Proposed Provision: F7. For the estate tax, gift tax, and generation skipping transfer (GST) tax, return the respective exemption thresholds and tax rates to 2009 levels ($3.5 million threshold for estate tax with a top 45% tax rate) for deaths after 2025 and gifts made after 2025, with those levels not indexed in future years. All proceeds from the estate tax, gift tax, and GST tax would go to the OASI and DI Trust Funds.
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 | 115 |
| 2029 | 95 | 100 |
| 2030 | 78 | 85 |
| 2031 | 60 | 71 |
| 2032 | 43 | 56 |
| 2033 | 26 | 42 |
| 2034 | 9 | 28 |
| 2035 | -9 | 14 |
| 2036 | -27 | -1 |
| 2037 | -45 | -16 |
| 2038 | -63 | -31 |
| 2039 | -83 | -47 |
| 2040 | -102 | -63 |
| 2041 | -122 | -80 |
| 2042 | -143 | -97 |
| 2043 | -164 | -114 |
| 2044 | -185 | -132 |
| 2045 | -206 | -149 |
| 2046 | -228 | -167 |
| 2047 | -250 | -185 |
| 2048 | -272 | -204 |
| 2049 | -295 | -222 |
| 2050 | -317 | -241 |
| 2051 | -340 | -260 |
| 2052 | -363 | -279 |
| 2053 | -386 | -298 |
| 2054 | -409 | -317 |
| 2055 | -433 | -337 |
| 2056 | -457 | -357 |
| 2057 | -481 | -377 |
| 2058 | -505 | -397 |
| 2059 | -530 | -418 |
| 2060 | -556 | -440 |
| 2061 | -582 | -462 |
| 2062 | -609 | -484 |
| 2063 | -636 | -508 |
| 2064 | -664 | -531 |
| 2065 | -692 | -555 |
| 2066 | -721 | -579 |
| 2067 | -750 | -604 |
| 2068 | -780 | -629 |
| 2069 | -810 | -655 |
| 2070 | -840 | -681 |
| 2071 | -871 | -707 |
| 2072 | -903 | -734 |
| 2073 | -935 | -761 |
| 2074 | -967 | -789 |
| 2075 | -1000 | -817 |
| 2076 | -1035 | -846 |
| 2077 | -1070 | -876 |
| 2078 | -1106 | -907 |
| 2079 | -1142 | -938 |
| 2080 | -1180 | -970 |
| 2081 | -1219 | -1003 |
| 2082 | -1258 | -1036 |
| 2083 | -1298 | -1070 |
| 2084 | -1338 | -1105 |
| 2085 | -1380 | -1140 |
| 2086 | -1423 | -1176 |
| 2087 | -1466 | -1213 |
| 2088 | -1510 | -1250 |
| 2089 | -1554 | -1287 |
| 2090 | -1599 | -1324 |
| 2091 | -1643 | -1361 |
| 2092 | -1687 | -1398 |
| 2093 | -1731 | -1435 |
| 2094 | -1774 | -1471 |
| 2095 | -1816 | -1506 |
| 2096 | -1858 | -1541 |
| 2097 | -1900 | -1576 |
| 2098 | -1941 | -1610 |
| 2099 | -1982 | -1644 |
| 2100 | -2022 | -1678 |
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