Detailed Single Year Tables
Description of Proposed Provision:
F9: Apply a separate 12.4 percent tax on investment income as defined in the Affordable Care Act (ACA), with unindexed thresholds as in the ACA ($200,000 single filer, $250,000 for married filing joint), starting in 2028. Proceeds go to the OASDI Trust Funds. Do not provide benefit credit on this new revenue.
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 |
|||
| 2026 | 15.37 | 12.91 | -2.45 | 151 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.62 | 12.85 | -2.77 | 131 | 0.00 | 0.00 | 0.00 | ||
| 2028 | 15.70 | 14.13 | -1.57 | 111 | 0.00 | 1.12 | 1.12 | ||
| 2029 | 15.74 | 14.18 | -1.56 | 99 | 0.00 | 1.12 | 1.12 | ||
| 2030 | 15.74 | 14.20 | -1.54 | 88 | -0.00 | 1.13 | 1.13 | ||
| 2031 | 15.72 | 14.22 | -1.50 | 77 | -0.00 | 1.14 | 1.14 | ||
| 2032 | 15.72 | 14.24 | -1.48 | 67 | -0.00 | 1.14 | 1.14 | ||
| 2033 | 15.72 | 14.28 | -1.44 | 57 | -0.00 | 1.15 | 1.15 | ||
| 2034 | 15.74 | 14.30 | -1.44 | 48 | -0.00 | 1.16 | 1.16 | ||
| 2035 | 15.77 | 14.34 | -1.44 | 39 | -0.00 | 1.17 | 1.17 | ||
| 2036 | 15.85 | 14.35 | -1.50 | 30 | -0.00 | 1.18 | 1.18 | ||
| 2037 | 15.95 | 14.37 | -1.58 | 21 | -0.00 | 1.19 | 1.19 | ||
| 2038 | 16.04 | 14.39 | -1.65 | 12 | -0.00 | 1.20 | 1.21 | ||
| 2039 | 16.13 | 14.41 | -1.72 | 1 | -0.00 | 1.22 | 1.22 | ||
| 2040 | 16.20 | 14.43 | -1.77 | — | -0.00 | 1.23 | 1.23 | ||
| 2041 | 16.27 | 14.44 | -1.83 | — | -0.00 | 1.24 | 1.24 | ||
| 2042 | 16.34 | 14.46 | -1.88 | — | -0.00 | 1.25 | 1.25 | ||
| 2043 | 16.41 | 14.47 | -1.94 | — | -0.00 | 1.26 | 1.26 | ||
| 2044 | 16.49 | 14.48 | -2.01 | — | -0.00 | 1.27 | 1.27 | ||
| 2045 | 16.57 | 14.50 | -2.07 | — | -0.00 | 1.28 | 1.28 | ||
| 2046 | 16.63 | 14.51 | -2.12 | — | -0.00 | 1.29 | 1.29 | ||
| 2047 | 16.70 | 14.53 | -2.17 | — | -0.00 | 1.30 | 1.30 | ||
| 2048 | 16.77 | 14.54 | -2.23 | — | -0.00 | 1.31 | 1.31 | ||
| 2049 | 16.84 | 14.56 | -2.29 | — | -0.00 | 1.31 | 1.32 | ||
| 2050 | 16.93 | 14.57 | -2.36 | — | -0.00 | 1.32 | 1.33 | ||
| 2051 | 17.02 | 14.58 | -2.43 | — | -0.00 | 1.33 | 1.33 | ||
| 2052 | 17.12 | 14.60 | -2.52 | — | -0.00 | 1.34 | 1.34 | ||
| 2053 | 17.23 | 14.61 | -2.62 | — | -0.00 | 1.35 | 1.35 | ||
| 2054 | 17.35 | 14.63 | -2.72 | — | -0.00 | 1.36 | 1.36 | ||
| 2055 | 17.48 | 14.65 | -2.83 | — | -0.00 | 1.36 | 1.37 | ||
| 2056 | 17.61 | 14.66 | -2.94 | — | -0.00 | 1.37 | 1.37 | ||
| 2057 | 17.74 | 14.68 | -3.06 | — | -0.00 | 1.38 | 1.38 | ||
| 2058 | 17.88 | 14.69 | -3.18 | — | -0.00 | 1.39 | 1.39 | ||
| 2059 | 18.01 | 14.71 | -3.30 | — | -0.00 | 1.39 | 1.40 | ||
| 2060 | 18.14 | 14.72 | -3.42 | — | -0.00 | 1.40 | 1.40 | ||
| 2061 | 18.27 | 14.74 | -3.53 | — | -0.00 | 1.41 | 1.41 | ||
