Detailed Single Year Tables
Description of Proposed Provision:
A5: Starting December 2027, add 1 percentage point to the annual COLA for beneficiaries who have lived past a "specified age". The "specified age" is the sum of: (1) 65 and (2) the unisex cohort life expectancy at age 65.
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 | 15.72 | 13.01 | -2.71 | 111 | 0.02 | 0.00 | -0.02 | ||
| 2029 | 15.77 | 13.06 | -2.71 | 92 | 0.03 | 0.00 | -0.03 | ||
| 2030 | 15.78 | 13.08 | -2.71 | 74 | 0.04 | 0.00 | -0.04 | ||
| 2031 | 15.77 | 13.09 | -2.69 | 56 | 0.05 | 0.00 | -0.05 | ||
| 2032 | 15.78 | 13.10 | -2.69 | 39 | 0.06 | 0.00 | -0.06 | ||
| 2033 | 15.79 | 13.13 | -2.66 | 22 | 0.07 | 0.00 | -0.07 | ||
| 2034 | 15.82 | 13.14 | -2.68 | 6 | 0.08 | 0.00 | -0.08 | ||
| 2035 | 15.86 | 13.17 | -2.69 | — | 0.09 | 0.00 | -0.08 | ||
| 2036 | 15.95 | 13.18 | -2.77 | — | 0.10 | 0.01 | -0.09 | ||
| 2037 | 16.06 | 13.19 | -2.87 | — | 0.10 | 0.01 | -0.10 | ||
| 2038 | 16.15 | 13.19 | -2.96 | — | 0.11 | 0.01 | -0.10 | ||
| 2039 | 16.24 | 13.20 | -3.04 | — | 0.11 | 0.01 | -0.11 | ||
| 2040 | 16.32 | 13.20 | -3.12 | — | 0.12 | 0.01 | -0.11 | ||
| 2041 | 16.40 | 13.21 | -3.19 | — | 0.12 | 0.01 | -0.12 | ||
| 2042 | 16.47 | 13.22 | -3.26 | — | 0.13 | 0.01 | -0.12 | ||
| 2043 | 16.55 | 13.22 | -3.33 | — | 0.13 | 0.01 | -0.13 | ||
| 2044 | 16.63 | 13.23 | -3.40 | — | 0.14 | 0.01 | -0.13 | ||
| 2045 | 16.72 | 13.23 | -3.49 | — | 0.14 | 0.01 | -0.13 | ||
| 2046 | 16.78 | 13.24 | -3.54 | — | 0.14 | 0.01 | -0.14 | ||
| 2047 | 16.84 | 13.24 | -3.61 | — | 0.14 | 0.01 | -0.13 | ||
| 2048 | 16.91 | 13.24 | -3.67 | — | 0.14 | 0.01 | -0.13 | ||
| 2049 | 16.99 | 13.25 | -3.74 | — | 0.14 | 0.01 | -0.13 | ||
| 2050 | 17.07 | 13.25 | -3.82 | — | 0.14 | 0.01 | -0.13 | ||
| 2051 | 17.16 | 13.26 | -3.90 | — | 0.14 | 0.01 | -0.13 | ||
| 2052 | 17.27 | 13.27 | -4.00 | — | 0.14 | 0.01 | -0.13 | ||
| 2053 | 17.38 | 13.27 | -4.10 | — | 0.14 | 0.01 | -0.13 | ||
| 2054 | 17.49 | 13.28 | -4.21 | — | 0.14 | 0.01 | -0.13 | ||
| 2055 | 17.62 | 13.29 | -4.33 | — | 0.14 | 0.01 | -0.13 | ||
| 2056 | 17.75 | 13.30 | -4.45 | — | 0.14 | 0.01 | -0.13 | ||
| 2057 | 17.88 | 13.31 | -4.58 | — | 0.14 | 0.01 | -0.13 | ||
| 2058 | 18.02 | 13.31 | -4.70 | — | 0.14 | 0.01 | -0.13 | ||
| 2059 | 18.15 | 13.32 | -4.83 | — | 0.14 | 0.01 | -0.13 | ||
| 2060 | 18.29 | 13.33 | -4.95 | — | 0.14 | 0.01 | -0.13 | ||
| 2061 | 18.41 | 13.34 | -5.07 | — | 0.14 | 0.01 | -0.13 | ||
| 2062 | 18.54 | 13.35 | -5.19 | — | 0.14 | 0.01 | -0.13 | ||
| 2063 | 18.66 | 13.36 | -5.30 | — | 0.14 | 0.01 | -0.13 | ||
