Detailed Single Year Tables
Description of Proposed Provision:
A8: Starting December 2027, for OASI beneficiaries only (DI beneficiaries would only be affected when their benefit converts to OASI at NRA), the annual COLA would be based on the chain-weighted version of the CPI-U.
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 | 15.66 | 13.01 | -2.65 | 111 | -0.04 | -0.00 | 0.04 | ||
| 2029 | 15.66 | 13.06 | -2.60 | 93 | -0.08 | -0.00 | 0.08 | ||
| 2030 | 15.62 | 13.07 | -2.55 | 76 | -0.12 | -0.01 | 0.12 | ||
| 2031 | 15.56 | 13.08 | -2.48 | 59 | -0.16 | -0.01 | 0.15 | ||
| 2032 | 15.52 | 13.08 | -2.44 | 43 | -0.20 | -0.01 | 0.19 | ||
| 2033 | 15.48 | 13.12 | -2.37 | 27 | -0.24 | -0.01 | 0.22 | ||
| 2034 | 15.47 | 13.12 | -2.34 | 12 | -0.27 | -0.01 | 0.26 | ||
| 2035 | 15.47 | 13.15 | -2.32 | — | -0.30 | -0.02 | 0.29 | ||
| 2036 | 15.52 | 13.15 | -2.36 | — | -0.34 | -0.02 | 0.32 | ||
| 2037 | 15.58 | 13.16 | -2.42 | — | -0.37 | -0.02 | 0.35 | ||
| 2038 | 15.65 | 13.17 | -2.48 | — | -0.40 | -0.02 | 0.38 | ||
| 2039 | 15.70 | 13.17 | -2.53 | — | -0.43 | -0.02 | 0.40 | ||
| 2040 | 15.75 | 13.17 | -2.58 | — | -0.45 | -0.02 | 0.43 | ||
| 2041 | 15.80 | 13.18 | -2.62 | — | -0.48 | -0.03 | 0.45 | ||
| 2042 | 15.84 | 13.18 | -2.66 | — | -0.50 | -0.03 | 0.47 | ||
| 2043 | 15.89 | 13.18 | -2.71 | — | -0.52 | -0.03 | 0.49 | ||
| 2044 | 15.95 | 13.19 | -2.77 | — | -0.54 | -0.03 | 0.51 | ||
| 2045 | 16.02 | 13.19 | -2.83 | — | -0.56 | -0.03 | 0.53 | ||
| 2046 | 16.07 | 13.20 | -2.87 | — | -0.57 | -0.03 | 0.54 | ||
| 2047 | 16.12 | 13.20 | -2.92 | — | -0.58 | -0.03 | 0.55 | ||
| 2048 | 16.18 | 13.20 | -2.97 | — | -0.60 | -0.03 | 0.56 | ||
| 2049 | 16.24 | 13.21 | -3.03 | — | -0.61 | -0.03 | 0.57 | ||
| 2050 | 16.31 | 13.21 | -3.10 | — | -0.62 | -0.03 | 0.58 | ||
| 2051 | 16.39 | 13.22 | -3.17 | — | -0.63 | -0.03 | 0.59 | ||
| 2052 | 16.49 | 13.22 | -3.27 | — | -0.64 | -0.04 | 0.60 | ||
| 2053 | 16.59 | 13.23 | -3.36 | — | -0.64 | -0.04 | 0.61 | ||
| 2054 | 16.70 | 13.24 | -3.46 | — | -0.65 | -0.04 | 0.61 | ||
| 2055 | 16.82 | 13.24 | -3.58 | — | -0.66 | -0.04 | 0.62 | ||
| 2056 | 16.94 | 13.25 | -3.69 | — | -0.66 | -0.04 | 0.63 | ||
| 2057 | 17.07 | 13.26 | -3.81 | — | -0.67 | -0.04 | 0.63 | ||
| 2058 | 17.20 | 13.27 | -3.93 | — | -0.68 | -0.04 | 0.64 | ||
| 2059 | 17.33 | 13.28 | -4.05 | — | -0.68 | -0.04 | 0.65 | ||
| 2060 | 17.46 | 13.29 | -4.17 | — | -0.69 | -0.04 | 0.65 | ||
| 2061 | 17.58 | 13.29 | -4.28 | — | -0.70 | -0.04 | 0.66 | ||
| 2062 | 17.69 | 13.30 | -4.39 | — | -0.70 | -0.04 | 0.67 | ||
| 2063 | 17.80 | 13.31 | -4.50 | — | -0.71 | -0.04 | 0.67 | ||
