Detailed Single Year Tables
Description of Proposed Provision:
A2: Starting December 2027, reduce the annual COLA by 0.5 percentage points.
Financial Estimates for the OASDI Trust Fund Program
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
|
Expressed as a percentage of current-law taxable payroll |
Trust fund ratio as of January 1 |
Expressed as a percentage of current-law taxable payroll |
|||||||
|
Calendar year |
Cost rate |
Income rate |
Annual balance |
Cost rate |
Income rate |
Annual balance |
|||
| 2026 | 15.37 | 12.91 | -2.45 | 151 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.62 | 12.85 | -2.77 | 131 | 0.00 | 0.00 | 0.00 | ||
| 2028 | 15.63 | 13.01 | -2.62 | 112 | -0.08 | -0.00 | 0.07 | ||
| 2029 | 15.59 | 13.06 | -2.53 | 94 | -0.15 | -0.01 | 0.14 | ||
| 2030 | 15.51 | 13.06 | -2.45 | 77 | -0.22 | -0.01 | 0.21 | ||
| 2031 | 15.43 | 13.07 | -2.35 | 61 | -0.29 | -0.01 | 0.28 | ||
| 2032 | 15.35 | 13.08 | -2.28 | 45 | -0.36 | -0.02 | 0.35 | ||
| 2033 | 15.29 | 13.11 | -2.18 | 31 | -0.43 | -0.02 | 0.41 | ||
| 2034 | 15.25 | 13.11 | -2.13 | 17 | -0.49 | -0.02 | 0.47 | ||
| 2035 | 15.22 | 13.14 | -2.08 | 3 | -0.55 | -0.03 | 0.53 | ||
| 2036 | 15.24 | 13.14 | -2.10 | — | -0.61 | -0.03 | 0.58 | ||
| 2037 | 15.28 | 13.15 | -2.14 | — | -0.67 | -0.03 | 0.64 | ||
| 2038 | 15.32 | 13.15 | -2.17 | — | -0.72 | -0.04 | 0.69 | ||
| 2039 | 15.36 | 13.15 | -2.20 | — | -0.77 | -0.04 | 0.73 | ||
| 2040 | 15.38 | 13.16 | -2.23 | — | -0.82 | -0.04 | 0.78 | ||
| 2041 | 15.41 | 13.16 | -2.25 | — | -0.87 | -0.04 | 0.82 | ||
| 2042 | 15.44 | 13.16 | -2.27 | — | -0.91 | -0.05 | 0.86 | ||
| 2043 | 15.47 | 13.16 | -2.31 | — | -0.94 | -0.05 | 0.89 | ||
| 2044 | 15.51 | 13.17 | -2.35 | — | -0.98 | -0.05 | 0.93 | ||
| 2045 | 15.56 | 13.17 | -2.39 | — | -1.01 | -0.05 | 0.96 | ||
| 2046 | 15.60 | 13.17 | -2.42 | — | -1.04 | -0.05 | 0.99 | ||
| 2047 | 15.64 | 13.18 | -2.46 | — | -1.07 | -0.06 | 1.01 | ||
| 2048 | 15.68 | 13.18 | -2.50 | — | -1.09 | -0.06 | 1.03 | ||
| 2049 | 15.73 | 13.18 | -2.55 | — | -1.11 | -0.06 | 1.05 | ||
| 2050 | 15.80 | 13.19 | -2.61 | — | -1.13 | -0.06 | 1.07 | ||
| 2051 | 15.87 | 13.19 | -2.68 | — | -1.15 | -0.06 | 1.09 | ||
| 2052 | 15.96 | 13.20 | -2.76 | — | -1.17 | -0.06 | 1.11 | ||
| 2053 | 16.05 | 13.20 | -2.85 | — | -1.19 | -0.06 | 1.12 | ||
| 2054 | 16.15 | 13.21 | -2.94 | — | -1.20 | -0.06 | 1.14 | ||
| 2055 | 16.26 | 13.22 | -3.04 | — | -1.22 | -0.06 | 1.15 | ||
| 2056 | 16.38 | 13.22 | -3.15 | — | -1.23 | -0.07 | 1.17 | ||
| 2057 | 16.50 | 13.23 | -3.27 | — | -1.24 | -0.07 | 1.18 | ||
| 2058 | 16.62 | 13.24 | -3.38 | — | -1.26 | -0.07 | 1.19 | ||
| 2059 | 16.74 | 13.25 | -3.49 | — | -1.27 | -0.07 | 1.20 | ||
| 2060 | 16.86 | 13.26 | -3.61 | — | -1.29 | -0.07 | 1.22 | ||
