Proposed Provision: F12. Beginning in 2028, 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 |
| 2025 | 169 | 169 |
| 2026 | 149 | 149 |
| 2027 | 131 | 131 |
| 2028 | 113 | 113 |
| 2029 | 95 | 97 |
| 2030 | 78 | 80 |
| 2031 | 60 | 64 |
| 2032 | 43 | 48 |
| 2033 | 26 | 32 |
| 2034 | 9 | 16 |
| 2035 | -9 | -1 |
| 2036 | -27 | -17 |
| 2037 | -45 | -34 |
| 2038 | -63 | -52 |
| 2039 | -83 | -70 |
| 2040 | -102 | -88 |
| 2041 | -122 | -107 |
| 2042 | -143 | -126 |
| 2043 | -164 | -146 |
| 2044 | -185 | -166 |
| 2045 | -206 | -186 |
| 2046 | -228 | -206 |
| 2047 | -250 | -227 |
| 2048 | -272 | -248 |
| 2049 | -295 | -269 |
| 2050 | -317 | -290 |
| 2051 | -340 | -312 |
| 2052 | -363 | -333 |
| 2053 | -386 | -355 |
| 2054 | -409 | -377 |
| 2055 | -433 | -400 |
| 2056 | -457 | -422 |
| 2057 | -481 | -445 |
| 2058 | -505 | -468 |
| 2059 | -530 | -492 |
| 2060 | -556 | -517 |
| 2061 | -582 | -542 |
| 2062 | -609 | -567 |
| 2063 | -636 | -593 |
| 2064 | -664 | -620 |
| 2065 | -692 | -647 |
| 2066 | -721 | -675 |
| 2067 | -750 | -702 |
| 2068 | -780 | -731 |
| 2069 | -810 | -760 |
| 2070 | -840 | -789 |
| 2071 | -871 | -818 |
| 2072 | -903 | -849 |
| 2073 | -935 | -879 |
| 2074 | -967 | -911 |
| 2075 | -1000 | -943 |
| 2076 | -1035 | -976 |
| 2077 | -1070 | -1009 |
| 2078 | -1106 | -1044 |
| 2079 | -1142 | -1080 |
| 2080 | -1180 | -1116 |
| 2081 | -1219 | -1153 |
| 2082 | -1258 | -1191 |
| 2083 | -1298 | -1229 |
| 2084 | -1338 | -1268 |
| 2085 | -1380 | -1308 |
| 2086 | -1423 | -1349 |
| 2087 | -1466 | -1391 |
| 2088 | -1510 | -1433 |
| 2089 | -1554 | -1476 |
| 2090 | -1599 | -1518 |
| 2091 | -1643 | -1561 |
| 2092 | -1687 | -1603 |
| 2093 | -1731 | -1645 |
| 2094 | -1774 | -1687 |
| 2095 | -1816 | -1727 |
| 2096 | -1858 | -1768 |
| 2097 | -1900 | -1808 |
| 2098 | -1941 | -1847 |
| 2099 | -1982 | -1886 |
| 2100 | -2022 | -1925 |
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