Detailed Single Year Tables
Description of Proposed Provision:
D3: Allow divorced aged spouses and divorced surviving spouses married 5 to 9 years to get benefits based on the former spouse's account. Divorced aged and surviving spouses would receive 50% of the applicable current-law PIA percentage if married 5 years, 60% of the applicable PIA percentage if married 6 years, ..., 90% of the applicable PIA percentage if married 9 years. This benefit would be available to divorced spouses on the rolls at the beginning of 2026 and those becoming eligible after 2025.
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 |
|||
| 2024 | 14.71 | 13.03 | -1.68 | 188 | 0.00 | 0.00 | 0.00 | ||
| 2025 | 15.00 | 12.89 | -2.11 | 171 | 0.00 | 0.00 | 0.00 | ||
| 2026 | 15.23 | 13.07 | -2.15 | 152 | 0.02 | 0.00 | -0.02 | ||
| 2027 | 15.38 | 13.11 | -2.28 | 134 | 0.02 | 0.00 | -0.02 | ||
| 2028 | 15.44 | 13.13 | -2.31 | 117 | 0.02 | 0.00 | -0.02 | ||
| 2029 | 15.49 | 13.16 | -2.33 | 100 | 0.02 | 0.00 | -0.02 | ||
| 2030 | 15.55 | 13.18 | -2.37 | 84 | 0.02 | 0.00 | -0.02 | ||
| 2031 | 15.60 | 13.20 | -2.40 | 68 | 0.02 | 0.00 | -0.02 | ||
| 2032 | 15.63 | 13.22 | -2.40 | 52 | 0.02 | 0.00 | -0.02 | ||
| 2033 | 15.68 | 13.27 | -2.42 | 36 | 0.02 | 0.00 | -0.02 | ||
| 2034 | 15.80 | 13.28 | -2.52 | 21 | 0.02 | 0.00 | -0.02 | ||
| 2035 | 15.91 | 13.29 | -2.62 | 6 | 0.02 | 0.00 | -0.02 | ||
| 2036 | 16.01 | 13.30 | -2.71 | — | 0.02 | 0.00 | -0.02 | ||
| 2037 | 16.11 | 13.31 | -2.81 | — | 0.02 | 0.00 | -0.02 | ||
| 2038 | 16.20 | 13.31 | -2.88 | — | 0.02 | 0.00 | -0.02 | ||
| 2039 | 16.27 | 13.32 | -2.95 | — | 0.02 | 0.00 | -0.02 | ||
| 2040 | 16.34 | 13.33 | -3.02 | — | 0.02 | 0.00 | -0.02 | ||
| 2041 | 16.40 | 13.33 | -3.07 | — | 0.02 | 0.00 | -0.02 | ||
| 2042 | 16.45 | 13.34 | -3.12 | — | 0.02 | 0.00 | -0.02 | ||
| 2043 | 16.50 | 13.34 | -3.16 | — | 0.02 | 0.00 | -0.02 | ||
| 2044 | 16.54 | 13.34 | -3.19 | — | 0.02 | 0.00 | -0.02 | ||
| 2045 | 16.57 | 13.35 | -3.22 | — | 0.02 | 0.00 | -0.02 | ||
| 2046 | 16.60 | 13.35 | -3.26 | — | 0.02 | 0.00 | -0.02 | ||
| 2047 | 16.64 | 13.35 | -3.29 | — | 0.02 | 0.00 | -0.02 | ||
| 2048 | 16.68 | 13.36 | -3.33 | — | 0.02 | 0.00 | -0.02 | ||
| 2049 | 16.73 | 13.36 | -3.37 | — | 0.02 | 0.00 | -0.02 | ||
| 2050 | 16.78 | 13.36 | -3.41 | — | 0.02 | 0.00 | -0.02 | ||
| 2051 | 16.83 | 13.37 | -3.46 | — | 0.02 | 0.00 | -0.02 | ||
| 2052 | 16.89 | 13.37 | -3.51 | — | 0.02 | 0.00 | -0.02 | ||
| 2053 | 16.95 | 13.38 | -3.57 | — | 0.02 | 0.00 | -0.01 | ||
| 2054 | 17.02 | 13.39 | -3.63 | — | 0.02 | 0.00 | -0.01 | ||
| 2055 | 17.09 | 13.39 | -3.70 | — | 0.02 | 0.00 | -0.01 | ||
| 2056 | 17.17 | 13.40 | -3.78 | — | 0.01 | 0.00 | -0.01 | ||
| 2057 | 17.26 | 13.40 | -3.85 | — | 0.01 | 0.00 | -0.01 | ||
| 2058 | 17.35 | 13.41 | -3.93 | — | 0.01 | 0.00 | -0.01 | ||
