Proposed Provision: H2. Starting in 2027, tax Social Security benefits in a manner similar to private pension income. Phase out the lower-income thresholds during 2027-2046.

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

Year Current Law Provision
2026151151
2027131131
2028111112
20299294
20307476
20315760
20324044
20332328
2034713
2035-9-2
2036-25-17
2037-41-33
2038-58-49
2039-76-65
2040-94-82
2041-112-100
2042-132-118
2043-151-136
2044-171-156
2045-192-175
2046-213-195
2047-234-216
2048-256-237
2049-279-258
2050-301-280
2051-324-301
2052-347-324
2053-371-346
2054-395-370
2055-420-393
2056-445-417
2057-470-441
2058-496-466
2059-522-492
2060-550-518
2061-578-546
2062-607-573
2063-636-602
2064-666-631
2065-697-661
2066-729-692
2067-761-723
2068-794-755
2069-827-787
2070-861-820
2071-896-854
2072-931-888
2073-967-923
2074-1004-959
2075-1042-996
2076-1081-1034
2077-1121-1073
2078-1162-1113
2079-1204-1154
2080-1248-1196
2081-1292-1239
2082-1337-1283
2083-1384-1328
2084-1431-1374
2085-1480-1422
2086-1530-1470
2087-1581-1520
2088-1633-1571
2089-1686-1622
2090-1740-1675
2091-1795-1728
2092-1850-1781
2093-1906-1836
2094-1962-1890
2095-2019-1945
2096-2075-2000
2097-2132-2055
2098-2189-2111
2099-2246-2166
2100-2303-2221
2101-2359-2276
back