Detailed Single Year Tables
Description of Proposed Provision:
H4: Increase the threshold for taxation of OASDI benefits to $50,000 for single filers and $100,000 for joint filers starting in 2027. Taxation of benefits revenues transferred to the Hospital Insurance (HI) Trust Fund would be the same as if the current-law computation applied.
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 | 12.83 | -2.65 | 131 | 0.00 | -0.25 | -0.25 | ||
| 2028 | 15.59 | 12.86 | -2.73 | 111 | 0.00 | -0.25 | -0.25 | ||
| 2029 | 15.69 | 12.89 | -2.80 | 92 | 0.00 | -0.24 | -0.24 | ||
| 2030 | 15.80 | 12.92 | -2.88 | 73 | 0.00 | -0.24 | -0.24 | ||
| 2031 | 15.91 | 12.95 | -2.96 | 55 | 0.00 | -0.23 | -0.23 | ||
| 2032 | 16.00 | 12.98 | -3.03 | 36 | 0.00 | -0.23 | -0.23 | ||
| 2033 | 16.08 | 13.02 | -3.05 | 17 | 0.00 | -0.22 | -0.23 | ||
| 2034 | 16.15 | 13.05 | -3.10 | — | 0.00 | -0.22 | -0.22 | ||
| 2035 | 16.23 | 13.07 | -3.16 | — | 0.00 | -0.21 | -0.21 | ||
| 2036 | 16.32 | 13.08 | -3.24 | — | 0.00 | -0.20 | -0.20 | ||
| 2037 | 16.41 | 13.10 | -3.31 | — | 0.00 | -0.19 | -0.20 | ||
| 2038 | 16.49 | 13.12 | -3.37 | — | 0.00 | -0.19 | -0.19 | ||
| 2039 | 16.55 | 13.13 | -3.42 | — | 0.00 | -0.18 | -0.18 | ||
| 2040 | 16.60 | 13.14 | -3.46 | — | 0.00 | -0.17 | -0.17 | ||
| 2041 | 16.65 | 13.16 | -3.49 | — | 0.00 | -0.16 | -0.17 | ||
| 2042 | 16.68 | 13.17 | -3.51 | — | 0.00 | -0.16 | -0.16 | ||
| 2043 | 16.71 | 13.18 | -3.53 | — | 0.00 | -0.15 | -0.15 | ||
| 2044 | 16.74 | 13.19 | -3.56 | — | 0.00 | -0.14 | -0.15 | ||
| 2045 | 16.77 | 13.20 | -3.58 | — | 0.00 | -0.14 | -0.14 | ||
| 2046 | 16.80 | 13.21 | -3.60 | — | 0.00 | -0.13 | -0.13 | ||
| 2047 | 16.84 | 13.22 | -3.62 | — | 0.00 | -0.13 | -0.13 | ||
| 2048 | 16.88 | 13.23 | -3.65 | — | 0.00 | -0.12 | -0.12 | ||
| 2049 | 16.92 | 13.24 | -3.69 | — | 0.00 | -0.11 | -0.11 | ||
| 2050 | 16.97 | 13.25 | -3.72 | — | 0.00 | -0.11 | -0.11 | ||
| 2051 | 17.02 | 13.26 | -3.76 | — | 0.00 | -0.10 | -0.10 | ||
| 2052 | 17.08 | 13.27 | -3.81 | — | 0.00 | -0.10 | -0.10 | ||
| 2053 | 17.15 | 13.28 | -3.87 | — | 0.00 | -0.09 | -0.09 | ||
| 2054 | 17.22 | 13.29 | -3.93 | — | 0.00 | -0.09 | -0.09 | ||
| 2055 | 17.30 | 13.30 | -4.00 | — | 0.00 | -0.08 | -0.08 | ||
| 2056 | 17.39 | 13.31 | -4.07 | — | 0.00 | -0.08 | -0.08 | ||
| 2057 | 17.48 | 13.32 | -4.15 | — | 0.00 | -0.08 | -0.08 | ||
| 2058 | 17.57 | 13.34 | -4.24 | — | 0.00 | -0.07 | -0.07 | ||
| 2059 | 17.66 | 13.35 | -4.31 | — | 0.00 | -0.07 | -0.07 | ||
| 2060 | 17.74 | 13.36 | -4.38 | — | 0.00 | -0.06 | -0.07 | ||
| 2061 | 17.82 | 13.37 | -4.45 | — | 0.00 | -0.06 | -0.06 | ||
