Detailed Single Year Tables
Description of Proposed Provision:
B4.4: Reduce the number of computation years (increase dropout years) for parents having a child in care under the age of 6. The parent must have no earnings (covered or non-covered) for the year to be eligible for the credit. Only one parent can claim the childcare added dropout year for a given earnings year. Each parent can earn at most 2 dropout years per child, and a maximum of 5 dropout years in total. The years designated as childcare years do not have to be the years that could otherwise be included in the computation of the average indexed monthly earnings (AIME). The provision would be effective for all benefits payable for entitlement in January 2027 and later (without regard for when the beneficiary became initially eligible).
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 | 15.53 | 13.09 | -2.44 | 130 | 0.05 | 0.00 | -0.05 | ||
| 2028 | 15.64 | 13.11 | -2.53 | 112 | 0.05 | 0.00 | -0.05 | ||
| 2029 | 15.74 | 13.14 | -2.60 | 94 | 0.05 | 0.00 | -0.05 | ||
| 2030 | 15.85 | 13.16 | -2.69 | 77 | 0.05 | 0.00 | -0.05 | ||
| 2031 | 15.97 | 13.19 | -2.78 | 59 | 0.05 | 0.00 | -0.05 | ||
| 2032 | 16.06 | 13.21 | -2.85 | 41 | 0.05 | 0.00 | -0.05 | ||
| 2033 | 16.12 | 13.25 | -2.88 | 24 | 0.05 | 0.00 | -0.05 | ||
| 2034 | 16.20 | 13.27 | -2.93 | 6 | 0.05 | 0.00 | -0.05 | ||
| 2035 | 16.28 | 13.28 | -3.01 | — | 0.05 | 0.00 | -0.05 | ||
| 2036 | 16.38 | 13.29 | -3.09 | — | 0.05 | 0.00 | -0.05 | ||
| 2037 | 16.47 | 13.30 | -3.17 | — | 0.05 | 0.00 | -0.05 | ||
| 2038 | 16.54 | 13.31 | -3.24 | — | 0.05 | 0.00 | -0.05 | ||
| 2039 | 16.61 | 13.31 | -3.30 | — | 0.06 | 0.00 | -0.05 | ||
| 2040 | 16.66 | 13.32 | -3.34 | — | 0.06 | 0.00 | -0.05 | ||
| 2041 | 16.70 | 13.32 | -3.38 | — | 0.06 | 0.00 | -0.05 | ||
| 2042 | 16.73 | 13.33 | -3.41 | — | 0.06 | 0.00 | -0.05 | ||
| 2043 | 16.76 | 13.33 | -3.43 | — | 0.06 | 0.00 | -0.05 | ||
| 2044 | 16.80 | 13.33 | -3.46 | — | 0.06 | 0.00 | -0.05 | ||
| 2045 | 16.83 | 13.34 | -3.49 | — | 0.06 | 0.00 | -0.05 | ||
| 2046 | 16.86 | 13.34 | -3.52 | — | 0.06 | 0.00 | -0.05 | ||
| 2047 | 16.89 | 13.35 | -3.55 | — | 0.06 | 0.00 | -0.05 | ||
| 2048 | 16.93 | 13.35 | -3.58 | — | 0.06 | 0.00 | -0.05 | ||
| 2049 | 16.98 | 13.36 | -3.63 | — | 0.06 | 0.00 | -0.05 | ||
| 2050 | 17.03 | 13.36 | -3.67 | — | 0.06 | 0.00 | -0.05 | ||
| 2051 | 17.08 | 13.36 | -3.71 | — | 0.06 | 0.00 | -0.05 | ||
| 2052 | 17.14 | 13.37 | -3.77 | — | 0.06 | 0.00 | -0.05 | ||
| 2053 | 17.20 | 13.38 | -3.83 | — | 0.06 | 0.00 | -0.05 | ||
| 2054 | 17.28 | 13.38 | -3.89 | — | 0.06 | 0.00 | -0.05 | ||
| 2055 | 17.36 | 13.39 | -3.97 | — | 0.06 | 0.00 | -0.06 | ||
| 2056 | 17.44 | 13.40 | -4.05 | — | 0.06 | 0.00 | -0.06 | ||
| 2057 | 17.54 | 13.40 | -4.13 | — | 0.06 | 0.00 | -0.06 | ||
| 2058 | 17.63 | 13.41 | -4.22 | — | 0.06 | 0.00 | -0.06 | ||
