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Detailed Single Year Tables

Description of Proposed Provision:
Increase the threshold for taxation of OASDI benefits to $50,000 for single filers and $100,000 for joint filers starting in 2018. 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 Present Law
  Expressed as a percentage of
present-law taxable payroll

Trust fund
ratio as of
January 1
Expressed as a percentage of
present-law taxable payroll
Calendar
year
Cost
rate
Income
rate
Annual
balance

Cost
rate
Income
rate
Annual
balance
201614.0512.94-1.10
303
0.000.000.00
201713.7212.92-0.80
293
0.000.000.00
201813.8612.70-1.16
277
0.00-0.26-0.26
201913.9912.71-1.28
260
0.00-0.26-0.26
202014.1312.72-1.41
243
0.00-0.26-0.26
202114.2712.75-1.53
226
0.00-0.26-0.26
202214.4912.78-1.71
209
0.00-0.26-0.26
202314.7612.80-1.96
191
0.00-0.25-0.26
202415.0212.84-2.19
173
0.00-0.25-0.26
202515.2912.86-2.43
154
0.00-0.25-0.25
202615.4712.88-2.59
136
0.00-0.25-0.25
202715.6512.90-2.75
118
0.00-0.24-0.24
202815.8112.92-2.90
100
0.00-0.24-0.24
202915.9712.94-3.03
81
0.00-0.23-0.23
203016.1012.95-3.15
63
0.00-0.23-0.23
203116.2212.97-3.25
44
0.00-0.22-0.22
203216.3312.99-3.34
25
0.00-0.21-0.21
203316.4113.00-3.41
5
0.00-0.21-0.21
203416.4613.01-3.45
----
0.00-0.20-0.20
203516.5013.02-3.47
----
0.00-0.19-0.19
203616.5613.04-3.52
----
0.00-0.18-0.18
203716.6013.05-3.55
----
0.00-0.18-0.18
203816.6113.06-3.55
----
0.00-0.17-0.17
203916.6113.07-3.54
----
0.00-0.16-0.16
204016.5913.08-3.51
----
0.00-0.15-0.15
204116.5613.09-3.48
----
0.00-0.15-0.15
204216.5313.09-3.44
----
0.00-0.14-0.14
204316.5013.10-3.40
----
0.00-0.13-0.13
204416.4713.11-3.36
----
0.00-0.13-0.13
204516.4513.11-3.34
----
0.00-0.12-0.12
204616.4313.12-3.31
----
0.00-0.11-0.11
204716.4013.13-3.28
----
0.00-0.11-0.11
204816.3913.13-3.25
----
0.00-0.10-0.10
204916.3713.14-3.23
----
0.00-0.09-0.09
205016.3613.14-3.21
----
0.00-0.09-0.09
205116.3613.15-3.21
----
0.00-0.08-0.08
205216.3713.16-3.22
----
0.00-0.08-0.08
205316.3913.16-3.23
----
0.00-0.07-0.07
205416.4213.17-3.25
----
0.00-0.07-0.07
205516.4613.18-3.29
----
0.00-0.07-0.07
205616.5113.18-3.32
----
0.00-0.06-0.06
205716.5613.19-3.36
----
0.00-0.06-0.06
205816.6113.20-3.41
----
0.00-0.06-0.06
205916.6613.21-3.45
----
0.00-0.05-0.05
206016.7113.21-3.49
----
0.00-0.05-0.05
206116.7613.22-3.54
----
0.00-0.05-0.05
206216.8113.23-3.58
----
0.00-0.04-0.04
206316.8613.23-3.63
----
0.00-0.04-0.04
206416.9113.24-3.67
----
0.00-0.04-0.04
206516.9613.24-3.71
----
0.00-0.04-0.04
206617.0113.25-3.76
----
0.00-0.03-0.03
206717.0613.25-3.81
----
0.00-0.03-0.03
206817.1113.26-3.85
----
0.00-0.03-0.03
206917.1713.26-3.90
----
0.00-0.03-0.03
207017.2213.27-3.95
----
0.00-0.03-0.03
207117.2613.27-3.99
----
0.00-0.03-0.03
207217.3013.28-4.03
----
0.00-0.02-0.02
207317.3413.28-4.06
----
0.00-0.02-0.02
207417.3713.29-4.08
----
0.00-0.02-0.02
207517.3913.29-4.10
----
0.00-0.02-0.02
207617.4013.29-4.11
----
0.00-0.02-0.02
207717.4113.29-4.12
----
0.00-0.02-0.02
207817.4113.29-4.12
----
0.00-0.02-0.02
207917.4113.29-4.11
----
0.00-0.02-0.02
208017.4013.30-4.11
----
0.00-0.02-0.02
208117.4013.30-4.10
----
0.00-0.01-0.02
208217.4113.30-4.11
----
0.00-0.01-0.01
208317.4213.30-4.12
----
0.00-0.01-0.01
208417.4413.30-4.14
----
0.00-0.01-0.01
208517.4713.30-4.17
----
0.00-0.01-0.01
208617.5013.31-4.20
----
0.00-0.01-0.01
208717.5413.31-4.23
----
0.00-0.01-0.01
208817.5913.31-4.27
----
0.00-0.01-0.01
208917.6313.32-4.31
----
0.00-0.01-0.01
209017.6813.32-4.36
----
0.00-0.01-0.01
209117.7213.32-4.40
----
0.00-0.01-0.01



 

Summarized Estimates

 
  Proposal
  Change from Present Law
Years Cost
rate
Income
rate
Actuarial
balance

Year of reserve
depletion
1

Cost
rate
Income
rate
Actuarial
balance
 
Based on Intermediate Assumptions of the 2016 Trustees Report.
2016-2090 16.50% 13.73% -2.78%
2033
0.00% -0.12% -0.12%
 
1 Under present law, the year of Trust Fund reserve depletion is 2034.

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Last reviewed or modified June 16, 2016