.99 | 13.36 | -3.62 | — | -0.23 | -0.01 | 0.22 | ||
| 2055 | 17.06 | 13.37 | -3.69 | — | -0.24 | -0.01 | 0.22 | ||
| 2056 | 17.15 | 13.38 | -3.77 | — | -0.24 | -0.02 | 0.22 | ||
| 2057 | 17.24 | 13.39 | -3.85 | — | -0.24 | -0.02 | 0.23 | ||
| 2058 | 17.33 | 13.39 | -3.94 | — | -0.24 | -0.02 | 0.23 | ||
| 2059 | 17.42 | 13.40 | -4.02 | — | -0.24 | -0.02 | 0.23 | ||
| 2060 | 17.50 | 13.41 | -4.09 | — | -0.24 | -0.02 | 0.23 | ||
| 2061 | 17.57 | 13.41 | -4.16 | — | -0.24 | -0.02 | 0.23 | ||
| 2062 | 17.65 | 13.42 | -4.23 | — | -0.25 | -0.02 | 0.23 | ||
| 2063 | 17.72 | 13.43 | -4.29 | — | -0.25 | -0.02 | 0.23 | ||
| 2064 | 17.78 | 13.43 | -4.35 | — | -0.25 | -0.02 | 0.23 | ||
| 2065 | 17.85 | 13.44 | -4.41 | — | -0.25 | -0.02 | 0.23 | ||
| 2066 | 17.92 | 13.44 | -4.48 | — | -0.25 | -0.02 | 0.23 | ||
| 2067 | 17.99 | 13.45 | -4.54 | — | -0.25 | -0.02 | 0.23 | ||
| 2068 | 18.06 | 13.46 | -4.61 | — | -0.25 | -0.02 | 0.23 | ||
| 2069 | 18.13 | 13.46 | -4.67 | — | -0.25 | -0.02 | 0.23 | ||
| 2070 | 18.21 | 13.47 | -4.74 | — | -0.25 | -0.02 | 0.23 | ||
| 2071 | 18.28 | 13.47 | -4.81 | — | -0.25 | -0.02 | 0.23 | ||
| 2072 | 18.35 | 13.48 | -4.88 | — | -0.25 | -0.02 | 0.23 | ||
| 2073 | 18.43 | 13.49 | -4.94 | — | -0.25 | -0.02 | 0.23 | ||
| 2074 | 18.50 | 13.49 | -5.00 | — | -0.25 | -0.02 | 0.23 | ||
| 2075 | 18.56 | 13.50 | -5.06 | — | -0.25 | -0.02 | 0.23 | ||
| 2076 | 18.61 | 13.50 | -5.10 | — | -0.25 | -0.02 | 0.23 | ||
| 2077 | 18.65 | 13.50 | -5.14 | — | -0.25 | -0.02 | 0.23 | ||
| 2078 | 18.68 | 13.51 | -5.17 | — | -0.24 | -0.02 | 0.23 | ||
| 2079 | 18.70 | 13.51 | -5.19 | — | -0.24 | -0.02 | 0.23 | ||
| 2080 | 18.71 | 13.51 | -5.20 | — | -0.24 | -0.02 | 0.23 | ||
| 2081 | 18.71 | 13.51 | -5.20 | — | -0.24 | -0.02 | 0.23 | ||
| 2082 | 18.71 | 13.51 | -5.19 | — | -0.24 | -0.02 | 0.23 | ||
| 2083 | 18.69 | 13.51 | -5.18 | — | -0.24 | -0.02 | 0.23 | ||
| 2084 | 18.67 | 13.51 | -5.15 | — | -0.24 | -0.02 | 0.23 | ||
| 2085 | 18.63 | 13.51 | -5.12 | — | -0.24 | -0.02 | 0.23 | ||
| 2086 | 18.58 | 13.51 | -5.07 | — | -0.24 | -0.02 | 0.23 | ||
| 2087 | 18.52 | 13.50 | -5.02 | — | -0.24 | -0.02 | 0.23 | ||
| 2088 | 18.46 | 13.50 | -4.96 | — | -0.24 | -0.02 | 0.22 | ||
| 2089 | 18.40 | 13.50 | -4.90 | — | -0.24 | -0.02 | 0.22 | ||
| 2090 | 18.34 | 13.49 | -4.85 | — | -0.24 | -0.02 | 0.22 | ||
| 2091 | 18.28 | 13.49 | -4.79 | — | -0.24 | -0.02 | 0.22 | ||
| 2092 | 18.23 | 13.49 | -4.74 | — | -0.24 | -0.02 | 0.22 | ||
| 2093 | 18.18 | 13.48 | -4.70 | — | -0.24 | -0.02 | 0.22 | ||
| 2094 | 18.15 | 13.48 | -4.67 | — | -0.24 | -0.02 | 0.22 | ||
| 2095 | 18.12 | 13.48 | -4.64 | — | -0.24 | -0.02 | 0.22 | ||
| 2096 | 18.10 | 13.48 | -4.63 | — | -0.24 | -0.02 | 0.22 | ||
| 2097 | 18.09 | 13.48 | -4.62 | — | -0.24 | -0.02 | 0.22 | ||
| 2098 | 18.09 | 13.48 | -4.61 | — | -0.24 | -0.02 | 0.22 | ||
| 2099 | 18.10 | 13.48 | -4.62 | — | -0.24 | -0.02 | 0.22 | ||
| 2100 | 18.11 | 13.48 | -4.63 | — | -0.24 | -0.02 | 0.22 | ||
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 | 17.43% | 13.78% | -3.66% | 2034 | -0.18% | -0.01% | 0.17% | ||
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.