Detailed Single Year Tables
Description of Proposed Provision:
A5: Starting December 2026, 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 |
|||
| 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 | 15.49 | 13.08 | -2.41 | 131 | 0.02 | 0.00 | -0.02 | ||
| 2028 | 15.62 | 13.11 | -2.51 | 113 | 0.03 | 0.00 | -0.03 | ||
| 2029 | 15.74 | 13.14 | -2.60 | 95 | 0.05 | 0.00 | -0.04 | ||
| 2030 | 15.86 | 13.16 | -2.70 | 77 | 0.06 | 0.00 | -0.06 | ||
| 2031 | 15.98 | 13.19 | -2.79 | 59 | 0.07 | 0.00 | -0.07 | ||
| 2032 | 16.09 | 13.21 | -2.88 | 42 | 0.08 | 0.00 | -0.08 | ||
| 2033 | 16.17 | 13.25 | -2.92 | 24 | 0.09 | 0.01 | -0.09 | ||
| 2034 | 16.25 | 13.27 | -2.98 | 6 | 0.10 | 0.01 | -0.10 | ||
| 2035 | 16.34 | 13.28 | -3.06 | — | 0.11 | 0.01 | -0.11 | ||
| 2036 | 16.45 | 13.29 | -3.15 | — | 0.12 | 0.01 | -0.12 | ||
| 2037 | 16.54 | 13.30 | -3.24 | — | 0.13 | 0.01 | -0.12 | ||
| 2038 | 16.62 | 13.31 | -3.31 | — | 0.13 | 0.01 | -0.12 | ||
| 2039 | 16.69 | 13.32 | -3.37 | — | 0.13 | 0.01 | -0.13 | ||
| 2040 | 16.74 | 13.32 | -3.42 | — | 0.14 | 0.01 | -0.13 | ||
| 2041 | 16.78 | 13.33 | -3.46 | — | 0.14 | 0.01 | -0.13 | ||
| 2042 | 16.82 | 13.33 | -3.49 | — | 0.14 | 0.01 | -0.13 | ||
| 2043 | 16.85 | 13.34 | -3.52 | — | 0.15 | 0.01 | -0.14 | ||
| 2044 | 16.89 | 13.34 | -3.55 | — | 0.15 | 0.01 | -0.14 | ||
| 2045 | 16.93 | 13.34 | -3.58 | — | 0.15 | 0.01 | -0.14 | ||
| 2046 | 16.96 | 13.35 | -3.61 | — | 0.15 | 0.01 | -0.14 | ||
| 2047 | 16.99 | 13.35 | -3.64 | — | 0.16 | 0.01 | -0.15 | ||
| 2048 | 17.04 | 13.36 | -3.68 | — | 0.16 | 0.01 | -0.15 | ||
| 2049 | 17.08 | 13.36 | -3.72 | — | 0.16 | 0.01 | -0.15 | ||
| 2050 | 17.13 | 13.37 | -3.77 | — | 0.16 | 0.01 | -0.15 | ||
| 2051 | 17.18 | 13.37 | -3.81 | — | 0.16 | 0.01 | -0.15 | ||
| 2052 | 17.24 | 13.38 | -3.86 | — | 0.16 | 0.01 | -0.15 | ||
| 2053 | 17.30 | 13.38 | -3.92 | — | 0.16 | 0.01 | -0.15 | ||
| 2054 | 17.37 | 13.39 | -3.98 | — | 0.16 | 0.01 | -0.15 | ||
| 2055 | 17.45 | 13.40 | -4.06 | — | 0.15 | 0.01 | -0.14 | ||
| 2056 | 17.53 | 13.40 | -4.13 | — | 0.15 | 0.01 | -0.14 | ||
| 2057 | 17.62 | 13.41 | -4.21 | — | 0.15 | 0.01 | -0.14 | ||
| 2058 | 17.72 | 13.42 | -4.30 | — | 0.15 | 0.01 | -0.14 | ||
| 2059 | 17.80 | 13.43 | -4.38 | — | 0.14 | 0.01 | -0.14 | ||
| 2060 | 17.89 | 13.43 | -4.45 | — | 0.14 | 0.01 | -0.13 | ||
| 2061 | 17.96 | 13.44 | -4.52 | — | 0.14 | 0.01 | -0.13 | ||
| 2062 | 18.03 | 13.45 | -4.59 | — | 0.14 | 0.01 | -0.13 | ||
| 2063 | 18.10 | 13.45 | -4.65 | — | 0.14 | 0.01 | -0.13 | ||
