Detailed Single Year Tables
Description of Proposed Provision:
D2: The current spouse benefit is based on 50 percent of the PIA of the other spouse. Reduce this percent each year by 1 percentage point beginning with newly eligible spouses in 2026, until the percent reaches 33 in 2042.
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 |
|||
2025 | 15.15 | 12.80 | -2.35 | 169 | 0.00 | 0.00 | 0.00 | ||
2026 | 15.29 | 13.03 | -2.25 | 149 | -0.00 | -0.00 | 0.00 | ||
2027 | 15.48 | 13.08 | -2.39 | 131 | -0.00 | -0.00 | 0.00 | ||
2028 | 15.59 | 13.11 | -2.48 | 113 | -0.00 | -0.00 | 0.00 | ||
2029 | 15.69 | 13.14 | -2.55 | 95 | -0.00 | -0.00 | 0.00 | ||
2030 | 15.80 | 13.16 | -2.64 | 78 | -0.00 | -0.00 | 0.00 | ||
2031 | 15.91 | 13.18 | -2.72 | 60 | -0.00 | -0.00 | 0.00 | ||
2032 | 16.00 | 13.20 | -2.80 | 43 | -0.00 | -0.00 | 0.00 | ||
2033 | 16.06 | 13.24 | -2.82 | 26 | -0.01 | -0.00 | 0.01 | ||
2034 | 16.14 | 13.26 | -2.87 | 9 | -0.01 | -0.00 | 0.01 | ||
2035 | 16.22 | 13.27 | -2.94 | — | -0.01 | -0.00 | 0.01 | ||
2036 | 16.31 | 13.28 | -3.02 | — | -0.02 | -0.00 | 0.02 | ||
2037 | 16.39 | 13.29 | -3.10 | — | -0.02 | -0.00 | 0.02 | ||
2038 | 16.46 | 13.30 | -3.16 | — | -0.03 | -0.00 | 0.03 | ||
2039 | 16.52 | 13.31 | -3.21 | — | -0.03 | -0.00 | 0.03 | ||
2040 | 16.56 | 13.31 | -3.25 | — | -0.04 | -0.00 | 0.04 | ||
2041 | 16.60 | 13.32 | -3.28 | — | -0.05 | -0.00 | 0.04 | ||
2042 | 16.62 | 13.32 | -3.30 | — | -0.05 | -0.00 | 0.05 | ||
2043 | 16.65 | 13.32 | -3.33 | — | -0.06 | -0.00 | 0.05 | ||
2044 | 16.68 | 13.33 | -3.35 | — | -0.06 | -0.00 | 0.06 | ||
2045 | 16.70 | 13.33 | -3.37 | — | -0.07 | -0.00 | 0.07 | ||
2046 | 16.73 | 13.33 | -3.39 | — | -0.08 | -0.00 | 0.07 | ||
2047 | 16.75 | 13.34 | -3.42 | — | -0.08 | -0.01 | 0.08 | ||
2048 | 16.79 | 13.34 | -3.45 | — | -0.09 | -0.01 | 0.08 | ||
2049 | 16.83 | 13.35 | -3.48 | — | -0.09 | -0.01 | 0.09 | ||
2050 | 16.87 | 13.35 | -3.52 | — | -0.10 | -0.01 | 0.09 | ||
2051 | 16.92 | 13.35 | -3.56 | — | -0.11 | -0.01 | 0.10 | ||
2052 | 16.97 | 13.36 | -3.61 | — | -0.11 | -0.01 | 0.10 | ||
2053 | 17.03 | 13.37 | -3.67 | — | -0.11 | -0.01 | 0.11 | ||
2054 | 17.10 | 13.37 | -3.73 | — | -0.12 | -0.01 | 0.11 | ||
2055 | 17.18 | 13.38 | -3.80 | — | -0.12 | -0.01 | 0.12 | ||
2056 | 17.26 | 13.38 | -3.87 | — | -0.13 | -0.01 | 0.12 | ||
2057 | 17.35 | 13.39 | -3.95 | — | -0.13 | -0.01 | 0.12 | ||
2058 | 17.44 | 13.40 | -4.04 | — | -0.13 | -0.01 | 0.12 | ||
2059 | 17.53 | 13.41 | -4.12 | — | -0.13 | -0.01 | 0.13 | ||
2060 | 17.60 | 13.41 | -4.19 | — | -0.14 | -0.01 | 0.13 | ||
2061 | 17.68 | 13.42 | -4.26 | — | -0.14 | -0.01 | 0.13 | ||
2062 | 17.75 | 13.43 | -4.33 | — | -0.14 | -0.01 | 0.13 | ||
