Detailed Single Year Tables
Description of Proposed Provision:
F9: Apply a separate 12.4 percent tax on investment income as defined in the Affordable Care Act (ACA), with unindexed thresholds as in the ACA ($200,000 single filer, $250,000 for married filing joint), starting in 2027. Proceeds go to the OASDI Trust Funds.
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 | 14.17 | -1.30 | 131 | 0.00 | 1.09 | 1.09 | ||
| 2028 | 15.59 | 14.21 | -1.38 | 120 | -0.00 | 1.10 | 1.10 | ||
| 2029 | 15.69 | 14.25 | -1.44 | 109 | -0.00 | 1.11 | 1.11 | ||
| 2030 | 15.80 | 14.28 | -1.52 | 98 | 0.00 | 1.12 | 1.12 | ||
| 2031 | 15.91 | 14.32 | -1.59 | 87 | 0.00 | 1.14 | 1.14 | ||
| 2032 | 16.01 | 14.35 | -1.66 | 76 | 0.01 | 1.15 | 1.14 | ||
| 2033 | 15.98 | 14.40 | -1.57 | 66 | -0.09 | 1.16 | 1.25 | ||
| 2034 | 16.14 | 14.44 | -1.70 | 56 | -0.01 | 1.17 | 1.18 | ||
| 2035 | 16.23 | 14.46 | -1.77 | 45 | -0.00 | 1.18 | 1.19 | ||
| 2036 | 16.32 | 14.48 | -1.84 | 35 | -0.00 | 1.20 | 1.20 | ||
| 2037 | 16.41 | 14.50 | -1.91 | 24 | -0.00 | 1.21 | 1.21 | ||
| 2038 | 16.49 | 14.52 | -1.96 | 12 | -0.00 | 1.22 | 1.22 | ||
| 2039 | 16.55 | 14.54 | -2.01 | 1 | -0.00 | 1.23 | 1.23 | ||
| 2040 | 16.60 | 14.56 | -2.04 | — | -0.00 | 1.24 | 1.25 | ||
| 2041 | 16.64 | 14.58 | -2.07 | — | -0.00 | 1.26 | 1.26 | ||
| 2042 | 16.67 | 14.59 | -2.08 | — | -0.00 | 1.27 | 1.27 | ||
| 2043 | 16.71 | 14.60 | -2.10 | — | -0.00 | 1.28 | 1.28 | ||
| 2044 | 16.74 | 14.62 | -2.12 | — | -0.00 | 1.29 | 1.29 | ||
| 2045 | 16.77 | 14.63 | -2.14 | — | -0.00 | 1.29 | 1.30 | ||
| 2046 | 16.80 | 14.64 | -2.16 | — | -0.00 | 1.30 | 1.31 | ||
| 2047 | 16.83 | 14.66 | -2.18 | — | -0.00 | 1.31 | 1.32 | ||
| 2048 | 16.88 | 14.67 | -2.20 | — | -0.00 | 1.32 | 1.33 | ||
| 2049 | 16.92 | 14.69 | -2.24 | — | -0.00 | 1.33 | 1.34 | ||
| 2050 | 16.97 | 14.70 | -2.27 | — | -0.00 | 1.34 | 1.35 | ||
| 2051 | 17.02 | 14.71 | -2.31 | — | -0.00 | 1.35 | 1.35 | ||
| 2052 | 17.08 | 14.73 | -2.35 | — | -0.00 | 1.36 | 1.36 | ||
| 2053 | 17.14 | 14.74 | -2.40 | — | -0.00 | 1.37 | 1.37 | ||
| 2054 | 17.22 | 14.75 | -2.46 | — | -0.00 | 1.38 | 1.38 | ||
| 2055 | 17.30 | 14.77 | -2.53 | — | -0.00 | 1.38 | 1.39 | ||
| 2056 | 17.38 | 14.78 | -2.60 | — | -0.00 | 1.39 | 1.39 | ||
| 2057 | 17.47 | 14.80 | -2.67 | — | -0.00 | 1.40 | 1.40 | ||
| 2058 | 17.57 | 14.81 | -2.75 | — | -0.00 | 1.41 | 1.41 | ||
| 2059 | 17.66 | 14.83 | -2.83 | — | -0.00 | 1.41 | 1.42 | ||
| 2060 | 17.74 | 14.84 | -2.90 | — | -0.00 | 1.42 | 1.42 | ||
| 2061 | 17.82 | 14.86 | -2.96 | — | -0.00 | 1.43 | 1.43 | ||