| 2062 | 18.39 | 14.75 | -3.64 | — | -0.00 | 1.41 | 1.42 | ||
| 2063 | 18.51 | 14.77 | -3.75 | — | -0.00 | 1.42 | 1.42 | ||
| 2064 | 18.63 | 14.78 | -3.85 | — | -0.00 | 1.42 | 1.43 | ||
| 2065 | 18.74 | 14.79 | -3.95 | — | -0.00 | 1.43 | 1.43 | ||
| 2066 | 18.85 | 14.81 | -4.05 | — | -0.00 | 1.44 | 1.44 | ||
| 2067 | 18.97 | 14.82 | -4.15 | — | -0.00 | 1.44 | 1.44 | ||
| 2068 | 19.08 | 14.83 | -4.25 | — | -0.00 | 1.45 | 1.45 | ||
| 2069 | 19.20 | 14.84 | -4.36 | — | -0.00 | 1.45 | 1.46 | ||
| 2070 | 19.32 | 14.86 | -4.47 | — | -0.00 | 1.46 | 1.46 | ||
| 2071 | 19.44 | 14.87 | -4.57 | — | -0.00 | 1.46 | 1.47 | ||
| 2072 | 19.56 | 14.88 | -4.68 | — | -0.00 | 1.47 | 1.47 | ||
| 2073 | 19.68 | 14.89 | -4.78 | — | -0.00 | 1.47 | 1.48 | ||
| 2074 | 19.79 | 14.91 | -4.88 | — | -0.00 | 1.48 | 1.48 | ||
| 2075 | 19.90 | 14.92 | -4.98 | — | -0.00 | 1.48 | 1.49 | ||
| 2076 | 19.99 | 14.93 | -5.06 | — | -0.00 | 1.49 | 1.49 | ||
| 2077 | 20.08 | 14.94 | -5.14 | — | -0.00 | 1.49 | 1.49 | ||
| 2078 | 20.16 | 14.95 | -5.21 | — | -0.00 | 1.50 | 1.50 | ||
| 2079 | 20.23 | 14.96 | -5.27 | — | -0.00 | 1.50 | 1.50 | ||
| 2080 | 20.29 | 14.97 | -5.32 | — | -0.00 | 1.51 | 1.51 | ||
| 2081 | 20.34 | 14.97 | -5.36 | — | -0.00 | 1.51 | 1.51 | ||
| 2082 | 20.38 | 14.98 | -5.40 | — | -0.00 | 1.51 | 1.52 | ||
| 2083 | 20.41 | 14.99 | -5.43 | — | -0.00 | 1.52 | 1.52 | ||
| 2084 | 20.44 | 14.99 | -5.44 | — | -0.00 | 1.52 | 1.52 | ||
| 2085 | 20.45 | 15.00 | -5.45 | — | -0.00 | 1.52 | 1.53 | ||
| 2086 | 20.45 | 15.00 | -5.44 | — | -0.00 | 1.53 | 1.53 | ||
| 2087 | 20.43 | 15.01 | -5.43 | — | -0.00 | 1.53 | 1.53 | ||
| 2088 | 20.41 | 15.01 | -5.40 | — | -0.00 | 1.54 | 1.54 | ||
| 2089 | 20.38 | 15.01 | -5.37 | — | -0.00 | 1.54 | 1.54 | ||
| 2090 | 20.35 | 15.01 | -5.33 | — | -0.00 | 1.54 | 1.54 | ||
| 2091 | 20.31 | 15.01 | -5.29 | — | -0.00 | 1.55 | 1.55 | ||
| 2092 | 20.27 | 15.01 | -5.25 | — | -0.00 | 1.55 | 1.55 | ||
| 2093 | 20.23 | 15.02 | -5.21 | — | -0.00 | 1.55 | 1.55 | ||
| 2094 | 20.18 | 15.02 | -5.17 | — | -0.00 | 1.56 | 1.56 | ||
| 2095 | 20.15 | 15.02 | -5.13 | — | -0.00 | 1.56 | 1.56 | ||
| 2096 | 20.11 | 15.02 | -5.09 | — | -0.00 | 1.56 | 1.56 | ||
| 2097 | 20.08 | 15.02 | -5.06 | — | -0.00 | 1.56 | 1.57 | ||
| 2098 | 20.05 | 15.02 | -5.03 | — | -0.00 | 1.57 | 1.57 | ||
| 2099 | 20.03 | 15.02 | -5.01 | — | -0.00 | 1.57 | 1.57 | ||
| 2100 | 20.02 | 15.03 | -5.00 | — | -0.00 | 1.57 | 1.58 | ||
| 2101 | 20.02 | 15.03 | -4.99 | — | -0.00 | 1.58 | 1.58 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2026-2100 | 18.10% | 15.00% | -3.10% | 2039 | -0.00% | 1.32% | 1.32% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2026 Trustees Report.