| 2062 | 17.89 | 13.38 | -4.52 | — | 0.00 | -0.06 | -0.06 | ||
| 2063 | 17.96 | 13.39 | -4.58 | — | 0.00 | -0.06 | -0.06 | ||
| 2064 | 18.03 | 13.40 | -4.63 | — | 0.00 | -0.05 | -0.05 | ||
| 2065 | 18.10 | 13.40 | -4.69 | — | 0.00 | -0.05 | -0.05 | ||
| 2066 | 18.17 | 13.41 | -4.76 | — | 0.00 | -0.05 | -0.05 | ||
| 2067 | 18.24 | 13.42 | -4.82 | — | 0.00 | -0.04 | -0.04 | ||
| 2068 | 18.31 | 13.43 | -4.88 | — | 0.00 | -0.04 | -0.04 | ||
| 2069 | 18.38 | 13.44 | -4.94 | — | 0.00 | -0.04 | -0.04 | ||
| 2070 | 18.46 | 13.45 | -5.01 | — | 0.00 | -0.04 | -0.04 | ||
| 2071 | 18.53 | 13.45 | -5.07 | — | 0.00 | -0.04 | -0.04 | ||
| 2072 | 18.60 | 13.46 | -5.14 | — | 0.00 | -0.03 | -0.03 | ||
| 2073 | 18.67 | 13.47 | -5.20 | — | 0.00 | -0.03 | -0.03 | ||
| 2074 | 18.74 | 13.48 | -5.26 | — | 0.00 | -0.03 | -0.03 | ||
| 2075 | 18.80 | 13.48 | -5.32 | — | 0.00 | -0.03 | -0.03 | ||
| 2076 | 18.85 | 13.49 | -5.36 | — | 0.00 | -0.03 | -0.03 | ||
| 2077 | 18.89 | 13.50 | -5.40 | — | 0.00 | -0.02 | -0.03 | ||
| 2078 | 18.93 | 13.50 | -5.43 | — | 0.00 | -0.02 | -0.02 | ||
| 2079 | 18.95 | 13.50 | -5.44 | — | 0.00 | -0.02 | -0.02 | ||
| 2080 | 18.96 | 13.51 | -5.45 | — | 0.00 | -0.02 | -0.02 | ||
| 2081 | 18.96 | 13.51 | -5.45 | — | 0.00 | -0.02 | -0.02 | ||
| 2082 | 18.95 | 13.51 | -5.44 | — | 0.00 | -0.02 | -0.02 | ||
| 2083 | 18.93 | 13.51 | -5.42 | — | 0.00 | -0.02 | -0.02 | ||
| 2084 | 18.91 | 13.51 | -5.40 | — | 0.00 | -0.02 | -0.02 | ||
| 2085 | 18.87 | 13.51 | -5.36 | — | 0.00 | -0.02 | -0.02 | ||
| 2086 | 18.82 | 13.51 | -5.31 | — | 0.00 | -0.01 | -0.01 | ||
| 2087 | 18.77 | 13.51 | -5.26 | — | 0.00 | -0.01 | -0.01 | ||
| 2088 | 18.70 | 13.50 | -5.20 | — | 0.00 | -0.01 | -0.01 | ||
| 2089 | 18.64 | 13.50 | -5.14 | — | 0.00 | -0.01 | -0.01 | ||
| 2090 | 18.58 | 13.50 | -5.08 | — | 0.00 | -0.01 | -0.01 | ||
| 2091 | 18.52 | 13.49 | -5.02 | — | 0.00 | -0.01 | -0.01 | ||
| 2092 | 18.47 | 13.49 | -4.97 | — | 0.00 | -0.01 | -0.01 | ||
| 2093 | 18.42 | 13.49 | -4.93 | — | 0.00 | -0.01 | -0.01 | ||
| 2094 | 18.38 | 13.49 | -4.90 | — | 0.00 | -0.01 | -0.01 | ||
| 2095 | 18.36 | 13.49 | -4.87 | — | 0.00 | -0.01 | -0.01 | ||
| 2096 | 18.34 | 13.49 | -4.86 | — | 0.00 | -0.01 | -0.01 | ||
| 2097 | 18.33 | 13.49 | -4.84 | — | 0.00 | -0.01 | -0.01 | ||
| 2098 | 18.33 | 13.49 | -4.84 | — | 0.00 | -0.01 | -0.01 | ||
| 2099 | 18.34 | 13.49 | -4.85 | — | 0.00 | -0.01 | -0.01 | ||
| 2100 | 18.35 | 13.49 | -4.86 | — | 0.00 | -0.01 | -0.01 | ||
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 | 17.61% | 13.69% | -3.92% | 2033 | 0.00% | -0.09% | -0.10% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2025 Trustees Report.