Detailed Single Year Tables
Description of Proposed Provision:
F12: Beginning in 2028, make all distributions to all pass-through business owners up to the earnings cap subject to the SECA tax, provided those owners meet the material participation standard.
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 | 15.59 | 13.31 | -2.28 | 113 | 0.00 | 0.20 | 0.20 | ||
| 2029 | 15.69 | 13.34 | -2.35 | 97 | -0.00 | 0.20 | 0.20 | ||
| 2030 | 15.80 | 13.36 | -2.44 | 80 | 0.00 | 0.20 | 0.20 | ||
| 2031 | 15.91 | 13.38 | -2.53 | 64 | 0.00 | 0.20 | 0.20 | ||
| 2032 | 16.00 | 13.40 | -2.60 | 48 | 0.00 | 0.20 | 0.20 | ||
| 2033 | 16.07 | 13.44 | -2.63 | 32 | 0.00 | 0.20 | 0.20 | ||
| 2034 | 16.15 | 13.46 | -2.68 | 16 | 0.00 | 0.20 | 0.20 | ||
| 2035 | 16.23 | 13.47 | -2.76 | — | 0.00 | 0.20 | 0.20 | ||
| 2036 | 16.33 | 13.48 | -2.84 | — | 0.00 | 0.20 | 0.20 | ||
| 2037 | 16.42 | 13.49 | -2.92 | — | 0.00 | 0.20 | 0.20 | ||
| 2038 | 16.49 | 13.50 | -2.99 | — | 0.00 | 0.20 | 0.19 | ||
| 2039 | 16.56 | 13.51 | -3.05 | — | 0.01 | 0.20 | 0.19 | ||
| 2040 | 16.61 | 13.52 | -3.10 | — | 0.01 | 0.20 | 0.19 | ||
| 2041 | 16.65 | 13.52 | -3.13 | — | 0.01 | 0.20 | 0.19 | ||
| 2042 | 16.69 | 13.52 | -3.16 | — | 0.01 | 0.20 | 0.19 | ||
| 2043 | 16.72 | 13.53 | -3.19 | — | 0.01 | 0.20 | 0.19 | ||
| 2044 | 16.75 | 13.53 | -3.22 | — | 0.01 | 0.20 | 0.19 | ||
| 2045 | 16.79 | 13.54 | -3.25 | — | 0.01 | 0.20 | 0.19 | ||
| 2046 | 16.82 | 13.54 | -3.28 | — | 0.01 | 0.20 | 0.19 | ||
| 2047 | 16.85 | 13.55 | -3.31 | — | 0.02 | 0.20 | 0.19 | ||
| 2048 | 16.90 | 13.55 | -3.35 | — | 0.02 | 0.20 | 0.19 | ||
| 2049 | 16.94 | 13.56 | -3.39 | — | 0.02 | 0.20 | 0.18 | ||
| 2050 | 16.99 | 13.56 | -3.43 | — | 0.02 | 0.20 | 0.18 | ||
| 2051 | 17.04 | 13.57 | -3.48 | — | 0.02 | 0.20 | 0.18 | ||
| 2052 | 17.11 | 13.57 | -3.53 | — | 0.03 | 0.20 | 0.18 | ||
| 2053 | 17.17 | 13.58 | -3.60 | — | 0.03 | 0.21 | 0.18 | ||
| 2054 | 17.25 | 13.58 | -3.66 | — | 0.03 | 0.21 | 0.18 | ||
| 2055 | 17.33 | 13.59 | -3.74 | — | 0.03 | 0.21 | 0.17 | ||
| 2056 | 17.42 | 13.60 | -3.82 | — | 0.03 | 0.21 | 0.17 | ||
| 2057 | 17.51 | 13.61 | -3.91 | — | 0.04 | 0.21 | 0.17 | ||
| 2058 | 17.61 | 13.62 | -3.99 | — | 0.04 | 0.21 | 0.17 | ||
| 2059 | 17.70 | 13.62 | -4.08 | — | 0.04 | 0.21 | 0.17 | ||
| 2060 | 17.79 | 13.63 | -4.15 | — | 0.04 | 0.21 | 0.17 | ||
| 2061 | 17.86 | 13.64 | -4.23 | — | 0.04 | 0.21 | 0.16 | ||
| 2062 | 17.94 | 13.64 | -4.29 | — | 0.05 | 0.21 | 0.16 | ||