2063 | 17.82 | 13.43 | -4.39 | — | -0.14 | -0.01 | 0.13 | ||
2064 | 17.89 | 13.44 | -4.45 | — | -0.14 | -0.01 | 0.13 | ||
2065 | 17.96 | 13.44 | -4.51 | — | -0.14 | -0.01 | 0.13 | ||
2066 | 18.03 | 13.45 | -4.58 | — | -0.14 | -0.01 | 0.13 | ||
2067 | 18.09 | 13.46 | -4.64 | — | -0.14 | -0.01 | 0.13 | ||
2068 | 18.16 | 13.46 | -4.70 | — | -0.14 | -0.01 | 0.13 | ||
2069 | 18.24 | 13.47 | -4.77 | — | -0.14 | -0.01 | 0.13 | ||
2070 | 18.31 | 13.47 | -4.84 | — | -0.14 | -0.01 | 0.13 | ||
2071 | 18.39 | 13.48 | -4.90 | — | -0.14 | -0.01 | 0.13 | ||
2072 | 18.46 | 13.49 | -4.97 | — | -0.14 | -0.01 | 0.13 | ||
2073 | 18.53 | 13.49 | -5.04 | — | -0.14 | -0.01 | 0.13 | ||
2074 | 18.60 | 13.50 | -5.10 | — | -0.14 | -0.01 | 0.13 | ||
2075 | 18.66 | 13.50 | -5.15 | — | -0.14 | -0.01 | 0.13 | ||
2076 | 18.71 | 13.51 | -5.20 | — | -0.14 | -0.01 | 0.14 | ||
2077 | 18.75 | 13.51 | -5.24 | — | -0.14 | -0.01 | 0.14 | ||
2078 | 18.78 | 13.51 | -5.27 | — | -0.14 | -0.01 | 0.13 | ||
2079 | 18.80 | 13.52 | -5.28 | — | -0.14 | -0.01 | 0.13 | ||
2080 | 18.81 | 13.52 | -5.29 | — | -0.14 | -0.01 | 0.13 | ||
2081 | 18.81 | 13.52 | -5.29 | — | -0.14 | -0.01 | 0.13 | ||
2082 | 18.81 | 13.52 | -5.29 | — | -0.14 | -0.01 | 0.13 | ||
2083 | 18.79 | 13.52 | -5.27 | — | -0.14 | -0.01 | 0.13 | ||
2084 | 18.76 | 13.52 | -5.25 | — | -0.14 | -0.01 | 0.13 | ||
2085 | 18.73 | 13.52 | -5.21 | — | -0.14 | -0.01 | 0.13 | ||
2086 | 18.68 | 13.51 | -5.16 | — | -0.14 | -0.01 | 0.13 | ||
2087 | 18.62 | 13.51 | -5.11 | — | -0.14 | -0.01 | 0.13 | ||
2088 | 18.56 | 13.51 | -5.05 | — | -0.14 | -0.01 | 0.13 | ||
2089 | 18.50 | 13.50 | -5.00 | — | -0.14 | -0.01 | 0.13 | ||
2090 | 18.44 | 13.50 | -4.94 | — | -0.14 | -0.01 | 0.13 | ||
2091 | 18.38 | 13.50 | -4.88 | — | -0.14 | -0.01 | 0.13 | ||
2092 | 18.32 | 13.49 | -4.83 | — | -0.14 | -0.01 | 0.13 | ||
2093 | 18.28 | 13.49 | -4.79 | — | -0.14 | -0.01 | 0.13 | ||
2094 | 18.24 | 13.49 | -4.76 | — | -0.14 | -0.01 | 0.13 | ||
2095 | 18.22 | 13.49 | -4.73 | — | -0.14 | -0.01 | 0.13 | ||
2096 | 18.20 | 13.49 | -4.72 | — | -0.14 | -0.01 | 0.13 | ||
2097 | 18.19 | 13.48 | -4.71 | — | -0.14 | -0.01 | 0.13 | ||
2098 | 18.19 | 13.48 | -4.70 | — | -0.14 | -0.01 | 0.13 | ||
2099 | 18.20 | 13.49 | -4.71 | — | -0.14 | -0.01 | 0.13 | ||
2100 | 18.21 | 13.49 | -4.73 | — | -0.14 | -0.01 | 0.13 |
Summarized Estimates
Proposal | Change from Current Law | ||||||||
---|---|---|---|---|---|---|---|---|---|
Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
2025-2099 | 17.51% | 13.78% | -3.73% | 2034 | -0.10% | -0.01% | 0.09% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
Based on Intermediate Assumptions of the 2025 Trustees Report.