| 2061 | 16.97 | 13.26 | -3.71 | — | -1.30 | -0.07 | 1.23 | ||
| 2062 | 17.08 | 13.27 | -3.81 | — | -1.31 | -0.07 | 1.24 | ||
| 2063 | 17.19 | 13.28 | -3.91 | — | -1.33 | -0.07 | 1.26 | ||
| 2064 | 17.29 | 13.28 | -4.01 | — | -1.34 | -0.07 | 1.27 | ||
| 2065 | 17.39 | 13.29 | -4.10 | — | -1.35 | -0.07 | 1.28 | ||
| 2066 | 17.49 | 13.30 | -4.19 | — | -1.37 | -0.07 | 1.29 | ||
| 2067 | 17.59 | 13.30 | -4.29 | — | -1.38 | -0.07 | 1.31 | ||
| 2068 | 17.69 | 13.31 | -4.38 | — | -1.39 | -0.08 | 1.32 | ||
| 2069 | 17.80 | 13.32 | -4.48 | — | -1.41 | -0.08 | 1.33 | ||
| 2070 | 17.90 | 13.32 | -4.58 | — | -1.42 | -0.08 | 1.34 | ||
| 2071 | 18.01 | 13.33 | -4.68 | — | -1.43 | -0.08 | 1.36 | ||
| 2072 | 18.11 | 13.34 | -4.78 | — | -1.45 | -0.08 | 1.37 | ||
| 2073 | 18.22 | 13.34 | -4.88 | — | -1.46 | -0.08 | 1.38 | ||
| 2074 | 18.32 | 13.35 | -4.97 | — | -1.47 | -0.08 | 1.39 | ||
| 2075 | 18.41 | 13.35 | -5.06 | — | -1.49 | -0.08 | 1.41 | ||
| 2076 | 18.50 | 13.36 | -5.14 | — | -1.50 | -0.08 | 1.42 | ||
| 2077 | 18.57 | 13.37 | -5.21 | — | -1.51 | -0.08 | 1.43 | ||
| 2078 | 18.64 | 13.37 | -5.27 | — | -1.52 | -0.08 | 1.44 | ||
| 2079 | 18.70 | 13.37 | -5.33 | — | -1.53 | -0.08 | 1.45 | ||
| 2080 | 18.75 | 13.38 | -5.37 | — | -1.54 | -0.08 | 1.46 | ||
| 2081 | 18.79 | 13.38 | -5.41 | — | -1.55 | -0.08 | 1.46 | ||
| 2082 | 18.83 | 13.38 | -5.44 | — | -1.56 | -0.09 | 1.47 | ||
| 2083 | 18.85 | 13.39 | -5.47 | — | -1.56 | -0.09 | 1.48 | ||
| 2084 | 18.87 | 13.39 | -5.48 | — | -1.57 | -0.09 | 1.49 | ||
| 2085 | 18.87 | 13.39 | -5.49 | — | -1.58 | -0.09 | 1.49 | ||
| 2086 | 18.87 | 13.39 | -5.48 | — | -1.58 | -0.09 | 1.50 | ||
| 2087 | 18.85 | 13.39 | -5.46 | — | -1.59 | -0.09 | 1.50 | ||
| 2088 | 18.82 | 13.39 | -5.44 | — | -1.59 | -0.09 | 1.50 | ||
| 2089 | 18.79 | 13.38 | -5.41 | — | -1.59 | -0.09 | 1.50 | ||
| 2090 | 18.75 | 13.38 | -5.37 | — | -1.59 | -0.09 | 1.51 | ||
| 2091 | 18.71 | 13.38 | -5.33 | — | -1.59 | -0.09 | 1.51 | ||
| 2092 | 18.67 | 13.38 | -5.30 | — | -1.60 | -0.09 | 1.51 | ||
| 2093 | 18.63 | 13.38 | -5.26 | — | -1.60 | -0.09 | 1.51 | ||
| 2094 | 18.59 | 13.37 | -5.22 | — | -1.60 | -0.09 | 1.51 | ||
| 2095 | 18.55 | 13.37 | -5.18 | — | -1.60 | -0.09 | 1.51 | ||
| 2096 | 18.52 | 13.37 | -5.15 | — | -1.59 | -0.09 | 1.51 | ||
| 2097 | 18.49 | 13.37 | -5.12 | — | -1.59 | -0.09 | 1.51 | ||
| 2098 | 18.46 | 13.37 | -5.10 | — | -1.59 | -0.09 | 1.51 | ||
| 2099 | 18.44 | 13.37 | -5.08 | — | -1.59 | -0.09 | 1.50 | ||
| 2100 | 18.43 | 13.36 | -5.07 | — | -1.59 | -0.09 | 1.50 | ||
| 2101 | 18.43 | 13.36 | -5.06 | — | -1.59 | -0.09 | 1.50 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2026-2100 | 16.98% | 13.62% | -3.37% | 2035 | -1.12% | -0.06% | 1.06% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2026 Trustees Report.