Proposed Provision: F2. Starting in 2026, exempt individuals with more than 180 quarters of coverage from the OASDI payroll tax. Earnings exempted from OASDI payroll tax would not be used in computing benefits.

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

Year Current Law Provision
2025169169
2026149149
2027131127
2028113105
20299584
20307862
20316041
20324320
203326-1
20349-23
2035-9-44
2036-27-66
2037-45-88
2038-63-111
2039-83-135
2040-102-159
2041-122-184
2042-143-210
2043-164-236
2044-185-262
2045-206-289
2046-228-316
2047-250-343
2048-272-371
2049-295-398
2050-317-427
2051-340-455
2052-363-484
2053-386-513
2054-409-542
2055-433-571
2056-457-600
2057-481-630
2058-505-660
2059-530-691
2060-556-723
2061-582-755
2062-609-788
2063-636-822
2064-664-856
2065-692-891
2066-721-926
2067-750-962
2068-780-998
2069-810-1034
2070-840-1072
2071-871-1109
2072-903-1148
2073-935-1187
2074-967-1226
2075-1000-1267
2076-1035-1308
2077-1070-1351
2078-1106-1394
2079-1142-1439
2080-1180-1485
2081-1219-1532
2082-1258-1580
2083-1298-1628
2084-1338-1678
2085-1380-1729
2086-1423-1782
2087-1466-1835
2088-1510-1889
2089-1554-1943
2090-1599-1998
2091-1643-2052
2092-1687-2107
2093-1731-2161
2094-1774-2214
2095-1816-2266
2096-1858-2318
2097-1900-2370
2098-1941-2421
2099-1982-2472
2100-2022-2522
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