| 2059 | 17.43 | 13.42 | -4.01 | — | 0.01 | 0.00 | -0.01 | ||
| 2060 | 17.52 | 13.43 | -4.09 | — | 0.01 | 0.00 | -0.01 | ||
| 2061 | 17.60 | 13.43 | -4.16 | — | 0.01 | 0.00 | -0.01 | ||
| 2062 | 17.67 | 13.44 | -4.23 | — | 0.01 | 0.00 | -0.01 | ||
| 2063 | 17.74 | 13.44 | -4.29 | — | 0.01 | 0.00 | -0.01 | ||
| 2064 | 17.80 | 13.45 | -4.35 | — | 0.01 | 0.00 | -0.01 | ||
| 2065 | 17.87 | 13.45 | -4.41 | — | 0.01 | 0.00 | -0.01 | ||
| 2066 | 17.93 | 13.46 | -4.47 | — | 0.01 | 0.00 | -0.01 | ||
| 2067 | 17.99 | 13.46 | -4.53 | — | 0.01 | 0.00 | -0.01 | ||
| 2068 | 18.06 | 13.47 | -4.59 | — | 0.01 | 0.00 | -0.01 | ||
| 2069 | 18.13 | 13.47 | -4.65 | — | 0.01 | 0.00 | -0.01 | ||
| 2070 | 18.20 | 13.48 | -4.72 | — | 0.01 | 0.00 | -0.01 | ||
| 2071 | 18.26 | 13.49 | -4.78 | — | 0.01 | 0.00 | -0.01 | ||
| 2072 | 18.33 | 13.49 | -4.84 | — | 0.01 | 0.00 | -0.01 | ||
| 2073 | 18.39 | 13.50 | -4.89 | — | 0.01 | 0.00 | -0.01 | ||
| 2074 | 18.44 | 13.50 | -4.94 | — | 0.01 | 0.00 | -0.01 | ||
| 2075 | 18.50 | 13.50 | -4.99 | — | 0.01 | 0.00 | -0.01 | ||
| 2076 | 18.54 | 13.51 | -5.03 | — | 0.01 | 0.00 | -0.01 | ||
| 2077 | 18.57 | 13.51 | -5.06 | — | 0.01 | 0.00 | -0.01 | ||
| 2078 | 18.60 | 13.51 | -5.08 | — | 0.01 | 0.00 | -0.01 | ||
| 2079 | 18.61 | 13.51 | -5.09 | — | 0.01 | 0.00 | -0.01 | ||
| 2080 | 18.61 | 13.52 | -5.09 | — | 0.01 | 0.00 | -0.01 | ||
| 2081 | 18.60 | 13.52 | -5.08 | — | 0.01 | 0.00 | -0.01 | ||
| 2082 | 18.58 | 13.52 | -5.07 | — | 0.01 | 0.00 | -0.01 | ||
| 2083 | 18.56 | 13.51 | -5.04 | — | 0.01 | 0.00 | -0.01 | ||
| 2084 | 18.52 | 13.51 | -5.01 | — | 0.01 | 0.00 | -0.01 | ||
| 2085 | 18.48 | 13.51 | -4.97 | — | 0.01 | 0.00 | -0.01 | ||
| 2086 | 18.43 | 13.51 | -4.92 | — | 0.01 | 0.00 | -0.01 | ||
| 2087 | 18.37 | 13.50 | -4.87 | — | 0.01 | 0.00 | -0.01 | ||
| 2088 | 18.31 | 13.50 | -4.81 | — | 0.01 | 0.00 | -0.01 | ||
| 2089 | 18.26 | 13.50 | -4.76 | — | 0.01 | 0.00 | -0.01 | ||
| 2090 | 18.20 | 13.49 | -4.71 | — | 0.01 | 0.00 | -0.01 | ||
| 2091 | 18.15 | 13.49 | -4.66 | — | 0.01 | 0.00 | -0.01 | ||
| 2092 | 18.12 | 13.49 | -4.63 | — | 0.01 | 0.00 | -0.01 | ||
| 2093 | 18.09 | 13.48 | -4.61 | — | 0.01 | 0.00 | -0.01 | ||
| 2094 | 18.08 | 13.48 | -4.59 | — | 0.01 | 0.00 | -0.01 | ||
| 2095 | 18.08 | 13.48 | -4.59 | — | 0.01 | 0.00 | -0.01 | ||
| 2096 | 18.09 | 13.48 | -4.60 | — | 0.01 | 0.00 | -0.01 | ||
| 2097 | 18.11 | 13.49 | -4.62 | — | 0.01 | 0.00 | -0.01 | ||
| 2098 | 18.13 | 13.49 | -4.65 | — | 0.01 | 0.00 | -0.01 | ||
| 2099 | 18.17 | 13.49 | -4.68 | — | 0.01 | 0.00 | -0.01 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2024-2098 | 17.31% | 13.80% | -3.51% | 2035 | 0.02% | 0.00% | -0.01% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2035. |
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Based on Intermediate Assumptions of the 2024 Trustees Report.