Detailed Single Year Tables
Description of Proposed Provision:
H8: Place all proceeds from taxation of Social Security benefits, including retrospective benefits, into the OASI and DI Trust Funds beginning on January 1, 2028.
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 | 20.61 | 5.03 | 113 | 0.00 | 7.50 | 7.50 | ||
| 2029 | 15.69 | 13.68 | -2.01 | 142 | -0.00 | 0.54 | 0.55 | ||
| 2030 | 15.80 | 13.72 | -2.08 | 127 | 0.00 | 0.56 | 0.56 | ||
| 2031 | 15.91 | 13.77 | -2.14 | 112 | 0.00 | 0.59 | 0.59 | ||
| 2032 | 16.01 | 13.81 | -2.19 | 97 | 0.00 | 0.61 | 0.61 | ||
| 2033 | 16.02 | 13.88 | -2.15 | 83 | -0.05 | 0.63 | 0.68 | ||
| 2034 | 16.14 | 13.92 | -2.22 | 70 | -0.00 | 0.66 | 0.66 | ||
| 2035 | 16.23 | 13.96 | -2.27 | 56 | -0.00 | 0.68 | 0.68 | ||
| 2036 | 16.32 | 13.98 | -2.34 | 42 | -0.00 | 0.70 | 0.70 | ||
| 2037 | 16.41 | 14.01 | -2.41 | 28 | -0.00 | 0.71 | 0.71 | ||
| 2038 | 16.49 | 14.03 | -2.46 | 14 | -0.00 | 0.72 | 0.72 | ||
| 2039 | 16.55 | 14.04 | -2.51 | — | -0.00 | 0.73 | 0.73 | ||
| 2040 | 16.60 | 14.06 | -2.55 | — | -0.00 | 0.74 | 0.74 | ||
| 2041 | 16.64 | 14.07 | -2.57 | — | -0.00 | 0.75 | 0.75 | ||
| 2042 | 16.67 | 14.08 | -2.59 | — | -0.00 | 0.76 | 0.76 | ||
| 2043 | 16.71 | 14.09 | -2.62 | — | -0.00 | 0.76 | 0.76 | ||
| 2044 | 16.74 | 14.10 | -2.64 | — | -0.00 | 0.77 | 0.77 | ||
| 2045 | 16.77 | 14.11 | -2.66 | — | -0.00 | 0.77 | 0.77 | ||
| 2046 | 16.80 | 14.12 | -2.68 | — | -0.00 | 0.78 | 0.78 | ||
| 2047 | 16.84 | 14.13 | -2.71 | — | -0.00 | 0.78 | 0.78 | ||
| 2048 | 16.88 | 14.13 | -2.74 | — | -0.00 | 0.79 | 0.79 | ||
| 2049 | 16.92 | 14.14 | -2.78 | — | -0.00 | 0.79 | 0.79 | ||
| 2050 | 16.97 | 14.15 | -2.82 | — | -0.00 | 0.80 | 0.80 | ||
| 2051 | 17.02 | 14.16 | -2.86 | — | -0.00 | 0.80 | 0.80 | ||
| 2052 | 17.08 | 14.17 | -2.91 | — | -0.00 | 0.81 | 0.81 | ||
| 2053 | 17.14 | 14.18 | -2.96 | — | -0.00 | 0.81 | 0.81 | ||
| 2054 | 17.22 | 14.20 | -3.02 | — | -0.00 | 0.82 | 0.82 | ||
| 2055 | 17.30 | 14.21 | -3.09 | — | -0.00 | 0.82 | 0.82 | ||
| 2056 | 17.38 | 14.22 | -3.16 | — | -0.00 | 0.83 | 0.83 | ||
| 2057 | 17.47 | 14.24 | -3.24 | — | -0.00 | 0.84 | 0.84 | ||
| 2058 | 17.57 | 14.25 | -3.32 | — | -0.00 | 0.84 | 0.84 | ||
| 2059 | 17.66 | 14.27 | -3.39 | — | -0.00 | 0.85 | 0.85 | ||
| 2060 | 17.74 | 14.28 | -3.46 | — | -0.00 | 0.86 | 0.86 | ||
| 2061 | 17.82 | 14.29 | -3.52 | — | -0.00 | 0.86 | 0.87 | ||
| 2062 | 17.89 | 14.31 | -3.59 | — | -0.00 | 0.87 | 0.87 | ||
| 2063 | 17.96 | 14.32 | -3.64 | — | -0.00 | 0.88 | 0.88 | ||
