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 2027 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
2025169169
2026149149
2027131130
2028113112
20299594
20307877
20316059
20324341
20332624
203496
2035-9-11
2036-27-29
2037-45-48
2038-63-67
2039-83-86
2040-102-106
2041-122-126
2042-143-147
2043-164-168
2044-185-190
2045-206-211
2046-228-233
2047-250-256
2048-272-278
2049-295-301
2050-317-323
2051-340-347
2052-363-370
2053-386-393
2054-409-417
2055-433-441
2056-457-465
2057-481-489
2058-505-514
2059-530-539
2060-556-565
2061-582-591
2062-609-618
2063-636-646
2064-664-674
2065-692-703
2066-721-732
2067-750-761
2068-780-791
2069-810-821
2070-840-852
2071-871-883
2072-903-915
2073-935-947
2074-967-980
2075-1000-1014
2076-1035-1048
2077-1070-1084
2078-1106-1120
2079-1142-1157
2080-1180-1195
2081-1219-1234
2082-1258-1273
2083-1298-1314
2084-1338-1355
2085-1380-1397
2086-1423-1440
2087-1466-1484
2088-1510-1528
2089-1554-1573
2090-1599-1618
2091-1643-1662
2092-1687-1707
2093-1731-1751
2094-1774-1794
2095-1816-1837
2096-1858-1879
2097-1900-1922
2098-1941-1963
2099-1982-2004
2100-2022-2045
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