| 2064 | 18.77 | 13.36 | -5.40 | — | 0.14 | 0.01 | -0.13 | ||
| 2065 | 18.88 | 13.37 | -5.51 | — | 0.14 | 0.01 | -0.13 | ||
| 2066 | 18.99 | 13.38 | -5.61 | — | 0.13 | 0.01 | -0.13 | ||
| 2067 | 19.10 | 13.38 | -5.72 | — | 0.13 | 0.01 | -0.13 | ||
| 2068 | 19.22 | 13.39 | -5.83 | — | 0.13 | 0.01 | -0.12 | ||
| 2069 | 19.34 | 13.40 | -5.94 | — | 0.13 | 0.01 | -0.12 | ||
| 2070 | 19.46 | 13.41 | -6.05 | — | 0.13 | 0.01 | -0.13 | ||
| 2071 | 19.58 | 13.41 | -6.16 | — | 0.13 | 0.01 | -0.13 | ||
| 2072 | 19.70 | 13.42 | -6.27 | — | 0.13 | 0.01 | -0.13 | ||
| 2073 | 19.82 | 13.43 | -6.39 | — | 0.14 | 0.01 | -0.13 | ||
| 2074 | 19.93 | 13.44 | -6.50 | — | 0.14 | 0.01 | -0.13 | ||
| 2075 | 20.04 | 13.44 | -6.60 | — | 0.14 | 0.01 | -0.13 | ||
| 2076 | 20.14 | 13.45 | -6.69 | — | 0.14 | 0.01 | -0.14 | ||
| 2077 | 20.23 | 13.46 | -6.78 | — | 0.15 | 0.01 | -0.14 | ||
| 2078 | 20.31 | 13.46 | -6.85 | — | 0.15 | 0.01 | -0.14 | ||
| 2079 | 20.38 | 13.47 | -6.92 | — | 0.15 | 0.01 | -0.14 | ||
| 2080 | 20.44 | 13.47 | -6.97 | — | 0.16 | 0.01 | -0.15 | ||
| 2081 | 20.50 | 13.47 | -7.03 | — | 0.16 | 0.01 | -0.15 | ||
| 2082 | 20.54 | 13.48 | -7.07 | — | 0.16 | 0.01 | -0.15 | ||
| 2083 | 20.58 | 13.48 | -7.10 | — | 0.16 | 0.01 | -0.15 | ||
| 2084 | 20.60 | 13.48 | -7.12 | — | 0.16 | 0.01 | -0.15 | ||
| 2085 | 20.61 | 13.48 | -7.12 | — | 0.16 | 0.01 | -0.15 | ||
| 2086 | 20.60 | 13.48 | -7.12 | — | 0.15 | 0.01 | -0.15 | ||
| 2087 | 20.59 | 13.48 | -7.11 | — | 0.15 | 0.01 | -0.14 | ||
| 2088 | 20.57 | 13.48 | -7.09 | — | 0.15 | 0.01 | -0.14 | ||
| 2089 | 20.54 | 13.48 | -7.06 | — | 0.15 | 0.01 | -0.14 | ||
| 2090 | 20.50 | 13.48 | -7.02 | — | 0.15 | 0.01 | -0.14 | ||
| 2091 | 20.46 | 13.48 | -6.98 | — | 0.15 | 0.01 | -0.14 | ||
| 2092 | 20.42 | 13.47 | -6.95 | — | 0.15 | 0.01 | -0.14 | ||
| 2093 | 20.38 | 13.47 | -6.91 | — | 0.15 | 0.01 | -0.14 | ||
| 2094 | 20.34 | 13.47 | -6.87 | — | 0.15 | 0.01 | -0.14 | ||
| 2095 | 20.30 | 13.47 | -6.84 | — | 0.15 | 0.01 | -0.15 | ||
| 2096 | 20.27 | 13.47 | -6.80 | — | 0.16 | 0.01 | -0.15 | ||
| 2097 | 20.24 | 13.46 | -6.78 | — | 0.16 | 0.01 | -0.15 | ||
| 2098 | 20.21 | 13.46 | -6.75 | — | 0.16 | 0.01 | -0.15 | ||
| 2099 | 20.20 | 13.46 | -6.73 | — | 0.16 | 0.01 | -0.15 | ||
| 2100 | 20.18 | 13.46 | -6.72 | — | 0.16 | 0.01 | -0.15 | ||
| 2101 | 20.18 | 13.46 | -6.72 | — | 0.16 | 0.01 | -0.15 | ||
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 | 18.23% | 13.68% | -4.54% | 2034 | 0.13% | 0.01% | -0.12% | ||
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.