| 2064 | 18.03 | 14.33 | -3.70 | — | -0.00 | 0.88 | 0.88 | ||
| 2065 | 18.10 | 14.34 | -3.76 | — | -0.00 | 0.89 | 0.89 | ||
| 2066 | 18.17 | 14.35 | -3.82 | — | -0.00 | 0.89 | 0.89 | ||
| 2067 | 18.24 | 14.36 | -3.87 | — | -0.00 | 0.90 | 0.90 | ||
| 2068 | 18.31 | 14.37 | -3.93 | — | -0.00 | 0.90 | 0.90 | ||
| 2069 | 18.38 | 14.38 | -4.00 | — | -0.00 | 0.91 | 0.91 | ||
| 2070 | 18.45 | 14.40 | -4.06 | — | -0.00 | 0.91 | 0.91 | ||
| 2071 | 18.53 | 14.41 | -4.12 | — | -0.00 | 0.92 | 0.92 | ||
| 2072 | 18.60 | 14.42 | -4.18 | — | -0.00 | 0.92 | 0.92 | ||
| 2073 | 18.67 | 14.43 | -4.24 | — | -0.00 | 0.93 | 0.93 | ||
| 2074 | 18.74 | 14.44 | -4.30 | — | -0.00 | 0.93 | 0.93 | ||
| 2075 | 18.80 | 14.45 | -4.35 | — | -0.00 | 0.94 | 0.94 | ||
| 2076 | 18.85 | 14.46 | -4.39 | — | -0.00 | 0.94 | 0.94 | ||
| 2077 | 18.89 | 14.47 | -4.43 | — | -0.00 | 0.94 | 0.95 | ||
| 2078 | 18.92 | 14.47 | -4.45 | — | -0.00 | 0.95 | 0.95 | ||
| 2079 | 18.94 | 14.48 | -4.47 | — | -0.00 | 0.95 | 0.95 | ||
| 2080 | 18.95 | 14.48 | -4.47 | — | -0.00 | 0.95 | 0.95 | ||
| 2081 | 18.96 | 14.48 | -4.47 | — | -0.00 | 0.95 | 0.96 | ||
| 2082 | 18.95 | 14.48 | -4.47 | — | -0.00 | 0.95 | 0.96 | ||
| 2083 | 18.93 | 14.48 | -4.45 | — | -0.00 | 0.95 | 0.96 | ||
| 2084 | 18.91 | 14.48 | -4.42 | — | -0.00 | 0.95 | 0.96 | ||
| 2085 | 18.87 | 14.48 | -4.39 | — | -0.00 | 0.95 | 0.96 | ||
| 2086 | 18.82 | 14.48 | -4.34 | — | -0.00 | 0.95 | 0.95 | ||
| 2087 | 18.76 | 14.47 | -4.29 | — | -0.00 | 0.95 | 0.95 | ||
| 2088 | 18.70 | 14.46 | -4.24 | — | -0.00 | 0.95 | 0.95 | ||
| 2089 | 18.64 | 14.46 | -4.18 | — | -0.00 | 0.94 | 0.94 | ||
| 2090 | 18.58 | 14.45 | -4.13 | — | -0.00 | 0.94 | 0.94 | ||
| 2091 | 18.52 | 14.44 | -4.07 | — | -0.00 | 0.94 | 0.94 | ||
| 2092 | 18.46 | 14.44 | -4.03 | — | -0.00 | 0.93 | 0.94 | ||
| 2093 | 18.42 | 14.43 | -3.99 | — | -0.00 | 0.93 | 0.93 | ||
| 2094 | 18.38 | 14.43 | -3.96 | — | -0.00 | 0.93 | 0.93 | ||
| 2095 | 18.36 | 14.42 | -3.94 | — | -0.00 | 0.93 | 0.93 | ||
| 2096 | 18.34 | 14.42 | -3.92 | — | -0.00 | 0.93 | 0.93 | ||
| 2097 | 18.33 | 14.42 | -3.91 | — | -0.00 | 0.92 | 0.93 | ||
| 2098 | 18.33 | 14.42 | -3.91 | — | -0.00 | 0.92 | 0.93 | ||
| 2099 | 18.34 | 14.42 | -3.92 | — | -0.00 | 0.92 | 0.93 | ||
| 2100 | 18.35 | 14.42 | -3.93 | — | -0.00 | 0.92 | 0.93 | ||
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% | 14.68% | -2.92% | 2038 | -0.00% | 0.90% | 0.90% | ||
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.