Proposed Provision: F12. Beginning in 2029, make all distributions to all pass-through business owners up to the earnings cap subject to the SECA tax, provided those owners meet the material participation standard.

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

Year Current Law Provision
2026151151
2027131131
2028111111
20299292
20307475
20315759
20324044
20332328
2034713
2035-9-2
2036-25-16
2037-41-32
2038-58-47
2039-76-64
2040-94-81
2041-112-98
2042-132-116
2043-151-134
2044-171-153
2045-192-172
2046-213-192
2047-234-213
2048-256-233
2049-279-254
2050-301-276
2051-324-297
2052-347-319
2053-371-342
2054-395-365
2055-420-388
2056-445-412
2057-470-436
2058-496-461
2059-522-486
2060-550-512
2061-578-539
2062-607-567
2063-636-595
2064-666-624
2065-697-654
2066-729-685
2067-761-716
2068-794-747
2069-827-779
2070-861-812
2071-896-846
2072-931-880
2073-967-915
2074-1004-950
2075-1042-987
2076-1081-1025
2077-1121-1064
2078-1162-1104
2079-1204-1145
2080-1248-1187
2081-1292-1230
2082-1337-1273
2083-1384-1318
2084-1431-1364
2085-1480-1411
2086-1530-1460
2087-1581-1509
2088-1633-1560
2089-1686-1611
2090-1740-1664
2091-1795-1717
2092-1850-1770
2093-1906-1824
2094-1962-1879
2095-2019-1933
2096-2075-1988
2097-2132-2043
2098-2189-2099
2099-2246-2154
2100-2303-2209
2101-2359-2264
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