| 2064 | 18.17 | 13.46 | -4.71 | — | 0.14 | 0.01 | -0.13 | ||
| 2065 | 18.24 | 13.46 | -4.78 | — | 0.14 | 0.01 | -0.13 | ||
| 2066 | 18.31 | 13.47 | -4.84 | — | 0.14 | 0.01 | -0.13 | ||
| 2067 | 18.38 | 13.47 | -4.91 | — | 0.14 | 0.01 | -0.13 | ||
| 2068 | 18.45 | 13.48 | -4.97 | — | 0.14 | 0.01 | -0.13 | ||
| 2069 | 18.53 | 13.49 | -5.04 | — | 0.15 | 0.01 | -0.14 | ||
| 2070 | 18.60 | 13.49 | -5.11 | — | 0.14 | 0.01 | -0.14 | ||
| 2071 | 18.67 | 13.50 | -5.17 | — | 0.14 | 0.01 | -0.13 | ||
| 2072 | 18.74 | 13.50 | -5.24 | — | 0.14 | 0.01 | -0.13 | ||
| 2073 | 18.81 | 13.51 | -5.30 | — | 0.14 | 0.01 | -0.13 | ||
| 2074 | 18.88 | 13.52 | -5.37 | — | 0.14 | 0.01 | -0.13 | ||
| 2075 | 18.94 | 13.52 | -5.42 | — | 0.14 | 0.01 | -0.13 | ||
| 2076 | 18.99 | 13.53 | -5.47 | — | 0.14 | 0.01 | -0.13 | ||
| 2077 | 19.04 | 13.53 | -5.51 | — | 0.14 | 0.01 | -0.13 | ||
| 2078 | 19.07 | 13.53 | -5.54 | — | 0.14 | 0.01 | -0.14 | ||
| 2079 | 19.09 | 13.54 | -5.56 | — | 0.15 | 0.01 | -0.14 | ||
| 2080 | 19.10 | 13.54 | -5.57 | — | 0.15 | 0.01 | -0.14 | ||
| 2081 | 19.11 | 13.54 | -5.57 | — | 0.15 | 0.01 | -0.14 | ||
| 2082 | 19.10 | 13.54 | -5.56 | — | 0.15 | 0.01 | -0.14 | ||
| 2083 | 19.09 | 13.54 | -5.55 | — | 0.15 | 0.01 | -0.14 | ||
| 2084 | 19.06 | 13.54 | -5.52 | — | 0.15 | 0.01 | -0.14 | ||
| 2085 | 19.02 | 13.54 | -5.49 | — | 0.16 | 0.01 | -0.15 | ||
| 2086 | 18.98 | 13.53 | -5.44 | — | 0.16 | 0.01 | -0.15 | ||
| 2087 | 18.92 | 13.53 | -5.39 | — | 0.16 | 0.01 | -0.15 | ||
| 2088 | 18.86 | 13.53 | -5.34 | — | 0.16 | 0.01 | -0.15 | ||
| 2089 | 18.80 | 13.52 | -5.28 | — | 0.16 | 0.01 | -0.15 | ||
| 2090 | 18.73 | 13.52 | -5.22 | — | 0.16 | 0.01 | -0.15 | ||
| 2091 | 18.67 | 13.52 | -5.16 | — | 0.15 | 0.01 | -0.14 | ||
| 2092 | 18.62 | 13.51 | -5.11 | — | 0.15 | 0.01 | -0.14 | ||
| 2093 | 18.57 | 13.51 | -5.06 | — | 0.15 | 0.01 | -0.14 | ||
| 2094 | 18.53 | 13.51 | -5.03 | — | 0.15 | 0.01 | -0.14 | ||
| 2095 | 18.51 | 13.50 | -5.00 | — | 0.15 | 0.01 | -0.14 | ||
| 2096 | 18.49 | 13.50 | -4.98 | — | 0.15 | 0.01 | -0.14 | ||
| 2097 | 18.48 | 13.50 | -4.97 | — | 0.15 | 0.01 | -0.14 | ||
| 2098 | 18.47 | 13.50 | -4.97 | — | 0.14 | 0.01 | -0.14 | ||
| 2099 | 18.48 | 13.50 | -4.98 | — | 0.14 | 0.01 | -0.14 | ||
| 2100 | 18.50 | 13.51 | -4.99 | — | 0.14 | 0.01 | -0.14 | ||
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 | 17.74% | 13.79% | -3.95% | 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 2025 Trustees Report.