| 2064 | 17.91 | 13.31 | -4.60 | — | -0.72 | -0.04 | 0.68 | ||
| 2065 | 18.02 | 13.32 | -4.70 | — | -0.73 | -0.04 | 0.69 | ||
| 2066 | 18.12 | 13.33 | -4.80 | — | -0.73 | -0.04 | 0.69 | ||
| 2067 | 18.23 | 13.33 | -4.90 | — | -0.74 | -0.04 | 0.70 | ||
| 2068 | 18.34 | 13.34 | -5.00 | — | -0.75 | -0.04 | 0.71 | ||
| 2069 | 18.45 | 13.35 | -5.10 | — | -0.75 | -0.04 | 0.71 | ||
| 2070 | 18.56 | 13.36 | -5.21 | — | -0.76 | -0.04 | 0.72 | ||
| 2071 | 18.67 | 13.36 | -5.31 | — | -0.77 | -0.04 | 0.73 | ||
| 2072 | 18.78 | 13.37 | -5.41 | — | -0.78 | -0.04 | 0.73 | ||
| 2073 | 18.90 | 13.38 | -5.52 | — | -0.78 | -0.04 | 0.74 | ||
| 2074 | 19.00 | 13.38 | -5.62 | — | -0.79 | -0.04 | 0.75 | ||
| 2075 | 19.10 | 13.39 | -5.71 | — | -0.80 | -0.04 | 0.75 | ||
| 2076 | 19.19 | 13.40 | -5.80 | — | -0.80 | -0.05 | 0.76 | ||
| 2077 | 19.27 | 13.40 | -5.87 | — | -0.81 | -0.05 | 0.77 | ||
| 2078 | 19.35 | 13.41 | -5.94 | — | -0.82 | -0.05 | 0.77 | ||
| 2079 | 19.41 | 13.41 | -6.00 | — | -0.82 | -0.05 | 0.78 | ||
| 2080 | 19.46 | 13.41 | -6.05 | — | -0.83 | -0.05 | 0.78 | ||
| 2081 | 19.51 | 13.42 | -6.09 | — | -0.83 | -0.05 | 0.79 | ||
| 2082 | 19.55 | 13.42 | -6.13 | — | -0.84 | -0.05 | 0.79 | ||
| 2083 | 19.58 | 13.42 | -6.15 | — | -0.84 | -0.05 | 0.79 | ||
| 2084 | 19.59 | 13.43 | -6.17 | — | -0.85 | -0.05 | 0.80 | ||
| 2085 | 19.60 | 13.43 | -6.18 | — | -0.85 | -0.05 | 0.80 | ||
| 2086 | 19.60 | 13.43 | -6.17 | — | -0.85 | -0.05 | 0.80 | ||
| 2087 | 19.58 | 13.43 | -6.16 | — | -0.85 | -0.05 | 0.81 | ||
| 2088 | 19.56 | 13.42 | -6.13 | — | -0.86 | -0.05 | 0.81 | ||
| 2089 | 19.53 | 13.42 | -6.10 | — | -0.86 | -0.05 | 0.81 | ||
| 2090 | 19.49 | 13.42 | -6.07 | — | -0.86 | -0.05 | 0.81 | ||
| 2091 | 19.45 | 13.42 | -6.03 | — | -0.86 | -0.05 | 0.81 | ||
| 2092 | 19.41 | 13.42 | -5.99 | — | -0.86 | -0.05 | 0.81 | ||
| 2093 | 19.37 | 13.41 | -5.95 | — | -0.86 | -0.05 | 0.81 | ||
| 2094 | 19.33 | 13.41 | -5.92 | — | -0.86 | -0.05 | 0.81 | ||
| 2095 | 19.29 | 13.41 | -5.88 | — | -0.86 | -0.05 | 0.81 | ||
| 2096 | 19.26 | 13.41 | -5.85 | — | -0.86 | -0.05 | 0.81 | ||
| 2097 | 19.22 | 13.41 | -5.82 | — | -0.86 | -0.05 | 0.81 | ||
| 2098 | 19.20 | 13.41 | -5.79 | — | -0.86 | -0.05 | 0.81 | ||
| 2099 | 19.18 | 13.40 | -5.78 | — | -0.86 | -0.05 | 0.81 | ||
| 2100 | 19.17 | 13.40 | -5.76 | — | -0.86 | -0.05 | 0.81 | ||
| 2101 | 19.16 | 13.40 | -5.76 | — | -0.85 | -0.05 | 0.81 | ||
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 | 17.50% | 13.64% | -3.85% | 2034 | -0.60% | -0.03% | 0.57% | ||
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.