Proposed Provision: H4. Increase the threshold for taxation of OASDI benefits to $50,000 for single filers and $100,000 for joint filers starting in 2027. Taxation of benefits revenues transferred to the Hospital Insurance (HI) Trust Fund would be the same as if the current-law computation applied.
OASDI Trust Fund Ratio
(assets as a percentage of annual expenditures)
| Year |
Current Law |
Provision |
| 2025 | 169 | 169 |
| 2026 | 149 | 149 |
| 2027 | 131 | 131 |
| 2028 | 113 | 111 |
| 2029 | 95 | 92 |
| 2030 | 78 | 73 |
| 2031 | 60 | 55 |
| 2032 | 43 | 36 |
| 2033 | 26 | 17 |
| 2034 | 9 | -1 |
| 2035 | -9 | -20 |
| 2036 | -27 | -39 |
| 2037 | -45 | -58 |
| 2038 | -63 | -78 |
| 2039 | -83 | -99 |
| 2040 | -102 | -119 |
| 2041 | -122 | -141 |
| 2042 | -143 | -162 |
| 2043 | -164 | -184 |
| 2044 | -185 | -207 |
| 2045 | -206 | -229 |
| 2046 | -228 | -252 |
| 2047 | -250 | -275 |
| 2048 | -272 | -298 |
| 2049 | -295 | -321 |
| 2050 | -317 | -344 |
| 2051 | -340 | -368 |
| 2052 | -363 | -392 |
| 2053 | -386 | -415 |
| 2054 | -409 | -439 |
| 2055 | -433 | -464 |
| 2056 | -457 | -488 |
| 2057 | -481 | -513 |
| 2058 | -505 | -538 |
| 2059 | -530 | -563 |
| 2060 | -556 | -589 |
| 2061 | -582 | -616 |
| 2062 | -609 | -643 |
| 2063 | -636 | -671 |
| 2064 | -664 | -700 |
| 2065 | -692 | -728 |
| 2066 | -721 | -757 |
| 2067 | -750 | -787 |
| 2068 | -780 | -817 |
| 2069 | -810 | -848 |
| 2070 | -840 | -878 |
| 2071 | -871 | -910 |
| 2072 | -903 | -942 |
| 2073 | -935 | -974 |
| 2074 | -967 | -1007 |
| 2075 | -1000 | -1040 |
| 2076 | -1035 | -1075 |
| 2077 | -1070 | -1111 |
| 2078 | -1106 | -1147 |
| 2079 | -1142 | -1184 |
| 2080 | -1180 | -1222 |
| 2081 | -1219 | -1261 |
| 2082 | -1258 | -1301 |
| 2083 | -1298 | -1341 |
| 2084 | -1338 | -1383 |
| 2085 | -1380 | -1425 |
| 2086 | -1423 | -1468 |
| 2087 | -1466 | -1512 |
| 2088 | -1510 | -1557 |
| 2089 | -1554 | -1602 |
| 2090 | -1599 | -1647 |
| 2091 | -1643 | -1692 |
| 2092 | -1687 | -1736 |
| 2093 | -1731 | -1780 |
| 2094 | -1774 | -1824 |
| 2095 | -1816 | -1867 |
| 2096 | -1858 | -1909 |
| 2097 | -1900 | -1951 |
| 2098 | -1941 | -1993 |
| 2099 | -1982 | -2034 |
| 2100 | -2022 | -2075 |
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