| 2063 | 18.01 | 13.65 | -4.36 | — | 0.05 | 0.21 | 0.16 | ||
| 2064 | 18.08 | 13.66 | -4.42 | — | 0.05 | 0.21 | 0.16 | ||
| 2065 | 18.15 | 13.66 | -4.49 | — | 0.05 | 0.21 | 0.16 | ||
| 2066 | 18.22 | 13.67 | -4.55 | — | 0.06 | 0.21 | 0.15 | ||
| 2067 | 18.29 | 13.68 | -4.62 | — | 0.06 | 0.21 | 0.15 | ||
| 2068 | 18.37 | 13.68 | -4.69 | — | 0.06 | 0.21 | 0.15 | ||
| 2069 | 18.44 | 13.69 | -4.75 | — | 0.06 | 0.21 | 0.15 | ||
| 2070 | 18.52 | 13.69 | -4.83 | — | 0.06 | 0.21 | 0.15 | ||
| 2071 | 18.59 | 13.70 | -4.89 | — | 0.07 | 0.21 | 0.15 | ||
| 2072 | 18.67 | 13.71 | -4.96 | — | 0.07 | 0.21 | 0.14 | ||
| 2073 | 18.74 | 13.71 | -5.03 | — | 0.07 | 0.21 | 0.14 | ||
| 2074 | 18.81 | 13.72 | -5.09 | — | 0.07 | 0.21 | 0.14 | ||
| 2075 | 18.87 | 13.73 | -5.15 | — | 0.07 | 0.21 | 0.14 | ||
| 2076 | 18.93 | 13.73 | -5.20 | — | 0.07 | 0.21 | 0.14 | ||
| 2077 | 18.97 | 13.73 | -5.24 | — | 0.08 | 0.21 | 0.14 | ||
| 2078 | 19.00 | 13.74 | -5.27 | — | 0.08 | 0.21 | 0.14 | ||
| 2079 | 19.02 | 13.74 | -5.28 | — | 0.08 | 0.21 | 0.14 | ||
| 2080 | 19.04 | 13.74 | -5.29 | — | 0.08 | 0.21 | 0.14 | ||
| 2081 | 19.04 | 13.74 | -5.29 | — | 0.08 | 0.21 | 0.13 | ||
| 2082 | 19.03 | 13.74 | -5.29 | — | 0.08 | 0.21 | 0.13 | ||
| 2083 | 19.02 | 13.74 | -5.27 | — | 0.08 | 0.22 | 0.13 | ||
| 2084 | 18.99 | 13.74 | -5.25 | — | 0.08 | 0.22 | 0.13 | ||
| 2085 | 18.95 | 13.74 | -5.21 | — | 0.08 | 0.22 | 0.13 | ||
| 2086 | 18.90 | 13.74 | -5.16 | — | 0.08 | 0.22 | 0.13 | ||
| 2087 | 18.85 | 13.74 | -5.11 | — | 0.08 | 0.22 | 0.13 | ||
| 2088 | 18.79 | 13.73 | -5.05 | — | 0.08 | 0.22 | 0.13 | ||
| 2089 | 18.72 | 13.73 | -5.00 | — | 0.08 | 0.22 | 0.13 | ||
| 2090 | 18.66 | 13.73 | -4.94 | — | 0.08 | 0.22 | 0.13 | ||
| 2091 | 18.60 | 13.72 | -4.88 | — | 0.08 | 0.22 | 0.13 | ||
| 2092 | 18.55 | 13.72 | -4.83 | — | 0.08 | 0.22 | 0.13 | ||
| 2093 | 18.50 | 13.72 | -4.79 | — | 0.08 | 0.22 | 0.13 | ||
| 2094 | 18.47 | 13.71 | -4.75 | — | 0.08 | 0.22 | 0.13 | ||
| 2095 | 18.44 | 13.71 | -4.73 | — | 0.08 | 0.22 | 0.13 | ||
| 2096 | 18.42 | 13.71 | -4.71 | — | 0.08 | 0.22 | 0.13 | ||
| 2097 | 18.41 | 13.71 | -4.70 | — | 0.08 | 0.22 | 0.13 | ||
| 2098 | 18.41 | 13.71 | -4.70 | — | 0.08 | 0.22 | 0.13 | ||
| 2099 | 18.42 | 13.71 | -4.71 | — | 0.08 | 0.22 | 0.13 | ||
| 2100 | 18.44 | 13.71 | -4.72 | — | 0.08 | 0.22 | 0.13 | ||
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 | 17.65% | 13.98% | -3.67% | 2034 | 0.04% | 0.20% | 0.16% | ||
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.