| 2062 | 17.89 | 14.87 | -3.02 | — | -0.00 | 1.43 | 1.44 | ||
| 2063 | 17.96 | 14.88 | -3.08 | — | -0.00 | 1.44 | 1.44 | ||
| 2064 | 18.03 | 14.89 | -3.14 | — | -0.00 | 1.44 | 1.45 | ||
| 2065 | 18.10 | 14.90 | -3.19 | — | -0.00 | 1.45 | 1.45 | ||
| 2066 | 18.17 | 14.91 | -3.25 | — | -0.00 | 1.46 | 1.46 | ||
| 2067 | 18.23 | 14.93 | -3.31 | — | -0.00 | 1.46 | 1.46 | ||
| 2068 | 18.31 | 14.94 | -3.37 | — | -0.00 | 1.47 | 1.47 | ||
| 2069 | 18.38 | 14.95 | -3.43 | — | -0.00 | 1.47 | 1.47 | ||
| 2070 | 18.45 | 14.96 | -3.49 | — | -0.00 | 1.48 | 1.48 | ||
| 2071 | 18.53 | 14.97 | -3.56 | — | -0.00 | 1.48 | 1.48 | ||
| 2072 | 18.60 | 14.98 | -3.62 | — | -0.00 | 1.49 | 1.49 | ||
| 2073 | 18.67 | 14.99 | -3.68 | — | -0.00 | 1.49 | 1.49 | ||
| 2074 | 18.74 | 15.00 | -3.74 | — | -0.00 | 1.50 | 1.50 | ||
| 2075 | 18.80 | 15.01 | -3.79 | — | -0.00 | 1.50 | 1.50 | ||
| 2076 | 18.85 | 15.02 | -3.83 | — | -0.00 | 1.50 | 1.51 | ||
| 2077 | 18.89 | 15.03 | -3.86 | — | -0.00 | 1.51 | 1.51 | ||
| 2078 | 18.92 | 15.04 | -3.89 | — | -0.00 | 1.51 | 1.52 | ||
| 2079 | 18.94 | 15.04 | -3.90 | — | -0.00 | 1.52 | 1.52 | ||
| 2080 | 18.95 | 15.05 | -3.90 | — | -0.00 | 1.52 | 1.52 | ||
| 2081 | 18.96 | 15.05 | -3.90 | — | -0.00 | 1.53 | 1.53 | ||
| 2082 | 18.95 | 15.06 | -3.89 | — | -0.00 | 1.53 | 1.53 | ||
| 2083 | 18.93 | 15.06 | -3.87 | — | -0.00 | 1.53 | 1.53 | ||
| 2084 | 18.91 | 15.06 | -3.84 | — | -0.00 | 1.54 | 1.54 | ||
| 2085 | 18.87 | 15.07 | -3.80 | — | -0.00 | 1.54 | 1.54 | ||
| 2086 | 18.82 | 15.07 | -3.75 | — | -0.00 | 1.54 | 1.55 | ||
| 2087 | 18.76 | 15.07 | -3.70 | — | -0.00 | 1.55 | 1.55 | ||
| 2088 | 18.70 | 15.07 | -3.64 | — | -0.00 | 1.55 | 1.55 | ||
| 2089 | 18.64 | 15.07 | -3.57 | — | -0.00 | 1.55 | 1.56 | ||
| 2090 | 18.58 | 15.06 | -3.51 | — | -0.00 | 1.56 | 1.56 | ||
| 2091 | 18.52 | 15.06 | -3.45 | — | -0.00 | 1.56 | 1.56 | ||
| 2092 | 18.46 | 15.06 | -3.40 | — | -0.00 | 1.56 | 1.56 | ||
| 2093 | 18.42 | 15.06 | -3.35 | — | -0.00 | 1.56 | 1.57 | ||
| 2094 | 18.38 | 15.06 | -3.32 | — | -0.00 | 1.57 | 1.57 | ||
| 2095 | 18.36 | 15.07 | -3.29 | — | -0.00 | 1.57 | 1.57 | ||
| 2096 | 18.34 | 15.07 | -3.27 | — | -0.00 | 1.57 | 1.58 | ||
| 2097 | 18.33 | 15.07 | -3.26 | — | -0.00 | 1.58 | 1.58 | ||
| 2098 | 18.33 | 15.07 | -3.25 | — | -0.00 | 1.58 | 1.58 | ||
| 2099 | 18.33 | 15.08 | -3.26 | — | -0.00 | 1.58 | 1.58 | ||
| 2100 | 18.35 | 15.08 | -3.27 | — | -0.00 | 1.58 | 1.59 | ||
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 | 17.61% | 15.12% | -2.48% | 2039 | -0.00% | 1.34% | 1.34% | ||
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.