Proposed Provision: B4.4. Reduce the number of computation years (increase dropout years) for parents having a child in care under the age of 6. The parent must have no earnings (covered or non-covered) for the year to be eligible for the credit. Only one parent can claim the childcare added dropout year for a given earnings year. Each parent can earn at most 2 dropout years per child, and a maximum of 5 dropout years in total. The years designated as childcare years do not have to be the years that could otherwise be included in the computation of the average indexed monthly earnings (AIME). The provision would be effective for all benefits payable for entitlement in January 2019 and later (without regard for when the beneficiary became initially eligible).

OASDI Trust Fund Ratio
(assets as a percentage of annual expenditures)

Year Current Law Provision
2017298298
2018287287
2019273272
2020259257
2021245243
2022230229
2023215213
2024199197
2025182180
2026165163
2027148145
2028130127
2029112109
20309491
20317572
20325653
20333733
20341612
2035-4-9
2036-26-30
2037-47-52
2038-70-75
2039-92-98
2040-115-121
2041-138-144
2042-161-167
2043-184-191
2044-207-214
2045-230-237
2046-253-261
2047-276-284
2048-300-308
2049-323-332
2050-346-355
2051-370-379
2052-393-403
2053-417-427
2054-440-450
2055-464-474
2056-487-498
2057-511-523
2058-536-547
2059-560-572
2060-585-598
2061-611-624
2062-637-650
2063-663-676
2064-690-704
2065-717-731
2066-745-759
2067-772-787
2068-801-816
2069-829-845
2070-858-874
2071-888-904
2072-918-935
2073-949-966
2074-981-999
2075-1014-1031
2076-1047-1065
2077-1082-1100
2078-1117-1136
2079-1153-1173
2080-1190-1210
2081-1227-1247
2082-1264-1284
2083-1300-1322
2084-1337-1359
2085-1374-1396
2086-1410-1432
2087-1446-1469
2088-1483-1506
2089-1520-1543
2090-1557-1581
2091-1595-1619
2092-1633-1658
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