| 2059 | 17.72 | 13.42 | -4.30 | — | 0.06 | 0.00 | -0.06 | ||
| 2060 | 17.80 | 13.43 | -4.38 | — | 0.06 | 0.00 | -0.06 | ||
| 2061 | 17.88 | 13.43 | -4.45 | — | 0.06 | 0.00 | -0.06 | ||
| 2062 | 17.95 | 13.44 | -4.51 | — | 0.06 | 0.00 | -0.06 | ||
| 2063 | 18.02 | 13.45 | -4.58 | — | 0.06 | 0.00 | -0.06 | ||
| 2064 | 18.09 | 13.45 | -4.64 | — | 0.06 | 0.00 | -0.06 | ||
| 2065 | 18.16 | 13.46 | -4.70 | — | 0.06 | 0.00 | -0.06 | ||
| 2066 | 18.23 | 13.46 | -4.77 | — | 0.06 | 0.00 | -0.06 | ||
| 2067 | 18.30 | 13.47 | -4.83 | — | 0.06 | 0.00 | -0.06 | ||
| 2068 | 18.37 | 13.47 | -4.89 | — | 0.06 | 0.00 | -0.06 | ||
| 2069 | 18.44 | 13.48 | -4.96 | — | 0.06 | 0.00 | -0.06 | ||
| 2070 | 18.52 | 13.49 | -5.03 | — | 0.06 | 0.00 | -0.06 | ||
| 2071 | 18.59 | 13.49 | -5.10 | — | 0.06 | 0.00 | -0.06 | ||
| 2072 | 18.66 | 13.50 | -5.16 | — | 0.06 | 0.00 | -0.06 | ||
| 2073 | 18.73 | 13.51 | -5.23 | — | 0.06 | 0.00 | -0.06 | ||
| 2074 | 18.80 | 13.51 | -5.29 | — | 0.06 | 0.00 | -0.06 | ||
| 2075 | 18.86 | 13.52 | -5.35 | — | 0.06 | 0.00 | -0.06 | ||
| 2076 | 18.91 | 13.52 | -5.39 | — | 0.06 | 0.00 | -0.06 | ||
| 2077 | 18.96 | 13.52 | -5.43 | — | 0.06 | 0.00 | -0.06 | ||
| 2078 | 18.99 | 13.53 | -5.46 | — | 0.06 | 0.00 | -0.06 | ||
| 2079 | 19.01 | 13.53 | -5.48 | — | 0.06 | 0.00 | -0.06 | ||
| 2080 | 19.02 | 13.53 | -5.49 | — | 0.06 | 0.00 | -0.06 | ||
| 2081 | 19.02 | 13.53 | -5.49 | — | 0.06 | 0.00 | -0.06 | ||
| 2082 | 19.01 | 13.53 | -5.48 | — | 0.06 | 0.00 | -0.06 | ||
| 2083 | 19.00 | 13.53 | -5.46 | — | 0.06 | 0.00 | -0.06 | ||
| 2084 | 18.97 | 13.53 | -5.44 | — | 0.06 | 0.00 | -0.06 | ||
| 2085 | 18.93 | 13.53 | -5.40 | — | 0.06 | 0.00 | -0.06 | ||
| 2086 | 18.88 | 13.53 | -5.36 | — | 0.06 | 0.00 | -0.06 | ||
| 2087 | 18.83 | 13.52 | -5.30 | — | 0.06 | 0.00 | -0.06 | ||
| 2088 | 18.77 | 13.52 | -5.25 | — | 0.06 | 0.00 | -0.06 | ||
| 2089 | 18.70 | 13.52 | -5.19 | — | 0.06 | 0.00 | -0.06 | ||
| 2090 | 18.64 | 13.51 | -5.13 | — | 0.06 | 0.00 | -0.06 | ||
| 2091 | 18.58 | 13.51 | -5.07 | — | 0.06 | 0.00 | -0.06 | ||
| 2092 | 18.53 | 13.51 | -5.02 | — | 0.06 | 0.00 | -0.06 | ||
| 2093 | 18.48 | 13.50 | -4.98 | — | 0.06 | 0.00 | -0.06 | ||
| 2094 | 18.45 | 13.50 | -4.95 | — | 0.06 | 0.00 | -0.06 | ||
| 2095 | 18.42 | 13.50 | -4.92 | — | 0.06 | 0.00 | -0.06 | ||
| 2096 | 18.40 | 13.50 | -4.91 | — | 0.06 | 0.00 | -0.06 | ||
| 2097 | 18.39 | 13.50 | -4.89 | — | 0.06 | 0.00 | -0.06 | ||
| 2098 | 18.39 | 13.50 | -4.89 | — | 0.06 | 0.00 | -0.06 | ||
| 2099 | 18.40 | 13.50 | -4.90 | — | 0.06 | 0.00 | -0.06 | ||
| 2100 | 18.41 | 13.50 | -4.91 | — | 0.06 | 0.00 | -0.06 | ||
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 | 17.67% | 13.79% | -3.88% | 2034 | 0.06% | 0.00% | -0.05% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
|||||||||
Based on Intermediate Assumptions of the 2025 Trustees Report.