Detailed Single Year Tables
Description of Proposed Provision:
F6: Apply a separate 6.2 percent tax on investment income as defined in the Affordable Care Act (ACA), with unindexed thresholds as in the ACA ($200,000 for single filer, $250,000 for married filing jointly), starting in 2026. Proceeds go to the OASI and DI 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 |
|||
| 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 | 15.20 | 13.61 | -1.59 | 152 | 0.00 | 0.54 | 0.54 | ||
| 2027 | 15.36 | 13.66 | -1.70 | 138 | -0.00 | 0.55 | 0.55 | ||
| 2028 | 15.42 | 13.69 | -1.73 | 124 | -0.00 | 0.55 | 0.56 | ||
| 2029 | 15.47 | 13.72 | -1.75 | 111 | -0.00 | 0.56 | 0.56 | ||
| 2030 | 15.53 | 13.74 | -1.78 | 98 | -0.00 | 0.56 | 0.57 | ||
| 2031 | 15.57 | 13.77 | -1.80 | 85 | -0.00 | 0.57 | 0.57 | ||
| 2032 | 15.60 | 13.79 | -1.81 | 73 | -0.00 | 0.57 | 0.57 | ||
| 2033 | 15.66 | 13.84 | -1.82 | 61 | -0.00 | 0.58 | 0.58 | ||
| 2034 | 15.77 | 13.86 | -1.91 | 49 | -0.00 | 0.59 | 0.59 | ||
| 2035 | 15.88 | 13.88 | -2.01 | 37 | -0.00 | 0.59 | 0.59 | ||
| 2036 | 15.99 | 13.89 | -2.09 | 25 | -0.00 | 0.60 | 0.60 | ||
| 2037 | 16.09 | 13.91 | -2.18 | 12 | -0.00 | 0.60 | 0.61 | ||
| 2038 | 16.18 | 13.92 | -2.25 | — | -0.00 | 0.61 | 0.61 | ||
| 2039 | 16.25 | 13.94 | -2.31 | — | -0.00 | 0.62 | 0.62 | ||
| 2040 | 16.32 | 13.95 | -2.37 | — | -0.00 | 0.62 | 0.62 | ||
| 2041 | 16.38 | 13.96 | -2.42 | — | -0.00 | 0.63 | 0.63 | ||
| 2042 | 16.43 | 13.97 | -2.46 | — | -0.00 | 0.63 | 0.64 | ||
| 2043 | 16.48 | 13.98 | -2.50 | — | -0.00 | 0.64 | 0.64 | ||
| 2044 | 16.52 | 13.99 | -2.53 | — | -0.00 | 0.64 | 0.65 | ||
| 2045 | 16.55 | 13.99 | -2.56 | — | -0.00 | 0.65 | 0.65 | ||
| 2046 | 16.59 | 14.00 | -2.58 | — | -0.00 | 0.65 | 0.66 | ||
| 2047 | 16.62 | 14.01 | -2.61 | — | -0.00 | 0.66 | 0.66 | ||
| 2048 | 16.66 | 14.02 | -2.64 | — | -0.00 | 0.66 | 0.67 | ||
| 2049 | 16.71 | 14.03 | -2.68 | — | -0.00 | 0.67 | 0.67 | ||
| 2050 | 16.76 | 14.04 | -2.72 | — | -0.00 | 0.67 | 0.68 | ||
| 2051 | 16.81 | 14.05 | -2.76 | — | -0.00 | 0.68 | 0.68 | ||
| 2052 | 16.87 | 14.06 | -2.81 | — | -0.00 | 0.68 | 0.68 | ||
| 2053 | 16.93 | 14.07 | -2.87 | — | -0.00 | 0.69 | 0.69 | ||
| 2054 | 17.00 | 14.08 | -2.92 | — | -0.00 | 0.69 | 0.69 | ||
| 2055 | 17.08 | 14.09 | -2.99 | — | -0.00 | 0.70 | 0.70 | ||
| 2056 | 17.16 | 14.10 | -3.06 | — | -0.00 | 0.70 | 0.70 | ||
| 2057 | 17.24 | 14.11 | -3.14 | — | -0.00 | 0.70 | 0.70 | ||
| 2058 | 17.33 | 14.12 | -3.21 | — | -0.00 | 0.71 | 0.71 | ||
| 2059 | 17.42 | 14.13 | -3.29 | — | -0.00 | 0.71 | 0.71 | ||
| 2060 | 17.50 | 14.14 | -3.36 | — | -0.00 | 0.71 | 0.72 | ||
| 2061 | 17.58 | 14.15 | -3.43 | — | -0.00 | 0.72 | 0.72 | ||
| 2062 | 17.65 | 14.16 | -3.50 | — | -0.00 | 0.72 | 0.72 | ||
| 2063 | 17.72 | 14.17 | -3.56 | — | -0.00 | 0.72 | 0.73 | ||
| 2064 | 17.79 | 14.18 | -3.61 | — | -0.00 | 0.73 | 0.73 | ||
| 2065 | 17.85 | 14.18 | -3.67 | — | -0.00 | 0.73 | 0.73 | ||
| 2066 | 17.92 | 14.19 | -3.72 | — | -0.00 | 0.73 | 0.73 | ||
| 2067 | 17.98 | 14.20 | -3.78 | — | -0.00 | 0.74 | 0.74 | ||
| 2068 | 18.05 | 14.21 | -3.84 | — | -0.00 | 0.74 | 0.74 | ||
| 2069 | 18.11 | 14.22 | -3.90 | — | -0.00 | 0.74 | 0.74 | ||
| 2070 | 18.18 | 14.22 | -3.96 | — | -0.00 | 0.74 | 0.75 | ||
| 2071 | 18.25 | 14.23 | -4.02 | — | -0.00 | 0.75 | 0.75 | ||
| 2072 | 18.31 | 14.24 | -4.07 | — | -0.00 | 0.75 | 0.75 | ||
| 2073 | 18.37 | 14.25 | -4.13 | — | -0.00 | 0.75 | 0.75 | ||
| 2074 | 18.43 | 14.25 | -4.18 | — | -0.00 | 0.75 | 0.76 | ||
| 2075 | 18.48 | 14.26 | -4.22 | — | -0.00 | 0.76 | 0.76 | ||
| 2076 | 18.53 | 14.27 | -4.26 | — | -0.00 | 0.76 | 0.76 | ||
| 2077 | 18.56 | 14.27 | -4.29 | — | -0.00 | 0.76 | 0.76 | ||
| 2078 | 18.58 | 14.28 | -4.31 | — | -0.00 | 0.76 | 0.76 | ||
| 2079 | 18.59 | 14.28 | -4.31 | — | -0.00 | 0.77 | 0.77 | ||
| 2080 | 18.59 | 14.28 | -4.31 | — | -0.00 | 0.77 | 0.77 | ||
| 2081 | 18.59 | 14.28 | -4.30 | — | -0.00 | 0.77 | 0.77 | ||
| 2082 | 18.57 | 14.29 | -4.29 | — | -0.00 | 0.77 | 0.77 | ||
| 2083 | 18.55 | 14.29 | -4.26 | — | -0.00 | 0.77 | 0.77 | ||
| 2084 | 18.51 | 14.29 | -4.23 | — | -0.00 | 0.77 | 0.78 | ||
| 2085 | 18.47 | 14.29 | -4.18 | — | -0.00 | 0.78 | 0.78 | ||
| 2086 | 18.42 | 14.28 | -4.13 | — | -0.00 | 0.78 | 0.78 | ||
| 2087 | 18.36 | 14.28 | -4.08 | — | -0.00 | 0.78 | 0.78 | ||
| 2088 | 18.30 | 14.28 | -4.02 | — | -0.00 | 0.78 | 0.78 | ||
| 2089 | 18.24 | 14.28 | -3.97 | — | -0.00 | 0.78 | 0.78 | ||
| 2090 | 18.19 | 14.28 | -3.91 | — | -0.00 | 0.78 | 0.79 | ||
| 2091 | 18.14 | 14.27 | -3.87 | — | -0.00 | 0.79 | 0.79 | ||
| 2092 | 18.10 | 14.27 | -3.83 | — | -0.00 | 0.79 | 0.79 | ||
| 2093 | 18.08 | 14.27 | -3.81 | — | -0.00 | 0.79 | 0.79 | ||
| 2094 | 18.07 | 14.27 | -3.79 | — | -0.00 | 0.79 | 0.79 | ||
| 2095 | 18.07 | 14.27 | -3.79 | — | -0.00 | 0.79 | 0.79 | ||
| 2096 | 18.08 | 14.28 | -3.80 | — | -0.00 | 0.79 | 0.79 | ||
| 2097 | 18.09 | 14.28 | -3.81 | — | -0.00 | 0.79 | 0.80 | ||
| 2098 | 18.12 | 14.28 | -3.84 | — | -0.00 | 0.80 | 0.80 | ||
| 2099 | 18.16 | 14.29 | -3.87 | — | -0.00 | 0.80 | 0.80 | ||
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 | 17.30% | 14.47% | -2.83% | 2037 | -0.00% | 0.67% | 0.67% | ||
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.